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V1437-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

Travel day counts towards foreign work exemption

The consultant asks whether a travel day counts towards LIRPF exemption if the flight departs after 12:00. The DGT responds that arrival and departure days are considered part of foreign work days.

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Lifecycle

2025-07-29PublishedPublished 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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