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A taxpayer asks whether they are entitled to an increase in deductible expenses for geographical mobility after accepting a job in a different autonomous community while being registered in the National Youth Guarantee System. The Directorate General of Taxes (DGT) states that entitlement depends on whether the requirement of being registered as a jobseeker with the employment office is met immediately prior to accepting the position.
Cuestión planteada Si tiene derecho al incremento de gasto por movilidad geográfica.
Para aplicar el incremento de gasto por movilidad geográfica, el contribuyente debe haber realizado un cambio de residencia efectivo a un municipio distinto al habitual debido al nuevo puesto de trabajo. Asimismo, es necesario figurar inscrito en la oficina de empleo como demandante justo antes de la fecha de aceptación del puesto. El cumplimiento de estos requisitos debe acreditarse mediante cualquier medio de prueba admitido en Derecho.
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