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MEDIUM
FISCAL

Return day counts as foreign stay for LIRPF exemption

V1876-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1876-25
Published
14 Oct 2025

Summary

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

Lifecycle

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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