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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 se aplica si el desempleado acepta un trabajo que exija el cambio de residencia habitual a un nuevo municipio. Este derecho se extiende al periodo impositivo en que se produce el cambio y al siguiente. Para 2015, quienes tuvieran derecho en 2014 pueden seguir aplicando la reducción antigua en lugar del nuevo incremento de gastos deducibles. El contribuyente debe acreditar el cambio de residencia y su necesidad mediante cualquier medio de prueba admitido.
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