Doctrine by topic · DGT Observatory

Transnational Displacement: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 8 rulings · 2015–2024

Current position

The exemption under article 7.p) LIRPF (Personal Income Tax Law) applies to remuneration earned for work performed for a non-resident entity or permanent establishment abroad. It includes specific remuneration and the proportional part of non-specific remuneration according to the number of displacement days. The concept of displacement days includes arrival and departure days, as well as the calendar days of the period ordered by the employer.

The DGT's position remains stable regarding the substantive requirements of the exemption. The evolution focuses on the precision of the temporal calculation, moving from a proportional distribution of days to the explicit inclusion of arrival days, departure days, and the calendar days of the displacement.

Turning points

  1. V0111-22

    Introduces the consideration of the calendar days of the displacement, including weekends and holidays, and the arrival and departure days according to the jurisprudence of the Supreme Court.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0491-24 4 Apr 2024

Travel days counted for foreign work exemption under LIRPF

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajodesplazamiento transnacionalreparto proporcionaltrabajos en el extranjero LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.1
Affects CompanyExpat · Non-residentIndividual
V3241-23 13 Dec 2023

One-way and return travel days count for foreign work income exemption

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjerorendimientos del trabajoretribuciones específicasdesplazamiento transnacionalreparto proporcional LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.1
Affects CompanyExpat · Non-residentIndividual
V2049-23 13 Jul 2023

Foreign earnings may be exempt if specific conditions met

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroentidad no residenteretribuciones específicasrégimen de excesosdietas y gastos de viaje LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.1
Affects CompanyExpat · Non-residentIndividual
V0111-22 24 Jan 2022

Days of absence abroad counted as natural days including weekends and travel days

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjerorendimientos del trabajodías naturalesdesplazamiento transnacionalretribuciones específicas LIRPF — Ley 35/2006 del IRPF art. 7.pReglamento del Impuesto sobre la Renta de las Personas Físicas
Affects CompanyExpat · Non-residentIndividual
V1362-18 24 May 2018

Annual exemption cap of 60,100 euros not prorated

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajoretribuciones específicasretribuciones no específicasreparto proporcional LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.2
Affects CompanyExpat · Non-residentIndividual
V3371-16 18 Jul 2016

Foreign relocation compensation may be exempt from IRPF under LIRPF art. 7.p

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención por trabajos en el extranjeroretribuciones específicasdesplazamiento transnacionalentidad no residente LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual

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