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A query was raised regarding whether an unemployed person relocating to another municipality is entitled to the increase in deductible expenses for geographical mobility. The DGT indicates that to access this benefit, it is necessary to be registered with the employment office before accepting the job offer.
Cuestión planteada Si en ese caso, tendría derecho al incremento de reducción por movilidad geográfica.
El incremento de 2.000 euros anuales por movilidad geográfica exige que el contribuyente esté desempleado e inscrito en una oficina de empleo antes de aceptar el puesto de trabajo que requiera el traslado de residencia. El cambio de residencia debe ser efectivo a un municipio distinto al habitual y debe acreditarse mediante medios de prueba admitidos en Derecho. El simple empadronamiento o el domicilio fiscal no son suficientes para acreditar la residencia y vivienda habitual.
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