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V0986-17 ·20 April 2017 ·consulta-vinculante Medium impact
Tax

Only natural days of displacement counted for foreign work exemption

An employee asked whether weekends and holidays should be included when calculating the exemption for working in London. The DGT responds that only natural days of displacement for work are counted, excluding non-working days due to personal reasons or holidays.

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Lifecycle

2017-04-20PublishedPublished 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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