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A taxpayer inquired whether they could apply the increased deductible expense for geographical mobility after changing their residence, having been registered as a jobseeker only during the first quarter of 2019. The DGT ruled that this is not possible as not all legal requirements have been met.
Cuestión planteada Si puede aplicar en su declaración de IRPF, el incremento de gasto deducible por movilidad geográfica, un contribuyente que está desempleado e inscrito como demandada de empleo en el primer trimestre de 2019, pero que desde el segundo trimestre de 2019 y hasta la actualidad, ha estado contratado por la misma empresa en varias localidades distintas a la de su residencia habitual. Debido a ello, se ha trasladado a diario sin producirse el cambio de residencia, hasta septiembre de 2020 que es el momento en que sí se produce dicho cambio de residencia a la localidad donde mantiene su última relación laboral.
Para aplicar el incremento de gasto deducible por movilidad geográfica, el contribuyente debe estar inscrito en la oficina de empleo y aceptar un puesto que exija el cambio de residencia habitual a un nuevo municipio. El cambio de residencia debe producirse efectivamente y su necesidad es una cuestión de hecho que debe acreditarse. En este caso, no se cumple el requisito de figurar inscrito como demandante de empleo justo antes de aceptar el puesto que motiva el cambio.
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