Skip to content
V1076-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Round-trip travel days counted for foreign work exemption

The DGT confirms that outbound and return travel days are included in the calculation of the foreign work exemption, in line with the Supreme Court's ruling.

In 5 key points

How it affects those involved

Travel days for going abroad and returning are now included in the foreign work exemption calculation.

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact