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V1229-20 4 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Requirements for the application of the increase in deductible expenses due to geographic mobility

The DGT confirms that the geographic mobility reduction can only be claimed in the year of residence change and the following year.

The question raised

Whether the reduction for geographic mobility may be applied in the 2018 and 2019 Personal Income Tax returns.

The DGT's ruling

The increase in deductible expenses for geographic mobility requires that the taxpayer be unemployed and registered with the employment office prior to accepting the position that necessitates the relocation. This benefit applies solely to the tax period in which the change of residence occurs and the following one. Therefore, if the change occurred in 2017, the right expires in 2018 and does not apply in 2019.

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