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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.
Cuestión planteada - Requisitos para poder aplicarse en 2020 el incremento de gasto deducible por movilidad geográfica.
Para aplicar el incremento de 2.000 euros anuales por movilidad geográfica, el contribuyente debe ser desempleado inscrito en la oficina de empleo y aceptar un puesto que exija el cambio de residencia habitual a un nuevo municipio. El cambio de residencia debe ser efectivo y acreditarse por medios de prueba admitidos, no bastando el empadronamiento o el domicilio fiscal. Este incremento se aplica en el ejercicio del cambio y en el siguiente.
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