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V1437-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Travel day counts towards foreign work exemption

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.

The question raised

Regarding the exemption regulated in Article 7 p) of the Personal Income Tax Law, to determine whether there is any time restriction: specifically, whether the day of travel abroad counts even if the flight boarding occurs after 12:00 noon.

The DGT's ruling

Income from employment received for work effectively performed abroad includes the days of travel to the destination country or return to Spain. According to the interpretation of the Supreme Court, failing to account for these arrival and departure days would be contrary to the regulations of the exemption under Article 7 p) of the Personal Income Tax Law.

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