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An individual who registered as a jobseeker after their contract ended and subsequently passed civil service exams has asked whether they can claim the geographic mobility expense allowance when taking up their post in another city. The Directorate General of Taxes (DGT) has ruled that they can, as the registration with the employment office took place before the publication of the final list of successful candidates.
Cuestión planteada Si tiene derecho al incremento de gasto por movilidad geográfica en su declaración de IRPF de 2020, y 2021.
Para aplicar el incremento de 2.000 euros anuales por movilidad geográfica, el contribuyente debe aceptar un puesto que exija el cambio de residencia mientras se encuentra desempleado e inscrito en la oficina de empleo. La inscripción en dicha oficina debe producirse antes de la fecha de publicación de la relación definitiva de aspirantes aprobados en las pruebas selectivas. En este caso, al estar inscrita como desempleada antes de la publicación del BOE con los aprobados, le corresponde la deducción en el ejercicio del cambio de residencia y en el siguiente.
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