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V2595-23 27 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gasto deducible

Geographical mobility tax relief unavailable without being registered as a jobseeker

A civil servant enquired whether they could claim an increase in deductible expenses for geographical mobility after relocating for a new position. The Directorate General of Taxes (DGT) ruled that this is not possible because the taxpayer was not registered with the employment office.

The question raised

Whether the increase in deductible expenses for geographic mobility may be applied in the Personal Income Tax return.

The DGT's ruling

To apply the increase in expenses for geographic mobility, it is necessary for the taxpayer to be unemployed and registered with the employment office. Furthermore, there must be a causal relationship between the change of residence and the acceptance of the new job position. Mere registration in the municipal register or the tax domicile is insufficient to prove habitual residence. Compliance with these requirements must be proven through means of evidence admitted under Law.

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