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V1162-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Remote work from Spain is taxable in Spain; foreign social security contributions are deductible

A Spanish resident working for a UK company asks how to tax her income from UK-based physical work and remote work from Spain. The DGT clarifies that remote work from Spain is taxable only in Spain and that UK social security contributions are deductible.

In 6 key points

How it affects those involved

Spanish residents working remotely from Spain are subject to Spanish tax only; UK social security payments are deductible from taxable income.

Lifecycle

2022-05-26PublishedPublished 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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