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A civil servant has enquired whether they can apply the geographical mobility expense increase following their appointment and whether this applies only to certain earnings. The Directorate-General for Tax (DGT) has ruled that it can be applied if the individual was unemployed and registered with the employment office prior to the publication of the list of successful candidates, and that the increase applies only to the earnings that necessitated the relocation.
Cuestión planteada Si tiene derecho a aplicar el incremento de gasto deducible por movilidad geográfica en la declaración de IRPF de 2023, a tenor de lo dispuesto en el artículo 19.2 f) de la LIRPF. En caso afirmativo, se cuestiona si solo se debe aplicar sobre los rendimientos percibidos del IEF y no de la AEAT, y si el traslado de Madrid a Barcelona tiene alguna incidencia para poder aplicar el incremento de gasto referido.
El incremento de 2.000 euros anuales es aplicable si el contribuyente estaba desempleado e inscrito en la oficina de empleo antes de la publicación de la relación definitiva de aspirantes aprobados. El beneficio se puede aplicar en el año del cambio de residencia y en el siguiente, incluso si no se aplicó en el primer año. Este incremento se atribuirá exclusivamente a los rendimientos del trabajo que han motivado el desplazamiento, con el límite del rendimiento íntegro de dichos rendimientos.
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