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V2701-21 8 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility expense increases may apply if a causal link exists between new employment and change of residence

A query was made regarding the requirements for applying the deductible expense increase for geographical mobility for unemployed persons. The DGT clarifies that a causal relationship must exist between the acceptance of the position and the change of residence.

The question raised

For the purposes of applying the increase in geographic mobility established in Article 19.2.f) of the LIRPF, it is questioned:

The DGT's ruling

To apply the increase in deductible expenses, an actual change of residence to a municipality other than the habitual one, required by the new job position, must occur. A causal link must exist between the change of residence and the acceptance of the employment, whereby the time elapsed between both may serve as an indication of its absence. No minimum period of stay in the position or the municipality is required, nor is the application limited to the duration of the contract. The taxpayer must prove compliance with the requirements by any means of evidence admitted under Law.

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