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V1295-26 27 May 2026 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Salaries of a Spanish remote worker for an Irish company are only taxed in Spain

A Spanish resident worker asks how her salary from working remotely for an Irish company is taxed. The DGT states that since the work is physically carried out in Spain, the income is only subject to taxation in Spain.

The question raised

Question raised

The DGT's ruling

According to the Convention between Spain and Ireland, the salaries of a resident of a State are taxable only in that State, unless the employment is exercised in the other State. Since the work is performed entirely physically in Spain, the remuneration may only be subject to taxation in Spanish territory. The place where the work is exercised is where the employee is physically present while performing the activities.

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