DGT confirms that travel days abroad count towards Personal Income Tax exemption

The Directorate General of Taxes (DGT) has issued a relevant ruling for workers who undertake international travel for professional reasons. The main issue was to determine whether the days dedicated exclusively to traveling to the destination country or from it back to Spain can be considered part of the exempt activity for work performed abroad.

What the DGT has ruled

The inquiry asked whether a worker who begins their trip abroad on a specific day, leaving Spanish territory after 18:00 hours, can include that departure day in the calculation of the exemption. The DGT has responded affirmatively, basing its decision on the jurisprudence of the Supreme Court.

The criteria establish that income from employment received for work effectively performed abroad also includes the days of travel to the destination country or the return to Spain. According to the administration, it is coherent and reasonable to interpret that the exemption regulated in Article 7.p) of the Personal Income Tax Law (LIRPF) covers both arrival and departure days.

What this means for you

This ruling has a direct impact on the calculation of the taxable base for expatriate workers or those who undertake frequent international travel. By including travel days in the calculation of the exemption, the worker can reduce their tax burden more precisely, as those transit days are not considered days of residence in Spain for the purposes of taxing those specific earnings.

What you should do

It is fundamental that the taxpayer maintains rigorous documentation proving both the dates the activity was performed abroad and the exact dates of travel. Since the application of the exemption depends on the nature of the income and the correct interpretation of current regulations, it is recommended to assess each particular situation to ensure that the calculation of travel days aligns with the reality of each contract and trip.