Doctrine by topic · DGT Observatory

Registration in the Employment Office: 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 10 rulings · 2014–2026

Current position

To apply the increase for geographic mobility, the taxpayer must be unemployed and registered in the employment office. This registration must take place before the publication date of the definitive list of successful candidates in the selective tests. The new job must require the relocation of the habitual residence to a new municipality.

The DGT's position remains constant in requiring prior registration in the employment office to access the reduction. The criterion has focused on specifying the timing of said registration, setting it before the publication of the definitive list of successful candidates in selective processes. No changes are observed in the essence of the requirement.

Turning points

  1. V5454-16

    Establishes that registration in the employment office must be assessed before the start of the selective process.

  2. V0413-17

    Specifies that registration must take place before the publication of the definitive list of successful candidates.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0827-15 13 Mar 2015

Registration with the employment office is required for the geographical mobility tax reduction

SG de Impuestos sobre la Renta de las Personas Físicas
movilidad geográficareducción por obtención de rendimientos del trabajoinscripción en la oficina de empleocambio de residencia habitualfuncionario interino LIRPF — Ley 35/2006 del IRPF art. 20.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 12.2
Affects CompanyExpat · Non-residentIndividual
V1368-14 21 May 2014

Increased reduction for geographical mobility may apply if employment is accepted while registered as a jobseeker

SG de Impuestos sobre la Renta de las Personas Físicas
movilidad geográficareducción por obtención de rendimientos del trabajodemandante de mejora de empleocambio de residencia habitualinscripción en la oficina de empleo LIRPF — Ley 35/2006 del IRPF art. 20.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 12.2
Affects CompanyExpat · Non-residentIndividual

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