Skip to content
Back to index
V3450-20 27 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increased deductible expenses for geographical mobility may be applied if requirements are met

An unemployed person registered with the employment office relocates their residence to accept a new job. The DGT has ruled that the increase in deductible expenses for geographical mobility may be applied.

The question raised

Question posed: Whether the taxpayer may apply the increase in deductible expenses for geographic mobility in their Personal Income Tax return.

The DGT's ruling

To apply the increase in deductible expenses for geographic mobility, the taxpayer must be registered with the employment office and accept a position that requires a change of habitual residence to a new municipality. The change of residence must be effective and its necessity is a matter of fact that must be proven. The increase of 2,000 euros per year applies in the tax period of the change 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.

Email
Contact