Travel days abroad will be counted for the calculation of the Personal Income Tax (IRPF) exemption

The tax treatment of income earned abroad has received an important clarification from the Tax Administration. The central issue was to determine whether the days dedicated exclusively to international travel, even if they are not working days, should be integrated into the calculation of the exemption provided for in the IRPF regulations.

What the DGT has resolved

The Dirección General de Tributos (DGT) has ruled that income received for work effectively performed abroad also includes the days of travel to the destination country or the return to Spain. This criterion is based on the jurisprudence of the Supreme Court, which establishes that omitting the arrival and departure days would constitute an interpretation contrary to the spirit of the exemption.

Consequently, for the calculation of exempt income, the day of departure from the national territory must be included, regardless of whether this coincides with a working day or not.

What it means for you

This resolution has a direct impact on workers who undertake international travel for their professional duties. If you are an individual receiving income for work performed abroad, the calculation of the exempt portion of your income will not be limited solely to the days of effective activity in the destination country.

The inclusion of travel days allows for a broader application of the exemption, by recognizing that travel is an intrinsic part of providing services abroad. This especially affects those professionals who must travel on non-working days to fulfill their duties in other countries.

What you should do

In light of this situation, it is necessary for taxpayers operating under this regime to ensure that their travel and displacement documentation is accurate. It is essential to have accreditation of the dates of departure and entry into the country to correctly justify the calculation of travel days within the exempt base. Since the application of the regulations depends on the particular circumstances of each trip, it is recommended to assess each case individually to ensure compliance with the Personal Income Tax Law (Law 35/2006) and its Regulations.