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An unemployed taxpayer asks whether they can apply the increase in expenses for geographical mobility in 2022 after moving their residence to work in person, having accepted the job in 2021. The DGT rules that this is not possible because there is no causal link between the acceptance of the position and the change of address due to the time elapsed.
Cuestión planteada Si traslada su residencia en septiembre de 2022, cuestiona si puede aplicar el incremento de gasto deducible por movilidad geográfica en su declaración de IRPF del ejercicio 2022.
Para aplicar el incremento de gasto por movilidad geográfica, debe existir una relación de causalidad entre la aceptación del puesto de trabajo y el cambio de residencia a un nuevo municipio. El transcurso de un periodo de tiempo prolongado entre ambos momentos puede indicar la ausencia de dicha causalidad. En este caso, al haber aceptado el empleo en febrero de 2021 y trasladar la residencia en septiembre de 2022, no se cumple el requisito de que el cambio de residencia se produzca con motivo de la aceptación del puesto.
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