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A UK resident moving to Spain to remotely work for their UK company is subject to Spanish taxation on worldwide income if Spanish fiscal residence criteria are met, with employment income only taxable in Spain.
Cuestión planteada Tributación de las retribuciones satisfechas por la entidad británica.
Si la persona establece su residencia fiscal en España por permanecer más de 183 días o por tener su base de actividades en el país, tributará por su renta mundial. Según el Convenio Hispano-Británico, al realizarse el trabajo mediante teletrabajo en España, las remuneraciones solo pueden someterse a imposición en España. La empresa británica no tiene obligación de practicar retenciones salvo que opere en España mediante establecimiento permanente.
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