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V0908-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Requirements to claim geographic mobility expenses for career staff

A consultant asks whether they can claim geographic mobility reduction after transitioning from temporary to career status in another municipality. The DGT responds that the benefit is not available as the requirement to be registered as an employment seeker at the time of taking office was not met.

The question raised

Question posed: Whether the increase in expenses for geographic mobility may be applied to the Personal Income Tax return.

The DGT's ruling

To apply the geographic mobility increase, the taxpayer must be unemployed and registered with the employment office. According to the TEAC criterion, if the selection process does not require courses or internships, registration must occur prior to taking office as a civil servant. In this case, by working as a temporary employee just before taking office, the requirement of being unemployed and registered is not met.

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What is published here, applied to a company or a specific case. The first meeting is free.

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