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V0491-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

Travel days counted for foreign work exemption under LIRPF

The DGT confirms that travel days to and from abroad count as days of stay for the exemption of foreign work earnings, in line with Supreme Court jurisprudence.

In 6 key points

How it affects those involved

Travel days to and from abroad are now included in the calculation of days of stay for the exemption of foreign work earnings.

Lifecycle

2024-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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