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The DGT confirms that travel days to and from abroad, regardless of flight time, must be included in the calculation for the exemption under Article 7 p) of the LIRPF.
Question posed: To determine whether the travel days (the day of departure abroad and the day of return to Spain), regardless of the flight departure time, are computable for the purposes of the exemption regulated in Article 7 p) of the Personal Income Tax Law.
The expression "work effectively performed abroad" in Article 7.p) of the LIRPF includes the employment income received by the worker corresponding to the days of travel to the destination country or the return to Spain. Therefore, the days of arrival and departure must be understood as included in the exemption. For the calculation of the non-specific portion, the days that the worker has effectively been displaced abroad must be considered through a proportional distribution.
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