News published in INFORMA 2018

News published in INFORMA in December

For the purposes of applying the increase of deductible expense for geographical mobility, the taxpayer must be unemployed and registered with an unemployment office, circumstances that must be assessed prior to starting the process to acquire the condition of civil servant, i.e., once the definitive breakdown of approved applicants has been approved in the selective tests.

Having met the requirements for applying the increase for geographical mobility, the taxpayer that is appointed as a civil servant in an internship and relocates to a different municipality may apply the increase to the deductible expense.

Having met the requirements for applying the increase for geographical mobility (unemployed and registered with an unemployment office), and moving their residence to a different municipality to carry out a selective course, the taxpayer can apply the increase to the deductible expense.

For the purposes of applying the increase to the deductible expense due to geographical mobility, the taxpayer must be unemployed and registered in an unemployment office. Insofar that the appointment of the civil servant in an internship, which takes place prior to the execution of the course, entails the loss of the jobseeker condition, the lack of said condition on the date on which the appointment of the position takes effect (which is when the transfer from the person's usual residence to a new municipality takes place), will determine the inability to apply the increase of the expense due to geographical mobility.