Skip to content
Back to index
V5249-16 13 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Reduction of 2,000 euros for geographical mobility not applicable if unemployment registration follows selection announcement

A candidate who passed a public competition and registered for unemployment after the results were published asks whether the geographical mobility reduction can be claimed. The DGT states that registration at the employment office must precede the selection process.

The question raised

Question posed - Possibility of applying the reduction of 2,000 EUR from article 19.2 of the LIRPF to employment income in the Income Tax returns for the years 2016 and 2017.

The DGT's ruling

To apply the reduction for geographic mobility, the taxpayer must be unemployed and registered with the employment office. This circumstance must be assessed before the start of the selection process. If the registration is carried out once the list of approved candidates has been published, said reduction cannot be applied.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact