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An unemployed person registered with the employment office asks whether they can claim geographical mobility expenses when accepting a job that requires living in a boarding house. The DGT states that to apply the €2,000 increase, the change of residence must be proven and the position must necessitate such a relocation.
Cuestión planteada - Si tendría derecho al gasto por movilidad geográfica establecido en el artículo 19.2.f) de la LIRPF, y en el artículo 11 del RIRPF.
El incremento del gasto deducible por movilidad geográfica está condicionado a que se produzca efectivamente el cambio de residencia a un municipio distinto al habitual y que el nuevo puesto de trabajo exija dicho cambio. El empadronamiento o el domicilio fiscal no son pruebas suficientes por sí solos para acreditar la residencia y vivienda habitual. El contribuyente debe probar el cumplimiento de los requisitos mediante cualquier medio de prueba admitido en Derecho.
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