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A un aspirante a funcionario inscrito como desempleado antes de iniciar el proceso selectivo se le indica que puede aplicar una deducción de 2.000 euros por movilidad geográfica al trasladarse para realizar el curso selectivo. La DGT confirma que cumple los requisitos para beneficiarse de este incremento en los gastos deducibles en el año del cambio de residencia y el siguiente.
Cuestión planteada Aplicabilidad de la deducción por movilidad geográfica.
Los contribuyentes desempleados e inscritos en la oficina de empleo que acepten un puesto que exija el traslado de residencia pueden deducirse 2.000 euros anuales adicionales en el año del cambio y en el siguiente. En el caso de funcionarios en prácticas, el incremento del gasto se atribuye exclusivamente a los rendimientos que motivaron el desplazamiento. Si en el segundo año no se obtienen rendimientos derivados de dicho puesto, el incremento del gasto será nulo.
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