Doctrine by topic · DGT Observatory

Career Civil Servant: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 30 rulings · 2017–2025

Current position

To apply the geographic mobility increase, the taxpayer must be unemployed and registered with the employment office. If the selection process does not require courses or internships, the registration must take place prior to taking office at the destination; if courses or internships exist, it must be prior to their commencement. The benefit applies in the year of the change and the following year, and can only be applied once upon gaining the status of civil servant.

The DGT has maintained the requirement of being unemployed and registered with the employment office, but has specified the exact timing of said registration. Initially, it was required to be prior to the publication of the definitive list of successful candidates, evolving towards a criterion based on taking office or the start of courses and internships depending on the nature of the selection process.

Turning points

  1. V1447-25

    Modifies the timing of registration with the employment office, conditioning it on taking office or the start of courses and internships, instead of the publication of the list of successful candidates.

Analysis based on 30 of 30 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1374-25 21 Jul 2025

Requirements to claim geographic mobility allowance for career staff

SG de Impuestos sobre la Renta de las Personas Físicas
movilidad geográficagastos deduciblesfuncionario de carrerainscripción en oficina de empleotoma de posesión LIRPF — Ley 35/2006 del IRPF art. 19.2.fRIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual
V0926-20 17 Apr 2020

The reduction for geographic mobility may be applied if registration with the employment office occurs prior to the publication of the definitive list of successful candidates

SG de Impuestos sobre la Renta de las Personas Físicas
movilidad geográficagastos deduciblesfuncionario de carrerainscripción en oficina de empleocambio de residencia habitual LIRPF — Ley 35/2006 del IRPF art. 19.2.fRIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual

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