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V3463-20 30 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Increased deductible expenses for geographical mobility may apply if legal requirements are met

An unemployed individual has enquired whether they can claim an increase in deductible expenses for geographical mobility when accepting a job that requires a change of residence. The Directorate General for Taxes (DGT) indicates that this increase may be applied provided that the requirements for registration with the employment office and an effective change of residence are fulfilled.

The question raised

Question posed: Whether the increase in deductible expenses due to geographic mobility can be applied to their Personal Income Tax (IRPF) return.

The DGT's ruling

The increase of 2,000 euros per year is applicable in the tax period of the change of residence and in the following one. To this end, the taxpayer must be registered with the employment office and the new job must require a change of habitual residence to a new municipality. The change of residence is a matter of fact that must be proven, and simple registration in the municipal register or the tax domicile is not sufficient.

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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