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A person who registered as an unemployed job seeker, was later appointed to a remote training position, and then to a permanent position with a physical relocation asks whether they can claim the geographic mobility expense allowance. The DGT responds that the allowance cannot be claimed as the conditions of unemployment and residence change during unemployment are not met.
Question posed: Whether there is a right to apply the increase in deductible expenses for geographic mobility in the Personal Income Tax (IRPF) returns for the 2025 and 2026 fiscal years.
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