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V2416-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Determination of tax residence and taxation of employment income following relocation to the United Kingdom

The DGT states that if the worker is a UK tax resident, income is not considered earned in Spain and no retention is required.

In 6 key points

How it affects those involved

Workers relocating to the UK for remote work are exempt from Spanish tax retention on their earnings.

Lifecycle

2025-12-10PublishedPublished 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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