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V0194-21 ·8 February 2021 ·consulta-vinculante Medium impact
Tax

Remote work carried out in Spain is taxed in Spain regardless of the payer's residence

A consultant working remotely for a UK company from Spain asks where taxation applies. The DGT states that the tax location depends on the taxpayer's fiscal residence and that remote work is considered carried out where the employee is physically present.

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2021-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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