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The inquirer asks whether unemployment benefits should be included when calculating the limit for increased geographical mobility expenses. The DGT rules that such an increase is attributed exclusively to the employment income that prompted the relocation.
Cuestión planteada - Si en 2018, a la hora de calcular el límite para la aplicación del incremento de gasto deducible por movilidad geográfica, ha de tener en cuenta sólo la renta derivada de su trabajo realizado en dicho año, o también tiene que tener en cuenta la prestación por desempleo percibida desde el día 26 de diciembre hasta el último día del año 2018.
El incremento de gastos deducibles por movilidad geográfica no puede ser superior al rendimiento íntegro del trabajo que ha generado dichos gastos. Si en el mismo periodo se obtienen rendimientos del trabajo que permiten el incremento y otros rendimientos (como la prestación por desempleo), el incremento se atribuye solo a los rendimientos que han motivado el cambio de residencia. Por tanto, no se deben tener en cuenta los rendimientos derivados de la prestación por desempleo para este límite.
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