If you have been forced to move your residence for work reasons in 2020, you could be entitled to an infrequent deduction but one that can generate a considerable benefit in your 2020-2021 Income… even if you continue teleworking from your original address.
A deduction for geographical mobility of up to 2,000 euros of expenses for those people who, being registered as job seekers, get a job for which they have to move their residence from one municipality to another. The deduction can be used the year of the transfer and the following year, and is extended up to 3,500 euros per year for people with disabilities and 7,750 euros per year for people with a disability equal to or greater than 65% and/or who need help from third parties. or have reduced mobility.
It does establish, however, that the limit of this deduction will be “the full performance of work once reduced by the rest of the deductible expenses provided for” in its article 19.2 (contributions to Social Security or mutual societies, legal defense expenses, deductions for passive rights, fees to professional associations or unions…).
The wording of the deduction application is clear, but the coronavirus pandemic has also influenced this aspect of Income. Thus, multiple people who, being registered as job seekers, got a job, were able to telework at their original address, returning from what should be their new residence.
This circumstance caused many taxpayers to go to the Treasury concerned about the possible disappearance of the right to this deduction, important from the quantitative point of view in Income.
Still with time to make a statement, the General Directorate of Taxes has been answering the questions, making it clear that these workers do have the right to the deduction even if they have teleworked at their original address. According to the entity, “the norm does not contain any requirement of a temporary nature, neither in terms of permanence in the job that is accepted nor in terms of permanence in the municipality to which he transfers his residence due to the acceptance of the position of work”.
Thus, the right to this deduction is respected with the aim of continuing to cover the possible expenses that the worker may have to incur when accepting this type of job offer that obliges him to move his domicile.
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