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V2196-14 7 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Days of natural stay counted for foreign work exemption

The DGT confirms that natural days of stay linked to work abroad are counted when calculating the exemption from earnings.

The question raised

In relation to the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law, whether, for the calculation of the amount of earnings accrued each day for work performed abroad, apart from specific remuneration, the days to be computed as days the worker has effectively been displaced abroad are calendar days or business days worked, discounting weekends and holidays.

The DGT's ruling

To determine the portion of non-specific remuneration that is exempt, the number of calendar days during which the worker has been displaced to perform the provision of services must be taken into account. This includes non-working days, such as holidays or weekends, provided they are part of the displacement period ordered by the employer. The days on which the worker remains abroad for private reasons before or after the work are not counted.

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