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A consultant who passed a competitive examination and subsequently took possession of a position requiring a change of residence asks whether they may apply the expense for geographic mobility. The DGT responds that to access this increase, the individual must be unemployed and registered with the employment office prior to the approval of the competitive examination.
Question posed: Possibility of applying the expense for geographic mobility, as well as the period in which it is applicable.
To apply the deductible expense for geographic mobility, the taxpayer must be unemployed and registered with the employment office before the approval of the competitive examination (publication of the definitive list of successful candidates) occurs. The change of residence must be effective and the new position must require said relocation. Mere registration in the municipal register or the tax domicile are not sufficient to prove the change of habitual residence.
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