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V1252-22 6 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increased deductible expenses for geographical mobility may apply in the year of relocation and the following year

A taxpayer inquired whether they could claim increased deductible expenses for geographical mobility after transitioning from unemployment to a permanent civil servant position. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the registration with the employment office predates the publication of the successful candidates' list and that the new position results in an actual change of residence.

The question raised

Whether there is a right to the increase in deductible expenses for geographic mobility in 2020 and 2021.

The DGT's ruling

To apply the increase of 2,000 euros per year, the taxpayer must be unemployed and registered with the employment office prior to the publication of the final list of successful candidates in the selective tests. A causal link must exist between the acceptance of the position and the change of habitual residence to a new municipality. The increase is applicable in the tax period in which the change occurs and in the following one.

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