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V1162-22 26 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · teletrabajo

Remote work from Spain is taxable in Spain; foreign social security contributions are deductible

A Spanish resident working for a UK company asks how to tax her income from UK-based physical work and remote work from Spain. The DGT clarifies that remote work from Spain is taxable only in Spain and that UK social security contributions are deductible.

The question raised

Cuestión planteada De cara a realizar la declaración del IRPF 2021, desea conocer:

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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