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V1017-19 9 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increase in deductible expenses for geographical mobility cannot be applied for the 2018 tax year

A taxpayer inquired whether they could apply the deductible expense for geographical mobility in 2018 after having changed their residence in 2016. The Directorate General for Taxes (DGT) ruled that such an increase is only applicable in the year of the move and the following year.

The question raised

Whether there is a right to apply the deductible expense for geographic mobility established in Article 19.2 of the LIRPF in the 2018 fiscal year, or conversely, whether it only corresponds to be applied for the 2016 and 2017 fiscal years.

The DGT's ruling

The increase in deductible expenses for geographic mobility for unemployed persons applies only in the tax period in which the change of residence occurs and in the following one. In this case, as the change occurred in 2016, the benefit only corresponds to the 2016 and 2017 fiscal years. For its application, the change of residence must be effectively proven and it must be demonstrated that the job requires said relocation.

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