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A trade union enquired whether interim teachers could maintain the geographical mobility deduction following a court ruling that awarded them wages for days in September during which they were not under contract. The Directorate General for Taxes (DGT) responded that, by being awarded these days, the teachers lose their status as unemployed and therefore fail to meet the requirements for the deduction.
Cuestión planteada Si lo establecido en dicha sentencia judicial, afectaría a las declaraciones de IRPF de los ejercicios 2017 a 2020 presentadas en su día por los profesores interinos, en cuanto a la consideración o no como gasto fiscalmente deducible del incremento de gasto deducible por movilidad geográfica, que en su día se aplicaron en sus correspondientes declaraciones de IRPF.
Para aplicar el incremento de gasto por movilidad geográfica es necesario estar desempleado e inscrito en la oficina de empleo. Si una sentencia judicial reconoce el pago de días en los que no hubo contrato, el contribuyente pierde su condición de desempleado en esos periodos. Al no cumplirse todos los requisitos legales, no procede la deducción y se debe presentar declaración complementaria con intereses de demora.
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