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An unemployed worker inquired whether they could apply the increase in deductible expenses for geographic mobility after accepting employment in a municipality different from their habitual residence. The DGT indicates that, provided the requirements for registration with the employment office and change of residence are met, the increase is applicable in the year of the change and in the following year.
Question posed: Application of the increase in deductible expenses for geographic mobility in the case of a worker residing in Seville, who is registered with the employment office, accepts a job in Granada in September 2019, works in Granada from September 2019 to May 2020, returns to Seville after finishing their work in Granada, and re-registers with the employment office.
The annual increase of 2,000 euros is applicable to unemployed persons registered with the employment office who accept a position that requires a change of habitual residence. The regulation does not require a minimum period of stay in the job or in the new municipality. The change of residence must be effective and proven through means of evidence admitted in Law.
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