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

Refined position High confidence 8 rulings · 2020–2025

Current position

To access the 2,000 euro increase for geographic mobility, the taxpayer must be unemployed and registered in the employment office. In the case of career civil servants, if the selection process does not require courses or internships, registration must take place before taking office at the destination. No specific period of time is required between the acceptance of the position and the change of residence, but causality must exist between both.

The DGT's position remains constant regarding the requirements of unemployment and registration. The evolution shows a tightening in the interpretation of registration for civil servants, requiring it to be prior to taking office if there are no intermediate internships. The need for temporal causality between the acceptance of employment and the relocation has also been specified.

Turning points

  1. V2151-22

    Introduces the need to avoid a prolonged period of time between the acceptance of the position and the relocation so as not to break the causal relationship.

  2. V0908-25

    Incorporates the TEAC criterion which requires registration before taking office in selection processes that do not require courses or internships.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
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. 11
Affects CompanyExpat · Non-residentIndividual
V0908-25 26 May 2025

Requirements to claim geographic mobility expenses 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. 11.1
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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