Taxation of Cross-Border Remote Work in Spain

This article analyses the tax implications of cross-border remote working in Spain, for both the person working remotely from Spain and their non-resident employer. It highlights the tax incentives that posted workers may apply, in particular under the recently approved Start-Up Law, and the potential taxation and withholding obligations of employers. The risks of double taxation and overlapping tax obligations caused by the lack of international regulation of the taxation of remote work are also assessed.