{"id":10788,"date":"2021-05-11T15:08:07","date_gmt":"2021-05-11T15:08:07","guid":{"rendered":"http:\/\/www.ambitassessor.com\/blog\/?p=10788"},"modified":"2021-05-11T15:08:07","modified_gmt":"2021-05-11T15:08:07","slug":"taxation-of-teleworking-for-non-resident-companies-in-spain","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/taxation-of-teleworking-for-non-resident-companies-in-spain\/","title":{"rendered":"Taxation of teleworking for non-resident companies in Spain"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10789\" src=\"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2021\/05\/20210511Taxation-of-teleworking-for-non-resident-companies-in-Spain-300x200.jpg\" alt=\"\" width=\"1379\" height=\"919\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/05\/20210511Taxation-of-teleworking-for-non-resident-companies-in-Spain-300x200.jpg 300w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/05\/20210511Taxation-of-teleworking-for-non-resident-companies-in-Spain-768x512.jpg 768w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/05\/20210511Taxation-of-teleworking-for-non-resident-companies-in-Spain-1024x683.jpg 1024w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/05\/20210511Taxation-of-teleworking-for-non-resident-companies-in-Spain.jpg 1920w\" sizes=\"auto, (max-width: 1379px) 100vw, 1379px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>Find out the criteria of the Spanish Directorate General for Taxation.<\/h2>\n<p>&nbsp;<\/p>\n<p>Our office often receives queries regarding the taxation of salaries obtained by teleworking from Spain for foreign companies.<\/p>\n<p>A recent Binding Consultation of the Directorate General for Taxation, V0194\/2021, sheds light on this issue and concludes that, for tax purposes, \u00abremote\u00bb work carried out from the employee&#8217;s private home in Spain is considered to be effectively carried out in our country, despite the fact that the results of such work revert to and are used by a foreign company.<\/p>\n<p>&nbsp;<\/p>\n<p>This criterion is set out in paragraph 1 of the Commentary to Article 15 of the OECD Model Convention, which establishes that \u00abremote\u00bb work is carried out, for tax purposes, at the place where the employee is physically present when carrying out the activities for which the income is paid. Similarly, if, as in the case set out in the binding consultation, the employee receives employment income, on the one hand, for work carried out in the country where the company is domiciled and, on the other, for work carried out \u00abremotely\u00bb in Spain, a distinction should be made between the two situations in order to determine which jurisdiction is entitled to tax such income.<\/p>\n<p>&nbsp;<\/p>\n<p>Thus, in relation to the \u00abremote\u00bb work from Spain, we must distinguish whether the taxable person is a tax resident in Spain or abroad:<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211; If the teleworker is considered a tax resident in Spain, his worldwide income will be taxed in our territory, so he will have to integrate, in his Income Tax Return, the salaries resulting from his work for the foreign company.<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211; If, on the other hand, is considered a non-resident for tax purposes in Spain, the Non-Resident Income Tax Act states that income from work is subject to tax when it derives, directly or indirectly, from a personal activity carried out in Spanish territory. Thus, the salary received for \u00abremote\u00bb work from Spain would have to be declared for non-resident income tax and, in such a case, would be subject to double taxation.<\/p>\n<p>&nbsp;<\/p>\n<p>It should be noted, however, that over and above domestic tax regulations, Spain has signed <strong>double taxation treaties<\/strong> with many countries, which may exempt the aforementioned taxation if certain conditions are met and which, if not, provide for measures to avoid the mentioned double taxation.<\/p>\n<p>&nbsp;<\/p>\n<p>For this reason, we recommend a study of the specific case, taking into account the particular circumstances involved. Our firm offers International Tax Advice services.<\/p>\n<p>&nbsp;<\/p>\n<p>Let contact us, we will be pleased to help you.<\/p>\n<p>&nbsp;<\/p>\n<div><span class=\"sitemblogcategorytags\">Tags: <a href='\/blog\/tag\/empresas\/' title='empresas Tag' class='empresas'>empresas<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/fiscalidad\/' title='fiscalidad Tag' class='fiscalidad'>fiscalidad<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/internacional\/' title='internacional Tag' class='internacional'>internacional<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/no-residentes\/' title='no residentes Tag' class='no-residentes'>no residentes<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/teletrabajo\/' title='Teletrabajo Tag' class='teletrabajo'>Teletrabajo<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/tributos\/' title='tributos Tag' class='tributos'>tributos<\/a><span class='scoma'>, <\/span> <\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; Find out the criteria of the Spanish Directorate General for Taxation. &nbsp; Our office often receives queries regarding the taxation of salaries obtained by teleworking from Spain for foreign companies. A recent Binding Consultation of the Directorate General for Taxation, V0194\/2021, sheds light on this issue and concludes that, for tax purposes, \u00abremote\u00bb [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[10,99],"tags":[405,153,141,222,51,584],"class_list":["post-10788","post","type-post","status-publish","format-standard","hentry","category-fiscal","category-internacional","tag-empresas","tag-fiscalidad","tag-internacional","tag-no-residentes","tag-teletrabajo","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation of teleworking for non-resident companies in Spain - Ambit Assessor<\/title>\n<meta name=\"description\" content=\"Taxation of teleworking for non-resident companies in Spain. 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