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V1795-20 5 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

To apply for the geographical mobility reduction, unemployment registration must occur before the publication of the list of successful candidates

A Civil Guard applicant has enquired whether they can apply for the geographical mobility reduction after changing their residence for training purposes. The DGT states that to access the €2,000 increase, the individual must be registered as a jobseeker before the publication of the final list of successful candidates.

The question raised

Whether the requirements to apply the reduction for geographic mobility are met in 2019.

The DGT's ruling

The reduction for geographic mobility requires that the change of residence be motivated by the acceptance of a job position while the taxpayer is unemployed and registered with the employment office. In selection processes, registration as a job seeker must occur before the publication date of the final list of approved candidates. Furthermore, appointment as a student entails the loss of job seeker status, which prevents the reduction if the transfer is due to a practical training module or the appointment as a civil servant.

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