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V0491-24 4 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Travel days counted for foreign work exemption under LIRPF

The DGT confirms that travel days to and from abroad count as days of stay for the exemption of foreign work earnings, in line with Supreme Court jurisprudence.

The question raised

To determine whether travel days (the day of departure abroad and the day of return to Spain) are computable for the purposes of the exemption regulated in Article 7 p) of the Personal Income Tax Law: in particular, when the outbound trip departs at 18:00 hours and the return trip arrives at 10:00 hours.

The DGT's ruling

The expression "work effectively performed abroad" in Article 7.p) of the Personal Income Tax Law (LIRPF) includes employment income received by the worker corresponding to the days of travel to the destination country or the return to Spain. For the quantification of the non-specific portion, the days the worker has effectively been displaced must be considered, applying a proportional distribution criterion over the total days of the year.

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