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V2883-23 ·26 October 2023 ·consulta-vinculante Medium impact
Tax

Salaries of a remote worker resident in Spain are taxable in Spain unless work is also carried out in the UK

A worker resident in Spain asks whether her UK employer has tax or withholding obligations due to remote work. The DGT states that the query about the employer is inadmissible, but clarifies that the worker will be taxed in Spain on her worldwide income and examines when the UK company should withhold income tax.

In 6 key points

Lifecycle

2023-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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