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A worker asks whether travel days abroad for work should be counted in the tax exemption. The DGT states that, in line with Supreme Court jurisprudence, days spent travelling to or from the destination country are considered part of the actual foreign work performed.
Cuestión planteada Conocer si, para el cálculo de los rendimientos del trabajo exentos deben computarse, también, los días de viaje que sean días no laborables.
Los rendimientos de trabajo percibidos por trabajos efectivamente realizados en el extranjero comprenden los días de desplazamiento al país de destino o de regreso a España. Siguiendo el criterio del Tribunal Supremo, no tener en cuenta estos días de llegada y partida sería una interpretación contraria a la exención. Por tanto, en el caso planteado, se computaría el día de salida.
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