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V1362-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increase in geographic mobility expenses requires proof of actual change of habitual residence

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.

The question raised

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

The DGT's ruling

To apply the annual increase of 2,000 euros, the taxpayer must be registered with the employment office and the new position must require a change of habitual residence to a new municipality. A causal link must exist between the change of residence and the acceptance of the job. Registration in the municipal register or the tax domicile are not sufficient evidence on their own to prove an effective change of residence.

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