Deductible expense for geographical mobility: Application criteria

The DGT considers that for the application of the increase of the deductible expense for geographic mobility it is necessary that the new job requires the change of residence, being indifferent that within the period of application of the referred increase there will be new job changes.

A taxpayer registered in the employment office corresponding to his or her place of residence is appointed interim official of a specific Autonomous Community. The acceptance of the job involved the change of residence to another location in the 2017 tax period.

In the tax period 2018 the taxpayer resigned to that job, having been offered another job as a civil servant of another Administration, and the possibility of applying the expense for geographical mobility, as well as the tax periods during which said expense may be applicable.

In general, the increase in the deductible expense for geographic mobility is conditioned to the fact that the change of residence of the taxpayer has taken place in a new municipality, different from that of his habitual residence, and that the new job requires this change.

In this regard, it should be noted that, simple registration is not considered by itself sufficient evidence of residence and usual residence in a specific location, nor is the fact of moving or maintaining the tax domicile in a particular place. The realization of this change of residence and its need is a matter of fact.

The taxpayer must be able to prove compliance with all the requirements required by any means of proof admitted by law, corresponding to assess the evidence provided to the management and inspection bodies of the Tax Administration.

Complying with the requirements, the increase in the deductible expense for geographic mobility will be applied in the tax period in which the change of residence takes place and in the next one, (in 2017 and 2018 in the proposed case), regardless of whether they occur within of the period of application new job changes.