Skip to content
Back to index
V2359-22 15 November 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility allowance cannot be claimed if the job is accepted while unemployed

A person who has passed a civil service examination and has been appointed as a trainee official asks whether they can claim a geographical mobility allowance. The Directorate General of Taxes (DGT) responds that this is not possible because the appointment as a trainee official results in the loss of unemployed status before the necessary relocation takes place.

The question raised

Whether the increase in deductible expenses for geographic mobility can be applied to the Personal Income Tax (IRPF) returns for the 2022 and 2023 fiscal years.

The DGT's ruling

To apply the 2,000 euro increase for geographic mobility, the acceptance of the position requiring the transfer must occur while the taxpayer is unemployed and registered with the employment office. In this case, the appointment as a trainee civil servant entails the loss of the status of job seeker. As the individual is not unemployed on the date the appointment as a career civil servant takes effect (which is when the transfer would be required), the legal requirements are not met.

Book your free first meeting