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MEDIUM
FISCAL

Travel day counts towards foreign work exemption

V1437-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1437-25
Published
29 Jul 2025

Summary

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.

In 5 key points

Lifecycle

2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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