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A person inquired whether they could deduct the geographic mobility expense after passing a competitive examination and changing their residence. The DGT responds that it is possible, provided that registration with the employment office occurs prior to the publication of the definitive list of successful candidates.
Question posed: Whether they would be entitled to the application of the deductible expense for geographic mobility established in Article 19.2 of the LIRPF and in Article 11.1 of the RIRPF.
To apply the deductible expense for geographic mobility, the taxpayer must be unemployed and registered with the employment office. This registration must take place prior to the publication of the definitive list of successful candidates in the selective examinations. If these requirements are met and the new position requires a change of residence, the increase of 2,000 euros per year may be applied during the period of the change and the following one.
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