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A worker enquired whether they could claim geographical mobility expenses after accepting a position that required a change of residence. The Directorate-General for Taxes (DGT) clarifies that, provided the requirements are met, the €2,000 allowance is applicable in both the year of the move and the subsequent year, even if further changes in employment occur.
Cuestión planteada Posibilidad de aplicar el gasto por movilidad geográfica, así como el plazo en el que es aplicable.
El incremento de gastos por movilidad geográfica requiere que el contribuyente esté desempleado e inscrito en la oficina de empleo y que el nuevo puesto exija el cambio de residencia habitual. Este incremento es aplicable en el periodo impositivo en que se produzca el cambio y en el siguiente, con independencia de que se produzcan nuevos cambios de trabajo en ese intervalo. El cambio de residencia debe acreditarse mediante medios de prueba admitidos en Derecho, ya que el empadronamiento o el domicilio fiscal no son suficientes por sí solos.
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