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A worker inquired whether she could apply for the geographical mobility tax reduction after moving her residence from Orense to Pontevedra for a new job. The Directorate General of Taxes (DGT) stated that to qualify, the change of residence must be proven and prior registration with the employment office must be completed.
Cuestión planteada Si cumple los requisitos para la aplicación de la reducción por movilidad geográfica.
La reducción requiere que el nuevo puesto de trabajo exija el cambio de residencia habitual a un municipio distinto. Es necesario estar inscrito en la oficina de empleo y acreditar el cambio de residencia mediante cualquier medio de prueba admitido en Derecho, ya que el empadronamiento o el domicilio fiscal no son suficientes por sí solos. El cumplimiento de estos requisitos permite aplicar el incremento del gasto deducible en el ejercicio del cambio y en el siguiente.
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