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A civil servant asks whether geographic mobility expenses can be claimed after passing a selection process requiring relocation. The DGT responds that such deduction is only available if registration as an employment applicant occurred before the publication of the final approved list.
Cuestión planteada Si tendría derecho a la aplicación del gasto deducible por movilidad geográfica establecida en el artículo 19.2 de la LIRPF.
Para aplicar la reducción por movilidad geográfica, el contribuyente debe estar desempleado e inscrito en la oficina de empleo antes de la fecha de publicación de la relación definitiva de aspirantes aprobados en las pruebas selectivas. Si se cumplen estos requisitos, se podrá aplicar la deducción de 2.000 euros anuales adicionales en el periodo impositivo del cambio de residencia y en el siguiente. El contribuyente debe acreditar el cumplimiento de los requisitos por cualquier medio de prueba admitido en Derecho.
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