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A person who passes a civil service examination and completes an online selective course asks whether they can claim the €2,000 geographical mobility allowance. The DGT responds that they cannot apply it because they do not meet the requirements regarding unemployment status and registration with the employment office at the required time.
Question posed: Whether they are entitled to the increase in expenses for geographic mobility in their Personal Income Tax (IRPF) return.
To apply the 2,000 euro increase for geographic mobility, the taxpayer must accept the job position while unemployed and registered with the employment office. Registration must occur before the publication of the final list of approved candidates. Furthermore, the change of residence must be effective and required by the position, which is not the case during an online selective course.
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