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V2614-22 ·23 December 2022 ·consulta-vinculante Medium impact
Tax

Income of a Spanish remote worker for a Swiss company is taxable in Spain

A Spanish resident working fully remotely for a Swiss company seeks advice on taxation. The DGT states that since the employment is physically carried out in Spain, the income is subject to taxation in Spain under the Spanish-Swiss Double Taxation Agreement.

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2022-12-23PublishedPublished 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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