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A candidate who passed the selection exam and moved from Valencia to Madrid asks whether geographical mobility reduction applies. The DGT confirms it does, as the candidate was registered in the employment office before the selection process began and will become a trainee public servant.
Question posed: Applicability of the deduction for geographic mobility in the year 2016.
To apply the reduction for geographic mobility, the taxpayer must be unemployed and registered with the employment office, a circumstance that must be assessed prior to the start of the selection process. In this case, as they were previously registered, it is understood that the change of residence due to the selection process allows for the application of the additional 2,000 euro reduction in the tax period of the change and in the following one. The taxpayer must prove compliance with the requirements through any means of proof admitted in Law.
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