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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.
Cuestión planteada Aplicabilidad de la deducción por movilidad geográfica en el año 2016.
Para aplicar la reducción por movilidad geográfica, el contribuyente debe estar desempleado e inscrito en la oficina de empleo antes del inicio del proceso selectivo. En este caso, al estar inscrito previamente y trasladar su residencia para realizar el curso selectivo como funcionario en prácticas, se cumplen los requisitos. El beneficio consiste en una reducción de 2.000 euros anuales adicionales en el periodo del cambio y en el siguiente.
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