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V2352-20 9 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increment in deductible mobility expenses applicable in next year after residence change

A taxpayer who moved from Switzerland to Barcelona after becoming unemployed asks whether they can claim the deductible mobility expense in their 2019 tax return. The DGT responds that if they were a Spanish tax resident in 2019, they may claim it in that year, even though they could not have claimed it in 2018 due to not being a tax resident then.

The question raised

Whether the increase in deductible expenses for geographic mobility can be applied to their 2019 Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the increase in deductible expenses for geographic mobility, the taxpayer must be a taxpayer of the Personal Income Tax (IRPF) in the tax period. If the change of residence occurs in a year in which one does not hold the status of a tax resident in Spain, it cannot be applied in that fiscal year, but it can be applied in the following one if the requirements are met. The increase of an additional 2,000 euros is applicable in the period in which the change occurs and in the following one, provided that the individual registered in the employment office accepts a job that requires a change of residence.

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