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V1876-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Return day counts as foreign stay for LIRPF exemption

The DGT confirms that travel days to and from abroad are included in the days actually worked abroad, in line with Supreme Court jurisprudence.

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 traveling abroad for professional reasons on any day of the week (Monday to Sunday), with the arrival time in Spanish territory being before 12:00, the day of arrival in Spain is counted.

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. This interpretation is based on the doctrine of the Supreme Court, which considers it coherent and reasonable to include the days of arrival and departure within the exemption provided for in Article 7 p) of the Personal Income Tax Law.

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