Skip to content
V3326-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

Tax residency and income taxation for remote work depend on place of residence and place of employment

A Spanish employee working remotely from the Netherlands for a Spanish company asks about her tax residency and income taxation. The DGT explains that tax residency is determined by presence or place of activity, and that remote work abroad means income is taxed in the country of residence.

In 6 key points

Lifecycle

2023-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact