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A jobless contributor who takes up employment and moves their residence asks about the application of the geographic mobility reduction. The DGT responds that it may be applied in 2014 and, under the transitional provision, also in 2015 under the previous legislation if they remain in the same position.
Cuestión planteada Aplicación de la reducción por movilidad geográfica en 2014 y 2015.
La reducción por movilidad geográfica requiere que el contribuyente esté inscrito en la oficina de empleo y que el nuevo puesto exija el cambio de residencia habitual a un nuevo municipio. Si se cumplen estos requisitos, la reducción se aplica en el periodo en que se produce el cambio y en el siguiente. Debido a la modificación normativa de 2015, quienes tuvieran derecho en 2014 y sigan en el mismo trabajo pueden aplicar la reducción de la redacción anterior en 2015 en lugar de la nueva deducción por gastos.
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