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A worker enquired whether she could claim a tax reduction for geographical mobility after accepting a civil service position and whether registration on the municipal roll (empadronamiento) was sufficient proof. The DGT ruled that the deduction for increased expenses applies if the requirements regarding unemployment and change of residence are met, but municipal registration alone does not constitute sufficient evidence.
Question posed: Whether it is appropriate to apply the reduction for geographic mobility in the 2017 and 2018 Personal Income Tax returns, and whether registration in the municipal register in the new municipality is mandatory to apply said reduction.
The increase in deductible expenses for geographic mobility requires that the taxpayer be registered with the employment office and that the new position necessitates a change of habitual residence. Registration in the municipal register or the tax domicile are not sufficient elements in themselves to prove residence and the habitual home. The taxpayer must prove the change of residence through any means of evidence admitted in Law. If the requirements are met, the increase applies in the year of the change and in the following year.
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