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V1325-25 ·15 July 2025 ·consulta-vinculante Low impact
Tax

Earnings from remote work in Spain for a Portuguese company are taxed in Spain

A Spanish resident working remotely for a Portuguese company asks how her income should be taxed, whether she can benefit from the exemption for foreign work, and whether she can deduct Portuguese withholdings. The DGT states that remote work carried out in Spain is taxed only in Spain, while days spent physically in Portugal are taxed in both countries, allowing for double taxation relief.

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2025-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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