Remote Work Law in Spain (Ley 10/2021)

Background: Why Spain Passed Ley 10/2021

The COVID-19 pandemic pushed millions of Spanish workers into remote work almost overnight in March 2020, under the emergency legislation of Royal Decree-Law 8/2020. That emergency framework was explicitly temporary and not designed as a sustainable regulatory basis. When the pandemic demonstrated that remote work was viable at scale, the government committed to a permanent, rights-based framework.

Ley 10/2021, de 9 de julio, de trabajo a distancia entered into force on 13 October 2021. It replaced the emergency rules and established Spain as one of the more comprehensive regulatory environments for remote work in Europe, alongside Germany and the Netherlands.

Scope: When Does the Law Apply?

The law applies when a worker performs 30% or more of their working time remotely over a 3-month reference period. Work below this threshold is not regulated by Ley 10/2021 and may be governed by ad hoc arrangements or collective agreement.

The law covers:

• Standard employees on permanent or temporary contracts
• Both fully remote and hybrid arrangements (where the 30% threshold is met)

It does not cover:

• Workers at customers’ premises (genuine itinerant work)
• Self-employed workers (autónomos)
• Cross-border telework (where EU and international rules on Social Security and tax apply separately)

The Written Remote Work Agreement (Acuerdo de Trabajo a Distancia)

The cornerstone of Ley 10/2021 is the mandatory written agreement. This must be formalised before the remote arrangement begins (or, for arrangements already in place, within 3 months of the law entering into force for existing workers).

Mandatory Content of the Agreement

The agreement must include:

1. Inventory of equipment and tools (inventario de medios) provided by the company
2. Expense reimbursement rules — the company must cover or compensate direct and indirect costs arising from remote work (energy, internet connectivity, supplies). The specific mechanism must be stated.
3. Working hours and availability schedule — the start and end of working time, core presence hours for hybrid arrangements, communication response windows
4. Work location (remote side) — the specific address from which the worker will operate remotely. Any change requires updating the agreement.
5. Notice period for reversing the remote arrangement (both by employer and worker)
6. Digital disconnection protocols — specific times at which the worker is not expected to be reachable
7. Duration — whether the arrangement is permanent or temporary, with clear review dates
8. Applicable collective agreement provisions on remote work
9. Privacy policy regarding employer monitoring of the worker’s activity and devices

Registration with SEPE

The remote work agreement must be registered with SEPE (the public employment service) through the CONTRAT@ system within 10 days of signature — the same registration system used for employment contracts.

Employee Rights Under Ley 10/2021

Right to Voluntariness and Reversibility

Remote work is voluntary for both parties. The employer cannot impose remote work without the worker’s agreement, and conversely, the worker cannot demand remote work as a right (absent a specific collective agreement provision granting this). Either party may revert to on-site work with the notice period agreed in the remote work agreement.

Right to Equivalent Treatment

Remote workers must receive the same:

• Salary and supplements as equivalent on-site colleagues
• Career development and promotion opportunities
• Access to training
• Union representation rights

Remote work status cannot be used to justify differential treatment in any working condition.

Right to Disconnect (Derecho a la Desconexión Digital)

Workers have the right to digital disconnection outside their established working hours. The employer must:

• Define specific disconnection hours in the remote work agreement
• Train managers and employees on the right to disconnect
• Refrain from contacting workers during disconnection periods except for genuine emergencies
• Establish internal policies on the use of communication technologies (política interna de uso de medios tecnológicos)

Violation of the right to disconnect can give rise to claims for overtime pay and, in serious or systematic cases, harassment claims.

Right to Work-Life Balance Protections

Remote work cannot reduce or limit any right to work-life balance (conciliación) — flexible working arrangements for childcare, caring responsibilities, or medical needs that apply equally to on-site workers.

Employer Obligations

Expense Reimbursement

One of the most debated aspects of the law. The employer must provide and maintain all equipment and tools necessary for remote work. Where the worker uses their own equipment, a compensation mechanism must be agreed. Typical models include:

• Lump-sum monthly allowance (the most common approach): a flat monthly payment covering internet, electricity, and supplies. Amounts commonly range from EUR 30–80/month depending on the company and sector.
• Direct provision of equipment: the company provides laptop, monitor, keyboard, chair, and other items as needed.
• Reimbursement on invoice: the worker claims actual additional costs.

Tax treatment: Expense reimbursements for genuine remote work costs are not subject to IRPF if properly documented and within AEAT-accepted limits. Lump-sum payments may be treated as salary if they lack proper justification.

Occupational Health and Safety (PRL)

The employer’s PRL obligations extend to the remote workplace. The employer must:

• Conduct a risk assessment (evaluación de riesgos) covering the remote workspace
• Provide ergonomic guidance and recommend minimum workspace standards
• Ensure remote workers have access to occupational health surveillance services
• Record work accidents occurring in the remote location

In practice, the risk assessment for home offices is typically done via a self-assessment questionnaire completed by the worker, validated by the occupational risk prevention service.

Anti-Discrimination Monitoring

The equality plan (where mandatory) and anti-discrimination monitoring must explicitly address remote work arrangements — the law recognises that remote work can both support and undermine gender equality depending on how it is structured.

Cross-Border Remote Work Considerations

For workers performing remote work from outside Spain (a Spanish resident working remotely for a UK, French, or other foreign employer, or a non-Spanish resident working remotely from abroad for a Spanish company), the following additional frameworks apply:

• Social Security: EU Regulation 883/2004 and bilateral agreements determine which country’s system applies. Working from Spain for a foreign employer may trigger Spanish Social Security if the 25% threshold is met. A1 certificates may be required.
• Tax: Spain’s IRPF applies to Spanish tax residents on worldwide income. Non-residents working from Spain may create a permanent establishment risk for the foreign employer.
• Immigration: Remote workers from non-EU countries working in Spain require appropriate work authorisation (or a digital nomad visa under Ley de Startups).

Frequently Asked Questions

Does the employer have to allow remote work if the worker asks? Generally no, unless the collective agreement grants a right to remote work or a court finds that the employer’s refusal in specific circumstances is discriminatory (e.g., if on-site work is not strictly necessary and refusal affects a worker with a disability or caring responsibility). The 2021 law establishes a framework of voluntariness for both parties.

Can the remote work location be outside Spain? Yes, in principle, but significant complexity arises around Social Security contributions, tax residence, labour law applicable to the contract, and immigration rules. Each cross-border case requires analysis under the laws of both countries involved.

What are the penalties for non-compliance with Ley 10/2021? Failure to formalise the written agreement, failure to register it with SEPE, or failure to reimburse remote work expenses are labour infractions. Penalties range from EUR 300 to EUR 6,250 per infraction under the LISOS (Labour Infraction and Sanction Law).

Do collective agreements override the statutory requirements? Collective agreements may improve upon the statutory minimum (e.g., granting a right to request remote work after a certain period of employment, setting higher expense allowances). They cannot reduce below the statutory floor. Many sector agreements are now being updated to incorporate remote work chapters.

Does the 30% threshold apply to each worker individually? Yes. The 30% calculation is per worker over the 3-month reference period. A worker who is remote 1 day per week (20% of working time) is below the threshold and the law’s written agreement requirement does not apply — though good practice suggests documenting any remote arrangement regardless.