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The consultant asks whether the geographic mobility reduction can be applied in 2015 after accepting a new job in 2014 requiring a change of residence. The DGT responds that, under the sixth transitional provision of the LIRPF, if the reduction was due in 2014 upon accepting employment, it can continue to be applied in 2015.
Cuestión planteada -Si procede aplicar la reducción por movilidad geográfica para el ejercicio 2015 en base a su último empleo.
Si el contribuyente tuvo derecho a la reducción por movilidad geográfica en 2014 por aceptar un puesto de trabajo y continúa desempeñando dicho trabajo en 2015, podrá aplicar en 2015 la reducción del artículo 20 de la LIRPF (redacción vigente a 31 de diciembre de 2014). Esta aplicación es alternativa a la reducción de 2.000 euros adicionales por movilidad geográfica prevista en el artículo 19.2 de la LIRPF. En caso de no aplicar la disposición transitoria sexta, podrá aplicar los 2.000 euros adicionales como otros gastos deducibles.
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