Skip to content
Back to index
V1643-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

The €2,000 geographical mobility allowance can be applied in both the year of the move and the following year

An unemployed individual enquired whether they could claim geographical mobility expenses after accepting two jobs that required moving to different municipalities. The Directorate General of Taxes (DGT) ruled that, provided the requirements are met, the allowance is applicable in both the year the move occurs and the subsequent year.

The question raised

Possibility of applying the geographic mobility expense, as well as the period in which it is applicable.

The DGT's ruling

Unemployed taxpayers registered with the employment office who accept a job requiring the relocation of their habitual residence may deduct an additional 2,000 euros per year. This increase applies to the tax period in which the change of residence occurs and the following one. The change of residence must be effective and the new position must require said relocation, which must be substantiated by any means of proof admitted in Law.

Book your free first meeting