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V2790-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

Remote earnings from Italy are taxed in Italy unless physical work is carried out in Spain

A worker resident in Italy working remotely for a Spanish company asks about his tax situation. The DGT responds that income from remote work in Italy is taxed in Italy, while only physical activities carried out in Spain may be taxable in Spain under the IRNR.

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2023-10-16PublishedPublished 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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