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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 cumplió los requisitos del artículo 20 de la LIRPF en 2014 por aceptar un puesto de trabajo y continúa desempeñando dicho trabajo en 2015, puede aplicar la reducción por movilidad geográfica vigente en 2014 en el periodo impositivo 2015. Esta aplicación es compatible con la reducción de 2.000 euros anuales por otros gastos deducibles del artículo 19.2 de la LIRPF. Si no se aplica la disposición transitoria sexta, solo podrá deducir los 2.000 euros adicionales previstos en el artículo 19.2.
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