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V3945-15 10 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

The taxation of income from remote work abroad depends on tax residence

An employee moves to live in the United Kingdom while performing remote work for a Spanish company. The DGT explains that their taxation will depend on whether they maintain tax residence in Spain or become a resident in the United Kingdom.

The question raised

Question posed: In which country must they be taxed and the form and/or procedure to be submitted to notify the change to the United Kingdom.

The DGT's ruling

If the person is a tax resident in Spain, they will be taxed on their worldwide income, although the United Kingdom may tax the work performed there unless the requirements of the Convention are met to tax only in Spain. If the person is a tax resident in the United Kingdom, they will not be taxed in Spain on that income as the activity is not carried out in Spanish territory. To communicate the change of tax domicile in Spain, Form 030 must be used.

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

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