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V1321-22 10 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increased mobility expenses require registration with the employment office before accepting a job

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.

The question raised

Whether there is a right to the increase in expenses for geographic mobility.

The DGT's ruling

To apply the increase in expenses for geographic mobility, the taxpayer must have carried out an effective change of residence to a municipality different from the habitual one due to the new job position. Likewise, it is necessary to be registered in the employment office as a job seeker just before the date of acceptance of the position. Compliance with these requirements must be proven by any means of evidence admitted in Law.

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