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V2347-20 9 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increase in geographical mobility expenses attributed solely to employment income driving the relocation

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.

The question raised

Whether, in 2018, when calculating the limit for the application of the increase in deductible expenses for geographic mobility, only the income derived from work performed during said year must be taken into account, or whether unemployment benefits received from December 26 until the last day of 2018 must also be taken into account.

The DGT's ruling

The increase in deductible expenses for geographic mobility may not exceed the gross employment income that generated said expenses. If, during the same period, employment income allowing for the increase is obtained alongside other income (such as unemployment benefits), the increase is attributed solely to the income that motivated the change of residence. Therefore, income derived from unemployment benefits must not be taken into account for this limit.

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