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V2028-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

100% increase in geographic mobility tax reduction applicable if change of residence is proven

A taxpayer has enquired whether they can apply the increased geographic mobility tax reduction after accepting a new job in a different municipality. The Directorate General of Taxes (DGT) states that to apply this increase, it must be proven that the new position requires a change of habitual residence.

The question raised

Possibility of applying the increase in the reduction for geographic mobility in the Personal Income Tax.

The DGT's ruling

The 100% increase in the reduction for geographic mobility applies to unemployed persons registered with the employment office who accept a position requiring the relocation of their habitual residence. The change of residence must be effective and substantiated by any means of proof admitted in Law, as registration in the municipal register or the tax domicile are not sufficient on their own. If the requirements are met, the reduction applies in the period in which the change occurs and in the following one.

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