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V1875-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Days of travel abroad counted within foreign work tax exemption

The DGT confirms that travel days, including departure after 18:00, are included in the tax exemption for foreign work.

The question raised

Regarding the exemption regulated in Article 7 p) of the Personal Income Tax Law, to determine whether, in the case of a worker who travels abroad for professional reasons on any day of the week (Monday to Sunday) and whose departure time from Spanish territory is from 18:00 onwards, the day of departure is included.

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 jurisprudence of the Supreme Court, it is coherent and reasonable to interpret that the exemption under Article 7.p) of the Personal Income Tax Law includes the days of arrival and departure.

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