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V2317-20 7 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

To claim geographic mobility allowance, must be unemployed and registered with employment office before final approval list is published

The consultant asks whether they can claim geographic mobility allowance after transitioning from trainee to career employee. The DGT responds that to be entitled to expense allowance, one must have been unemployed and registered with the employment office prior to the publication of the final approved list.

The question raised

In the event that the requirements for applying the reduction for geographic mobility under Article 19.2 of the LIRPF are met, during the training course at the IEF, whether it can continue to be applied in December 2017 after joining the IGAE, and throughout the 2018 fiscal year, and whether there is any distinction regarding its application between civil servants assigned to Madrid or to other provinces.

The DGT's ruling

The increase in deductible expenses for geographic mobility requires that the taxpayer be unemployed and registered with the employment office prior to the publication of the final list of successful candidates in the selective examinations. If the requirements are met, the increase applies in the year of the change of residence and in the following year, provided that the job performance that motivated the relocation is maintained. The increase cannot be applied again if the new appointment entails the loss of the status of job seeker.

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