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V1192-21 30 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

The increase in expenses for geographic mobility may be applied if the causal link with the new position is met

A professor who, after the termination of their contract, received unemployment benefits and accepted a new position in another municipality, asks whether they are entitled to the increase in expenses for geographic mobility. The DGT responds that, as a causal link exists between the change of residence and the new employment, and provided they are registered with the employment office, they may apply it.

The question raised

Question posed: Whether they are entitled to the increase in expenses for geographic mobility in their Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the reduction for geographic mobility, it is required that the new job position necessitates a change of habitual residence to a new municipality. A causal link must exist between the acceptance of the position and the change of residence, whereby the passage of a prolonged period between both is an indication of a lack of causality. Likewise, it is necessary to be registered with the employment office. The right is maintained regardless of the duration of the employment contract.

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