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V0926-20 17 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

The reduction for geographic mobility may be applied if registration with the employment office occurs prior to the publication of the definitive list of successful candidates

A civil servant inquired whether the reduction for geographic mobility could be applied after relocating from Seville to Madrid for work. The DGT responds that it is applicable if registration with the employment office was completed before the publication of the definitive list of successful candidates and if a causal link exists between the change of residence and the new position.

The question raised

Question posed: Whether the reduction for geographic mobility may be applied in the 2019 Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the reduction, the taxpayer must be unemployed and registered with the employment office before the publication of the definitive list of successful candidates in the selective examinations. A causal relationship must exist between the change of residence and the acceptance of the job position. The change of residence must be effective to a municipality different from the habitual one. Registration with the employment office must be assessed prior to the commencement of the process to acquire the status of civil servant.

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