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A query is made regarding whether a worker who temporarily relocated to Valladolid can apply the geographic mobility reduction in her Personal Income Tax (IRPF). The DGT indicates that to apply this increase in expenses, the change of habitual residence must be proven, the position must require said relocation, and the taxpayer must have been unemployed and registered with the employment office prior to accepting the job.
Question posed: Whether she is entitled to the application of the geographic mobility reduction in her 2019 Personal Income Tax return.
The increase in deductible expenses due to geographic mobility is conditional upon the actual change of residence to a municipality other than the habitual one and that the new job position requires said change. Furthermore, the taxpayer must be unemployed and registered with an employment office prior to accepting the new position. Simple registration in the municipal register or the tax domicile are not sufficient to prove habitual residence and housing.
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