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An unemployed taxpayer inquired whether they could apply the reduction for geographic mobility after accepting a job in a municipality different from their tax residence, even though they only rented a dwelling to stay overnight during the week. The DGT responds that, as the residence has not effectively been moved, the legal requirements are not met.
Question posed: Whether the requirements for the application of the reduction for geographic mobility in their Personal Income Tax (IRPF) return are met.
The increase in deductible expenses for geographic mobility requires that the new job position necessitates a change of habitual residence to a new municipality. Mere registration in the municipal register or maintaining the tax domicile in one location does not, in itself, prove a change of residence. In this case, as it cannot be inferred that the inquirer has moved their residence, the reduction is not applicable.
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