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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 continúen desempeñando dicho trabajo en 2015, podrán aplicar en este último periodo la reducción según la redacción vigente a 31 de diciembre de 2014. Esto se permite conforme a la disposición transitoria sexta de la LIRPF.
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