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V3339-19 4 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

The reduction for geographical mobility may be applied even if the employment contract is of short duration

An unemployed person registered with the employment office relocates their residence to accept a job in another municipality. It is consulted whether the reduction for geographical mobility may be applied if the contract terminates the following year.

The question raised

Question posed: If such a circumstance were to occur, it is questioned whether the worker is entitled to apply the reduction for geographical mobility during the years 2019 and 2020.

The DGT's ruling

The reduction for geographical mobility requires that the new position necessitates a change of residence and that the taxpayer is registered with the employment office. The regulation does not require a minimum period of stay in the job or in the new municipality. If the requirements are met, the increase in deductible expenses applies in the period in which the change occurs and in the following one.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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