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V2542-20 27 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Requirements for geographic mobility expense increase

The consultant asks whether the 2020 increase in deductible geographic mobility expenses and rental deduction applies. The tax authority responds that for the expense increase, one must be registered with the employment office and have changed residence due to a new job, and that no rental deduction is available as the contract dates after 2015.

The question raised

Question posed - Requirements for the application of the increase in deductible expenses for geographic mobility in 2020.

The DGT's ruling

The increase in deductible expenses for geographic mobility requires that the taxpayer be registered with the employment office and that the new job requires a change of habitual residence to a new municipality. The change of residence must be effective and substantiated by admitted means of proof, the simple registration in the municipal register being insufficient. This increase applies in the tax period of the change and in the following one.

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