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V1984-22 16 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility tax deduction applicable if registered with the employment office before approved candidates list is published

An unemployed worker who passed a civil service examination has enquired whether they can claim the deductible geographical mobility expense upon being appointed a civil servant. The Directorate General of Taxes (DGT) has ruled that this is possible, provided that registration with the employment office predates the publication of the final list of successful candidates and a genuine change of residence occurs.

The question raised

Whether the increase in deductible expenses for geographic mobility may be applied to their Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the increase in expenses for geographic mobility, the taxpayer must be unemployed and registered with the employment office prior to the publication of the final list of approved candidates. Furthermore, there must be a causal link between the change of residence to a new municipality and the acceptance of the job position. The change of residence must be effective, and mere registration in the municipal register or the tax domicile is insufficient to prove it.

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