Doctrine by topic · DGT Observatory

Teleworking: 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

Settled doctrine High confidence 38 rulings · 2014–2026

Current position

Teleworking is considered to be performed in the place where the employee is physically located. If the worker carries out the activity from Spain, the income is taxed in Spain according to the applicable Double Taxation Convention. To access the special regime of the IRPF (Personal Income Tax) Law, the relocation must be a consequence of an employment relationship provided remotely via telematics means, fulfilling the requirements of prior non-residency.

The DGT's position remains constant in determining that the place where the activity is performed is where the worker is physically present. It has been specified that the teleworker's domicile does not constitute a permanent establishment of the company. Likewise, access to the special regime of article 93 of the LIRPF (Personal Income Tax Law) has been clarified for workers providing services remotely.

Turning points

  1. V3293-20

    Establishes that the domiciles of employees where they telework cannot be considered company establishments as there is no direct availability over the premises.

  2. V1115-25

    Confirms that the special regime of article 93 of the LIRPF is applicable if the relocation is a consequence of an employment relationship provided remotely via computer means.

Analysis based on 34 of 38 rulings with a stated position. Updated 16 September 2026.

Rulings on this topic

24
V1198-26 21 May 2026

Requirements for the Startup Tax Regime in Remote Work or Travel

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónresidencia fiscalteletrabajodesplazamientoestablecimiento permanente LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V0092-26 20 Jan 2026

Lack of home office space does not trigger domicile change requirement

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexención por reinversiónganancia patrimonialcambio de domicilioteletrabajo LIRPF — Ley 35/2006 del IRPF art. 38LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima tercera
Affects CompanyExpat · Non-residentIndividual
V2460-25 11 Dec 2025

Distance workers eligible for special tax regime without international work visa

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónresidencia fiscalteletrabajodesplazamiento a territorio españolrelación laboral LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V0057-24 14 Feb 2024

Special regime under Article 93 of the LIRPF requested via Form 149

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialteletrabajoresidencia fiscalmodelo 149impuesto sobre la renta de no residentes LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V3278-23 21 Dec 2023

UK nationals can opt for special tax regime working remotely from Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscalteletrabajodesplazamientorentas del trabajo LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
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
V2440-22 25 Nov 2022

Fiscal residency determined by domestic law and double taxation treaty

SG de Fiscalidad Internacional
residencia fiscalconvenio de doble imposiciónvivienda permanentecentro de intereses vitalesrentas del trabajo LIRPF — Ley 35/2006 del IRPF art. 9.1LIRPF — Ley 35/2006 del IRPF art. 12
Affects CompanyExpat · Non-residentIndividual
V1265-22 6 Jun 2022

Obligation to declare IRPF when claiming international double taxation relief

SG de Impuestos sobre la Renta de las Personas Físicas
doble imposición internacionalrendimientos del trabajoobligación de declararteletrabajodeducción por doble imposición LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 80
Affects CompanyExpat · Non-residentIndividual

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