Practical Guide · Employment Law
Remote Work Guide 2026
Everything you need to know about the legal obligations of remote work: from the individual agreement to cross-border teleworking. Updated with recent case law and the latest 2026 developments.
Guide contents
- 1. Legal framework: Law 10/2021 on remote work
- 2. When does remote work apply? The 30% threshold
- 3. The mandatory individual agreement
- 4. Expense reimbursement: equipment and internet
- 5. Right to digital disconnection
- 6. Working time recording and timekeeping
- 7. Health and safety in the home workplace
- 8. Cross-border remote work: tax and social security
- 9. 2026 updates: case law and reform proposals
Legal framework: Law 10/2021 on remote work
Law 10/2021, of 9 July, on remote work, is the legal framework governing teleworking in Spain. It repealed Article 13 of the Workers' Statute and established a specific and comprehensive regime for regular remote work, applicable to all private-sector companies and employees.
The law is built on four fundamental principles: voluntariness (neither employer nor employee can unilaterally impose remote work), reversibility (either party may return to on-site work on the agreed terms), equal treatment (remote workers have the same rights as on-site workers) and expense reimbursement.
Scope of application
- Regular remote work: more than 30% of working time over a 3-month reference period
- Applies to new contracts and modifications of existing contracts
- Does not apply to public employees (they have their own regulations)
- Arrangements below the 30% threshold may be regulated by collective agreement or company-level agreement
When does remote work apply? The 30% threshold
Law 10/2021 only applies when remote work exceeds 30% of working time over a 3-month reference period. For a 40-hour working week, this is equivalent to working remotely for more than 12 hours per week.
Law 10/2021 applies
- Employee 3 days remote / 2 days on-site
- 100% remote employee
- >30% of quarterly hours worked remotely
Does not apply directly
- 1 remote day per week (<30%)
- Occasional or one-off remote work
- Mobile working (sales reps, field technicians)
Note: even if the 30% threshold is not met, sectoral collective agreements may regulate occasional remote work and impose additional requirements. It is worth reviewing the applicable collective agreement and considering a company-level agreement for greater legal certainty.
The mandatory individual agreement
Regular remote work must be formalised in writing through a remote work agreement signed by the employer and employee before the remote activity begins. Its absence constitutes a serious infringement (up to €7,500 per affected employee).
The agreement must contain at least the following elements:
Equipment inventory
Devices, tools and consumables provided by the company
Expense reimbursement
Mechanism for compensating costs arising from remote work
Working hours
Time distribution and availability rules
Place of work
Home address or other approved locations from which work is performed
Duration
Whether indefinite or for a fixed term
Reversibility
Conditions and notice periods for returning to on-site work
Response time
Maximum timeframes for responding to communications
Data protection instructions
Confidentiality and information security obligations
Training and technical support
Technical and training support measures
Employment rights
Exercise of work-life balance rights and workers' representation
A copy of the agreement must be sent to the employees' legal representatives (works council or staff delegates) within 10 days of signing.
Expense reimbursement: equipment and internet
Law 10/2021 establishes that remote workers have the right to be provided with and have maintained all means, equipment and tools necessary for their work, and to have the costs arising from remote work reimbursed (utilities, internet, etc.).
Employer obligations
- Provide, install and maintain the necessary equipment (computer, peripherals, ergonomic chair)
- Reimburse internet and electricity costs proportional to work-related use
- Ensure adequate technical support
Tax treatment
- Provision of work equipment (computer) is not a benefit in kind if used exclusively for professional purposes
- Expense reimbursements (internet, electricity) are also non-taxable if justified and proportionate
- Collective agreements may establish fixed reimbursement amounts
An employer's refusal to reimburse costs or provide the necessary equipment may be considered a serious breach of contract. The Labour Inspectorate (ITSS) has increased its enforcement activity in this area since 2023.
Right to digital disconnection
Article 88 of the LOPDGDD (Organic Law on Data Protection and Digital Rights Guarantees) and Article 18 of Law 10/2021 recognise the right of remote workers to digital disconnection outside working hours, ensuring respect for rest time, leave, holidays and work-life balance.
The company is required to draw up an internal digital disconnection policy that defines the modalities for exercising the right, training and awareness actions, and the consequences of non-compliance. This policy must be agreed with the workers' representatives.
Best practices
- •Set clear schedules in the remote work agreement, including availability and non-availability windows
- •Establish that emails and messages sent outside working hours do not require an immediate response
- •Disable notifications from company tools outside working hours
- •Raise awareness among line managers about the pressure of constant availability
- •Document the disconnection policy and review it annually
Working time recording and timekeeping
Article 34(9) of the Workers' Statute (as amended by Royal Decree-Law 8/2019) requires all companies to maintain a daily record of working hours for all employees, including remote workers. The record must include the exact start and end time of each working day.
Failure to maintain working time records constitutes a serious infringement with fines of up to €7,500 per employee. The Labour Inspectorate carries out specific inspections on compliance with this obligation.
Record requirements
- Daily, with start and end times
- Minimum retention of 4 years
- Accessible to the Labour Inspectorate and workers' representatives
- Employee must be able to consult their own record
Valid systems
- Dedicated time-tracking app or software
- Excel spreadsheet with digital signature
- Integrated HR tools (Factorial, Personio, etc.)
- Timestamped email alone is not sufficient
The proposed reduction to a 37.5-hour working week (labour reform under discussion in 2026) reinforces the importance of timekeeping records to demonstrate compliance with working time limits for remote workers.
Health and safety in the home workplace
Law 31/1995 on Occupational Risk Prevention applies in full to remote work. The company is responsible for ensuring the health and safety of remote workers, even when they work from home.
The practical challenge is clear: the company cannot freely access the employee's home without their consent. The legal solution is a specific risk assessment, carried out by means of a self-assessment checklist completed by the employee, with the support of the prevention service.
Most common risks in remote work
Ergonomic
Inadequate chair, poor screen height, incorrect posture
Psychosocial
Isolation, technostress, difficulty disconnecting
Visual
Eye strain from screens, insufficient lighting
Musculoskeletal
Neck, lower back and wrist pain
Electrical
Non-certified electrical installation, overloaded sockets
Fire
Fire risk in the designated home workspace
The company must provide training and information on risk prevention in the remote workplace, and accidents occurring during working hours at the employee's home are treated as occupational accidents.
Cross-border remote work: tax and social security
Cross-border remote work — working from a country different from that of the employing company — raises legal complexities in three areas: applicable employment law, social security and taxation. It is one of the most frequently consulted topics and carries the highest risk of inadvertent non-compliance.
Social security: EU Framework Agreement
Since July 2023, the Framework Agreement on cross-border teleworking signed by several EU countries (including Spain) allows employees who telework from another EU country to remain in the social security system of the employing country's state, provided that teleworking in the country of residence is less than 50% of total working time. An A1 certificate is required.
Taxation: risk of tax residence
If the employee spends more than 183 days in another country, they may become tax resident there, with the obligation to pay tax on their worldwide income. Double taxation treaties can mitigate double taxation but do not eliminate formal obligations. For the employer, there is a risk of creating a permanent establishment in the country where the employee works remotely.
Applicable employment law
The Rome I Regulation establishes that, as a general rule, the law of the country where the employee habitually carries out their work applies. If they regularly telework from another country, they may claim the right to the employment law of that country (holiday entitlement, dismissal rules, etc.), with potentially costly implications for the employer.
At BMC we advise companies and employees on all aspects of cross-border remote work. Advance planning avoids contingencies that can span several years of unpaid contributions and withholdings.
2026 updates: case law and reform proposals
Recent case law
- Supreme Court (Social Chamber): Remote work costs must be reimbursed even where the employee requested the arrangement, if the company benefits from it. Voluntariness does not exempt the employer from the reimbursement obligation.
- National Court (Audiencia Nacional): A generic remote work agreement that does not specify the costs to be reimbursed does not meet the legal requirement. Reimbursable items must be listed or a fixed amount established.
- Madrid High Court (TSJ Madrid): An accident suffered when getting up to retrieve documents from a home printer during working hours constitutes an occupational accident, even if the printer was not supplied by the company.
Reform proposals under discussion
- 37.5-hour working week: the proposed reduction of the maximum working week to 37.5 hours will strengthen the impact of timekeeping records for remote workers and expand disconnection rights.
- Revision of the EU Framework Agreement: discussions are ongoing about extending the 50% threshold for certain groups and clarifying the treatment of digital nomad arrangements in third countries.
- AI and monitoring of remote workers: the AI Act and the LOPDGDD limit the use of employee activity monitoring tools. New guidelines from the Spanish Data Protection Agency (AEPD) are expected in 2026.
- Right to request remote work: a proposal to expressly recognise the right of certain groups (carers, persons with disabilities) to request a remote work arrangement on a preferential basis.
The remote work landscape continues to evolve rapidly. We recommend reviewing remote work agreements at least once a year and whenever there is a regulatory change or a significant shift in the organisation of work.
Legal advice on remote work
We draft remote work agreements compliant with Law 10/2021, advise on cross-border teleworking and audit your company's compliance obligations.