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V1502-26 12 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Travel days included in foreign work earnings exemption calculation

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.

The question raised

Question posed: To determine whether, for the calculation of exempt employment income, travel days that are non-working days must also be included.

The DGT's ruling

The expression "work effectively performed abroad" includes the days of arrival and departure. Therefore, the income from employment received by the worker also corresponds to the days of travel to the destination country or return to Spain. In the specific case, the day of departure would be counted.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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