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V1876-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Return day counts as foreign stay for LIRPF exemption

The DGT confirms that travel days to and from abroad are included in the days actually worked abroad, in line with Supreme Court jurisprudence.

In 5 key points

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2025-10-14PublishedPublished 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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