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The DGT clarifies that registration in the employment office must occur before taking office or starting courses/practical training to qualify for the geographic mobility cost increase.
Cuestión planteada En qué momento es válida la inscripción en la oficina de empleo para que sea de aplicación el incremento de gasto fiscalmente deducible por movilidad geográfica.
Para acceder al beneficio de movilidad geográfica, el contribuyente debe estar desempleado e inscrito en la oficina de empleo. Si el proceso selectivo no exige periodos de cursos o prácticas, el requisito de inscripción debe cumplirse antes de la toma de posesión como funcionario en su destino. Si existieran cursos o prácticas, la inscripción debe ser anterior al inicio de dichos periodos.
What is published here, applied to a company or a specific case. The first meeting is free.
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