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A taxpayer asks how to prove a change of residence to apply the increase in expenses for geographic mobility when they do not have a rental contract. The DGT indicates that the change of residence must be effective and may be proven by any means of evidence admitted in Law.
Question posed: Whether it is necessary to prove the change of residence to the new municipality in order to apply the increase in expenses for geographic mobility.
The increase in expenses for geographic mobility requires that the new job position necessitates a change of habitual residence to a new municipality and that the taxpayer is registered with the employment office. Mere registration in the municipal register or the tax domicile are not sufficient on their own to prove residence. The taxpayer must prove compliance with the requirements through any means of evidence admitted in Law, the assessment of which is the responsibility of the Administration.
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