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V1402-21 13 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increased deductible expenses for geographical mobility may be applied in the year of change and the following year

An individual registered as a jobseeker accepted a civil servant position in a municipality different from their habitual residence. The DGT has determined that the annual increase of 2,000 euros may be applied in the tax year the change of residence occurs and in the subsequent year.

The question raised

Question posed: Whether the increase in deduction for geographic mobility may be applied in the 2020 Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the increase in deductible expenses for geographic mobility, the taxpayer must be registered with the employment office and accept a position that requires a change of habitual residence to a new municipality. The increase is applicable in the tax period in which the change occurs and in the following one. Registration with the employment office must be assessed prior to the commencement of the process to acquire the status of career civil servant.

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