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The consultant asks whether they can claim the increase in geographic mobility expenses after securing employment in Madrid while unemployed. The DGT states that the right depends on proving that the new position required a change of residence and that such a change actually occurred.
Cuestión planteada Si tiene derecho a aplicar el incremento de gasto por movilidad geográfica.
Para aplicar el incremento de 2.000 euros anuales, el contribuyente debe estar inscrito en la oficina de empleo y el nuevo puesto debe exigir el cambio de residencia habitual a un nuevo municipio. Debe existir una relación de causalidad entre el cambio de residencia y la aceptación del trabajo. El empadronamiento o el domicilio fiscal no son pruebas suficientes por sí solos para acreditar el cambio de residencia efectivo.
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