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The consultant asked whether they could claim the geographic mobility reduction in 2015 after accepting a 2014 temporary job requiring a change of residence. The tax authority responds that, as the job has not continued into 2015, the previous reduction cannot be applied, but new additional deductible expenses can be claimed.
Cuestión planteada Aplicación de la reducción por movilidad geográfica en 2015.
Para aplicar la reducción por movilidad geográfica de la redacción anterior en 2015, es necesario que el contribuyente continúe desempeñando el trabajo aceptado en 2014. Si el trabajo ya no se desempeña en 2015, no procede dicha reducción, aunque sí se pueden aplicar los 2.000 euros anuales adicionales como gastos deducibles según la nueva normativa.
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