Skip to content
Back to index
V2318-20 7 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographic mobility expenses require work-related income

The consultant asks whether geographic mobility reduction can be applied in 2018 after a residence change in 2017. The DGT responds that the increase in expenses is null since no work-related income was obtained from the position requiring relocation in 2018.

The question raised

Whether the reduction for geographic mobility may be applied to the Personal Income Tax return corresponding to the 2018 fiscal year, and specifically, which employment income the increase in deductible expense should be applied to.

The DGT's ruling

The increase of 2,000 euros per year for geographic mobility requires that the taxpayer was unemployed and registered with the employment office upon accepting the position that necessitates the change of residence. This expense is limited by the total income from the employment that generates said expense. If, in the tax period in which the increase is intended to be applied, no income is derived from the employment that motivated the change, the increase in the deductible expense shall be nil.

Free assessment and quote