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V1709-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility allowance applies during the residence change period for selective courses

A query was raised regarding when the additional reduction for geographical mobility should be applied if the relocation occurs during a selective course or upon taking office. The Directorate-General for Taxes (DGT) ruled that the increase applies during the period of residence change resulting from the selective course, provided that the previous unemployment requirements are met.

The question raised

In the event of a transfer of municipality both in the case of undertaking the selective course and in the case of taking office at the definitive destination, what would be the moment that gives rise to the increase in the reduction for geographic mobility.

The DGT's ruling

If the requirements are met, the reduction for geographic mobility applies in the tax period of the change of residence due to the selective course (which entails appointment as a trainee civil servant) and in the following one. However, the additional increase of 2,000 euros for acceptance of a job position shall not be applicable if, upon taking office as a career civil servant, the status of being registered as unemployed with the employment office is no longer held.

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