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V0564-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Income from teleworking for a Chilean company is taxed in Spain on a worldwide income basis

A Spanish resident working remotely for a Chilean company must pay Spanish tax on their worldwide income and make quarterly instalments.

In 6 key points

How it affects those involved

The taxpayer must declare and pay tax on global income in Spain, with quarterly instalments, due to the establishment of a permanent presence.

Lifecycle

2025-03-31PublishedPublished 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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