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A taxpayer asked whether they could claim geographic mobility expenses after moving to Tenerife before signing a work contract. The DGT confirms this is possible if it can be proven that the change of residence was due to accepting the new position.
Cuestión planteada Si puede aplicar el incremento de gasto deducible por movilidad geográfica en su declaración de IRPF-2023.
El incremento de gasto deducible requiere que el cambio de residencia sea causado por la aceptación del puesto de trabajo. El transcurso de tiempo entre el traslado y la firma del contrato puede ser un indicio de falta de causalidad, pero no es determinante. El contribuyente debe acreditar el cumplimiento de los requisitos por cualquier medio de prueba admitido en Derecho.
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