Skip to content
Back to index
V3627-20 22 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility allowance applies in the year of residence change and the following year

A prospective civil servant asks whether they can claim the geographical mobility expense allowance in 2020 if they take up their post that year but sign their rental agreement in 2021. The DGT rules that the reduction applies in the tax year the change of residence occurs and in the following year, provided the requirements regarding unemployment and registration with the employment office are met.

The question raised

Question posed: If a person takes possession of their position as a civil servant in 2020, but does not sign their habitual residence rental contract until 2021, they ask whether they can apply the increase in expenses for geographic mobility in their Personal Income Tax return.

Email
Contact