A taxpayer registered in the employment office corresponding to his place of residence is appointed as an interim civil servant in a certain Autonomous Community. The acceptance of the job entailed the change of his residence to another locality in the 2017 tax period. In the 2018 tax period the taxpayer resigned from that job, having been offered another job as a civil servant of another Administration.
Faced with the doubt about the taxation of this situation, he raises a query before the DGT raising the possibility of applying the expense for geographical mobility, as well as the tax periods during which such expense may be applicable.
In general, the increase of the deductible expense for geographical mobility (LIRPF art.19.2 and RIRPF art.11) is conditioned to the taxpayer's change of residence to a new municipality, different to that of his habitual residence, and that the new job requires such change. In this regard, it should be noted that the simple registration on the census is not considered by itself sufficient proof of residence and habitual residence in a given locality, nor is the fact of transferring or maintaining the tax domicile in a given place. The concreteness of such change of residence and its necessity is a question of fact.
The taxpayer must be able to accredit the fulfillment of all the requirements demanded by any means of proof admitted in Law, and it is up to the management and inspection bodies of the Tax Administration to evaluate the evidence provided. If the requirements are met, 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 following one (in 2017 and 2018 in the case in question), regardless of whether new changes of job take place within the application period.