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V0194-21 8 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Remote work carried out in Spain is taxed in Spain regardless of the payer's residence

A consultant working remotely for a UK company from Spain asks where taxation applies. The DGT states that the tax location depends on the taxpayer's fiscal residence and that remote work is considered carried out where the employee is physically present.

The question raised

Cuestión planteada Dónde debe tributar. En caso de tributar en España, forma de eliminar la doble imposición.

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