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V2537-14 30 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por trabajos en el extranjero

Days of displacement counted for foreign work exemption

A worker asked whether only working days should be counted when calculating the exemption for working abroad. The DGT clarifies that all natural days of displacement, including non-working days, should be counted, provided they are for carrying out services.

The question raised

In relation to the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law, calculation of the exempt income. In particular, whether to determine the days effectively spent abroad, only the working days worked in Italy (Monday to Friday) are counted, or the days effectively spent in said country (including weekends and vacation days spent in Italy).

The DGT's ruling

To determine the portion of non-specific remuneration that is exempt, the number of calendar days the worker has been stationed abroad to provide services must be taken into account, including non-working days. Non-working days (holidays, weekends, or vacations) shall not be counted if the worker remains abroad for personal reasons before starting or after finishing the work, nor shall vacation periods enjoyed abroad. Specific remuneration for the assignment is also exempt.

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