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The consultant asks whether the reduction under Article 20 can be applied in 2015 after having been applied in 2014, despite not working in the position that triggered the transfer. The DGT responds that the reduction under Article 20 cannot be applied, but deductible additional expenses under Article 19 can.
Cuestión planteada Aplicación de la reducción por movilidad geográfica en 2015 teniendo en cuenta que en dicho año no ha desempeñado el trabajo que motivó el traslado.
Para aplicar la reducción del artículo 20 de la LIRPF en 2015 (según la redacción anterior a la Ley 26/2014), el contribuyente debe continuar desempeñando el trabajo que motivó el traslado. Si no se continúa desempeñando dicho trabajo, no procede la reducción del artículo 20, pero sí se pueden deducir los 2.000 euros anuales adicionales previstos en el artículo 19.2 letra f) de la LIRPF.
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