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The taxpayer asks whether they can claim the €2,000 geographic mobility tax deduction after accepting a temporary position following a successful civil service examination. The Directorate General of Taxes (DGT) rules that this is not possible, as the requirement to be unemployed and registered with the employment office prior to the publication of the successful candidates' list was not met.
Cuestión planteada Si tendría derecho a la aplicación del gasto deducible por movilidad geográfica establecida en el artículo 19.2 de la LIRPF y en el artículo 11.1 del RIRPF.
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