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An inquirer asks whether they can apply for an increase in expenses due to geographical mobility after moving their residence following a new employment contract. The DGT responds that this is not possible because the individual was not registered as a jobseeker before accepting the position.
Cuestión planteada Si puede aplicar el incremento de gasto por movilidad geográfica.
Para aplicar el incremento de gasto por movilidad geográfica es necesario que el contribuyente esté inscrito en la oficina de empleo y que el nuevo puesto de trabajo exija el cambio de residencia habitual. El cambio de residencia debe ser efectivo y acreditarse por medios de prueba admitidos en Derecho. En este caso, al no figurar inscrito como demandante de empleo, no se cumplen los requisitos legales.
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