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V1339-26 2 June 2026 · SG de Fiscalidad Internacional Criterion in force
IRPF · teletrabajo

Income from remote work in Spain is taxed in Spain; Portuguese employer not required to withhold if no presence in Spain

A Spanish resident employee asks about their Portuguese employer's tax obligations due to remote work. The DGT clarifies that the employee is taxed in Spain on their worldwide income and that the Portuguese employer is not obliged to withhold IRPF if it does not have a permanent establishment in Spain.

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