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The consultant asked whether the geographic mobility reduction from 2014 could be applied in 2015. The tax authority responds that the reduction can be applied if the work that prompted the move is continued.
Cuestión planteada Aplicación de la reducción por movilidad geográfica en 2015 teniendo en cuenta que estuvo desempeñando el trabajo que motivó el traslado hasta el 8 de julio de dicho año.
Los contribuyentes que aplicaron en 2014 la reducción por movilidad geográfica del artículo 20.2.b) de la LIRPF y continúan desempeñando dicho trabajo en 2015, pueden aplicar en este último periodo la reducción según la redacción vigente a 31 de diciembre de 2014. Esto se permite en lugar de la nueva deducción de gastos prevista en el artículo 19.2.f) de la LIRPF.
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