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V1952-16 ·6 May 2016 ·consulta-vinculante Medium impact
Tax

Non-resident workers are not taxed on remote earnings in Spain

A consultant who moves to Portugal but continues working for Spain remotely asks which tax regime applies. The DGT determines that if the worker is not a tax resident in Spain, their remote earnings are not subject to Spanish taxation as the activity does not take place on Spanish soil.

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2016-05-06PublishedPublished 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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