diff --git a/src/spdx_tools/spdx/parser/tagvalue/parser.py b/src/spdx_tools/spdx/parser/tagvalue/parser.py
index 50096bda2..e03dd48f5 100644
--- a/src/spdx_tools/spdx/parser/tagvalue/parser.py
+++ b/src/spdx_tools/spdx/parser/tagvalue/parser.py
@@ -426,7 +426,15 @@ def p_pkg_verification_code(self, p):
         value = match.group(verif_code_code_grp)
         excluded_files = None
         if match.group(verif_code_exc_files_grp):
-            excluded_files = match.group(verif_code_exc_files_grp).split(",")
+            # The specification only ever shows one excluded file and does not say how
+            # several are separated. Accept both spellings in use: commas, which this
+            # parser has always split on, and whitespace, which is what our own
+            # tag-value writer emits.
+            excluded_files = [
+                file_name
+                for file_name in re.split(r"[,\s]+", match.group(verif_code_exc_files_grp).strip())
+                if file_name
+            ] or None
         self.current_element["verification_code"] = PackageVerificationCode(value, excluded_files)
 
     @grammar_rule("files_analyzed : PKG_FILES_ANALYZED LINE")
diff --git a/tests/spdx/parser/tagvalue/test_package_parser.py b/tests/spdx/parser/tagvalue/test_package_parser.py
index 470f1e2f7..d8ad678d3 100644
--- a/tests/spdx/parser/tagvalue/test_package_parser.py
+++ b/tests/spdx/parser/tagvalue/test_package_parser.py
@@ -138,3 +138,32 @@ def test_parse_invalid_package(package_str, expected_message):
         parser.parse(package_str)
 
     assert expected_message in err.value.get_messages()[0]
+
+
+@pytest.mark.parametrize(
+    "excludes_str, expected_excluded_files",
+    [
+        # What our own tag-value writer emits.
+        ("./package.spdx ./excluded.txt", ["./package.spdx", "./excluded.txt"]),
+        # What this parser has always split on.
+        ("./package.spdx,./excluded.txt", ["./package.spdx", "./excluded.txt"]),
+        ("./package.spdx, ./excluded.txt", ["./package.spdx", "./excluded.txt"]),
+        ("./package.spdx", ["./package.spdx"]),
+    ],
+)
+def test_parse_package_verification_code_excluded_files(excludes_str, expected_excluded_files):
+    parser = Parser()
+    package_str = "\n".join(
+        [
+            "PackageName: Test",
+            "SPDXID: SPDXRef-Package",
+            "PackageDownloadLocation: http://example.com/test",
+            f"PackageVerificationCode: d6a770ba38583ed4bb4525bd96e50461655d2758 (excludes: {excludes_str})",
+        ]
+    )
+    document = parser.parse("\n".join([DOCUMENT_STR, package_str]))
+
+    assert document is not None
+    verification_code = document.packages[0].verification_code
+    assert verification_code.value == "d6a770ba38583ed4bb4525bd96e50461655d2758"
+    assert verification_code.excluded_files == expected_excluded_files
diff --git a/tests/spdx/writer/tagvalue/test_tagvalue_writer.py b/tests/spdx/writer/tagvalue/test_tagvalue_writer.py
index 487ee0dca..bba872dd8 100644
--- a/tests/spdx/writer/tagvalue/test_tagvalue_writer.py
+++ b/tests/spdx/writer/tagvalue/test_tagvalue_writer.py
@@ -23,7 +23,12 @@
 )
 from spdx_tools.spdx.parser.tagvalue import tagvalue_parser
 from spdx_tools.spdx.writer.tagvalue.tagvalue_writer import write_document, write_document_to_file
-from tests.spdx.fixtures import checksum_fixture, document_fixture
+from tests.spdx.fixtures import (
+    checksum_fixture,
+    document_fixture,
+    package_fixture,
+    package_verification_code_fixture,
+)
 
 
 @pytest.fixture
@@ -43,6 +48,23 @@ def test_write_tag_value(temporary_file_path: str):
     assert parsed_document == document
 
 
+def test_write_tag_value_with_several_excluded_files(temporary_file_path: str):
+    """The writer joins the excluded files with a space, so the parser has to read
+    them back the same way. With one excluded file, which is all the specification
+    shows and all the fixture has, the two agree by accident."""
+    excluded_files = ["./package.spdx", "./excluded.txt", "./third.bin"]
+    document = document_fixture(
+        packages=[package_fixture(verification_code=package_verification_code_fixture(excluded_files=excluded_files))]
+    )
+
+    write_document_to_file(document, temporary_file_path, False)
+
+    parsed_document = tagvalue_parser.parse_from_file(temporary_file_path)
+
+    assert parsed_document.packages[0].verification_code.excluded_files == excluded_files
+    assert parsed_document == document
+
+
 def test_correct_order_of_elements():
     packages = [
         Package(name="Test Package A", spdx_id="SPDXRef-Package-A", download_location=""),