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V3413-20 24 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

€2,000 geographic mobility allowance applicable for 2020 and 2021 if unemployed and registered before passing civil service exams

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.

The question raised

Whether she is entitled to the increase in expenses for geographic mobility in her 2020 and 2021 Personal Income Tax (IRPF) returns.

The DGT's ruling

To apply the increase of 2,000 euros per year for geographic mobility, the taxpayer must accept a position requiring a change of residence while being unemployed and registered with the employment office. Registration with said office must occur prior to the publication date of the definitive list of successful candidates in the selective examinations. In this case, as she was registered as unemployed before the publication of the BOE containing the successful candidates, she is entitled to the deduction in the tax year of the change of residence and in the following one.

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