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V0597-20 ·16 March 2020 ·consulta-vinculante Medium impact
Tax

Fiscal residence in Spain for remote UK work triggers worldwide income taxation

A UK resident moving to Spain to remotely work for their UK company is subject to Spanish taxation on worldwide income if Spanish fiscal residence criteria are met, with employment income only taxable in Spain.

In 6 key points

Lifecycle

2020-03-16PublishedPublished 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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