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The DGT confirms that the period of foreign travel days to be considered for calculating the exemption for foreign work is the tax period's calendar year.
Question raised: Method for calculating the exempt income, through the application of Article 7.p) of the Personal Income Tax Law, in relation to said bonus. Specifically, it is asked whether the days of displacement abroad in the calendar year X+1 (January to December) should be taken, or the days of displacement abroad included in the period from April 1 of year X to March 31 of X+1, or alternatively, the days of the period from January 1 of X+1 to June 30 of X+1.
For the calculation of the exemption, the days during which the worker has been effectively displaced abroad during the calendar year must be taken into account. This number of days shall be related to the total number of days in said year, assuming that a relationship of remoteness with the payer exists throughout the entire year. If no such relationship exists throughout the entire year, account shall be taken of the period of service provision with the payer during the analyzed tax period.
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