Doctrine by topic · DGT Observatory

Civil Servant in Training: 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

Settled doctrine High confidence 8 rulings · 2016–2024

Current position

To apply the 2,000 euro increase for geographic mobility, the taxpayer must accept a position that requires a change of residence while maintaining the status of being registered as unemployed at the employment office. The benefit applies in the tax period of the change and in the following one. Appointment as a career civil servant entails the loss of the status of job seeker, which prevents the application of the increase in subsequent years if the requirements are not maintained.

The DGT's position remains constant in requiring the individual to be unemployed and registered at the employment office prior to the selection process. The rulings confirm that appointment as a career civil servant extinguishes the status of being unemployed, limiting the application of the benefit to the year of the change and the following one, provided that the link with the position that motivated the relocation is maintained.

Turning points

  1. V2737-20

    Specifies that for civil servants in training, the increase is attributed exclusively to the income that motivated the relocation, conditioning its application in the second year on the receipt of said income.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V2737-20 7 Sept 2020

El desempleado puede solicitar deducción por movilidad geográfica

SG de Impuestos sobre la Renta de las Personas Físicas
movilidad geográficagastos deduciblesrendimientos del trabajofuncionario en prácticasinscripción desempleo LIRPF — Ley 35/2006 del IRPF art. 19.2.fLIRPF — Ley 35/2006 del IRPF art. 20
Affects CompanyExpat · Non-residentIndividual

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