Remote work is a legal arrangement — not an informal practice

Ley 10/2021 — The Legal Framework for Remote Work in Spain

Ley 10/2021, of 9 July, on remote work governs all arrangements where an employee performs at least 30% of their working day remotely over a three-month reference period. Below that threshold, the arrangement is informal and Ley 10/2021 does not apply — but Health and Safety obligations and any applicable collective agreement provisions continue to apply regardless.

Key principles of the Act:

• Telework is voluntary and reversible for both parties
• Remote workers have the same rights as on-site colleagues — no discrimination in pay, promotion, training, or career development
• The costs and expenses arising from remote work are borne by the employer — not the employee

The Written Agreement — 13 Mandatory Points

Art. 7 of Ley 10/2021 requires a written telework agreement — separate from or incorporated into the employment contract — signed before the remote arrangement begins, and covering:

1. Inventory of company-provided equipment and tools
2. Compensation for expenses (connectivity, electricity)
3. Working hours and employee availability schedule
4. On-site vs. remote work percentage and distribution
5. Designated workplace chosen by the employee
6. Notice periods for both parties to exercise reversibility
7. IT and technical support contact details and procedures
8. Right to digital disconnection
9. Data-protection and privacy conditions
10. Health and safety risk assessment for the home workplace
11. Duration of the agreement
12. Applicable collective agreement
13. Any other agreed working conditions

Agreements missing any of these points are technically non-compliant and expose the employer to LISOS fines.

SEPE Registration

Signed telework agreements must be registered with SEPE within 10 working days of signature. The registration is made through the Contrat@ electronic platform. Any material modification to the agreement requires a new registration. We manage the full registration workflow and maintain a compliance calendar for your fleet of telework agreements.

Expense Compensation

Employees working from home incur additional electricity and connectivity costs. The Act requires the employer to compensate these expenses — the amount is determined by collective agreement or, failing that, by individual negotiation. We design proportionate compensation models and obtain the applicable tax treatment (many components are exempt from income tax subject to documentation requirements).

Digital Disconnection

Art. 88 of Organic Law 3/2018 (the Spanish Digital Rights Act) guarantees employees the right to digital disconnection outside working hours. Employers must adopt an internal digital disconnection policy, negotiated with employee representatives, specifying:

• The channels and hours during which the employee is expected to be available
• The protocols for genuine operational emergencies
• Training for managers on respecting disconnection rights

A missing or unenforced policy constitutes a labour infringement and frequently underpins claims for breach of the right to rest and leave.

Cross-Border Remote Work — RD 18/2025

RD 18/2025 implements the Council of Europe’s multilateral framework agreement on cross-border telework. Where an employee works from another EU Member State for up to 49.9% of their working time, the employer can apply for an exception keeping the employee under Spanish social-security law — provided both states have signed the framework agreement. Without the exception, EU Regulation 883/2004 would require the employee to contribute in their country of residence if they work more than 25% there, creating a dual-jurisdiction burden.

We coordinate the TGSS (Tesorería General de la Seguridad Social — Social Security General Treasury) exception application and advise on the interplay with corporate tax (permanent-establishment risk) and personal income tax obligations in the employee’s country of residence.

This service is part of our employment and labour law practice.