Doctrine by topic · DGT Observatory

Employment Income: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 46 rulings · 2014–2026

Current position

Employment income is generally taxed in the worker's State of residence. However, if the employment is physically exercised in another State, said State has taxing authority over the income derived from that activity. In cases of teleworking, taxation is governed by the physical location where the employee provides the service.

The DGT's position remains constant in the application of double taxation treaties. The evolution shows a recurring focus on the worker's physical location as the determining factor for taxing authority. No doctrinal changes are observed, but rather a systematic application of the source rule versus residence.

Analysis based on 44 of 46 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V5112-26 3 Jul 2026

No retention obligation in Spain for Saudi workers serving in Spain

SG de Fiscalidad Internacional
rentas del trabajoobligación de retenerconvenio para evitar la doble imposiciónempleador formalestablecimiento permanente LGT — Ley 58/2003 General Tributaria art. 35LGT — Ley 58/2003 General Tributaria art. 88
Affects CompanyExpat · Non-residentIndividual
V0455-26 27 Feb 2026

Model 296 to be used for annual declarations of special regime workers

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónretencionesrentas del trabajomodelo 296residencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V2630-22 27 Dec 2022

Brazilian remote workers' income taxed in Spain if Spanish national

SG de Fiscalidad Internacional
residencia fiscalrentas del trabajoconvenio de doble imposicióntrabajo telemáticonacionalidad LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 9.1
Affects CompanyExpat · Non-residentIndividual
V2614-22 23 Dec 2022

Income of a Spanish remote worker for a Swiss company is taxable in Spain

SG de Fiscalidad Internacional
teletrabajoresidencia fiscalconvenio de doble imposiciónrentas del trabajoestablecimiento permanente Convenio entre España y Suiza para evitar la doble imposiciónLIRPF — Ley 35/2006 del IRPF art. 99.2
Affects CompanyExpat · Non-residentIndividual
V0554-22 18 Mar 2022

Dismissance payment for workers under special displacement regime is taxable

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosindemnización por despidorentas del trabajoretenciónimpuesto sobre la renta de no residentes LIRPF — Ley 35/2006 del IRPF art. 7.eLIRPF — Ley 35/2006 del IRPF art. 93
Affects CompanyExpat · Non-residentIndividual

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