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V1630-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographic mobility expense increase applicable in 2025 and 2026

The consultant asks whether the deductible geographic mobility expense can be claimed after accepting a new job that forced a change of residence. The DGT confirms that it can, provided the person is registered with the employment office and there is a causal link between the new job and the move.

The question raised

Question posed: Whether there is a right to apply the increase in deductible expenses for geographic mobility in the 2025 and 2026 Personal Income Tax (IRPF) returns.

The DGT's ruling

To apply the increase of 2,000 euros per year, the taxpayer must be registered with the employment office and accept a position that requires a change of habitual residence. A causal relationship must exist between the acceptance of the job and the relocation, where the time elapsed between both is a relevant factor. In this case, the requirements are met as the position was accepted and the residence was relocated within a short period. The right applies during the year of the change and the following year.

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What is published here, applied to a company or a specific case. The first meeting is free.

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