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A taxpayer inquired whether they could claim an additional €2,000 deduction for geographical mobility after passing a competitive examination and relocating for a civil service position. The Directorate General for Taxes (DGT) ruled that this is not possible because the registration as a job seeker occurred after the selection process had already been completed.
Question posed: Whether I would be entitled to the application of the deductible expense for geographic mobility established in Article 19.2 of the LIRPF, and in Article 11.1 of the RIRPF, in my 2017 IRPF tax return.
To apply the increase in deductible expenses for geographic mobility, the Personal Income Tax Law requires that the taxpayer be unemployed and registered with the employment office prior to commencing the process. In this case, the registration was carried out after the publication of the definitive list of successful candidates in the selective tests. Therefore, the legal requirements for said deduction are not met.
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