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V2925-21 19 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Requirements for increased deductible expenses due to geographical mobility: registered unemployment and effective change of residence

A query was raised regarding whether a worker residing in Valladolid but renting in León for work purposes is entitled to an increase in deductible expenses for geographical mobility. The Directorate General of Taxes (DGT) indicates that to access this benefit, it is necessary to be registered as unemployed with the employment office and to prove an effective change of residence.

The question raised

Cuestión planteada Si tiene derecho al incremento de gasto deducible por movilidad geográfica previsto en el artículo 19.2 de la LIRPF.

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