Guide · checked 18 October 2026

Working remotely from Spain for a UK employer

If you live in Spain and work remotely for an employer in the UK, three separate questions arise: where you are tax-resident, which country may tax your pay, and which country's social security applies. Here is what the official texts say about each, and where they stop.

This guide reports what the official texts say for an employee who lives in Spain and does the job remotely for an employer in the United Kingdom. It does not tell you the answer for your own situation or what you owe. Contractors and the self-employed are out of scope, and so are umbrella companies and employers of record. It does not cover UK tax residence, PAYE or Gibraltar. Quotes are in the language of the source (Spanish for BOE texts, English for the EU-UK agreement and GOV.UK), with the article or page section and a link. The sentences that follow a quote are our own summary of it, not a translation to rely on. This guide covers the TCA Protocol. HMRC's quoted text refers to the Withdrawal Agreement; who is in its scope is not covered here.

At a glance

Three different 183-day rules

The number 183 appears in three unrelated rules. They count different things over different periods.

Each rule answers a different question and counts days over a different period. We do not combine them, and we draw no conclusion from any of them for you.

A day count under 183 in Spain does not by itself settle Spanish tax residence: art. 9.1.b) (centre of economic interests) is a separate circumstance, and art. 9.1 also sets a family presumption.

Spanish tax residence

The personal income tax law (Ley 35/2006, art. 9) says when a taxpayer is habitually resident in Spain. It opens by saying that any one of the circumstances it lists is enough:

“1. Se entenderá que el contribuyente tiene su residencia habitual en territorio español cuando se dé cualquiera de las siguientes circunstancias:” (Ley 35/2006 (LIRPF), art. 9.1)

The first circumstance is about days. The paragraph has three sentences, quoted in full:

“a) Que permanezca más de 183 días, durante el año natural, en territorio español. Para determinar este período de permanencia en territorio español se computarán las ausencias esporádicas, salvo que el contribuyente acredite su residencia fiscal en otro país. En el supuesto de países o territorios considerados como paraíso fiscal, la Administración tributaria podrá exigir que se pruebe la permanencia en éste durante 183 días en el año natural.” (Ley 35/2006 (LIRPF), art. 9.1.a), first paragraph)

In English: the first circumstance is staying in Spain more than 183 days in the calendar year. Sporadic absences (ausencias esporádicas) are counted towards those days unless the taxpayer proves tax residence in another country. Art. 9 does not define sporadic, and we did not research how it is read in practice. The last sentence is about countries or territories treated as tax havens, which this guide does not cover. A second paragraph of art. 9.1.a) exists about temporary stays for cultural or humanitarian collaboration agreements; we do not quote it.

The second circumstance is about where your activities or interests are based:

“b) Que radique en España el núcleo principal o la base de sus actividades o intereses económicos, de forma directa o indirecta.” (Ley 35/2006 (LIRPF), art. 9.1.b))

In English: that the main nucleus or base of the taxpayer's activities or economic interests is in Spain, directly or indirectly. The article also contains a presumption about the family:

“Se presumirá, salvo prueba en contrario, que el contribuyente tiene su residencia habitual en territorio español cuando, de acuerdo con los criterios anteriores, resida habitualmente en España el cónyuge no separado legalmente y los hijos menores de edad que dependan de aquél.” (Ley 35/2006 (LIRPF), art. 9.1, last paragraph)

In English: unless proved otherwise (salvo prueba en contrario), the taxpayer is presumed to be habitually resident in Spain when, on the criteria above, the spouse (not legally separated) and the dependent minor children habitually live in Spain. We do not say how any of this applies to you: that is for the Agencia Tributaria or an adviser. BOE consolidated text, last update published 07/10/2026.

See also our guide to the Spanish income tax return.

The UK-Spain tax treaty

The treaty is the Convenio of 14 March 2013 (BOE-A-2014-5171). BOE consolidated text, last update published 21/06/2022; «BOE» núm. 118, 15/05/2014; in force 12/06/2014. The quotes are the Spanish text on the BOE page; we did not fetch an English text.

Which country you are resident of: art. 4.2

The tie-breaker applies when a person is resident of both States under paragraph 1 of the article:

“2. Cuando en virtud de las disposiciones del apartado 1 una persona física sea residente de ambos Estados contratantes, su situación se resolverá de la siguiente manera: a) se la considerará residente exclusivamente del Estado donde tenga una vivienda permanente a su disposición; si tuviera una vivienda permanente a su disposición en ambos Estados, se la considerará residente exclusivamente del Estado con el que mantenga relaciones personales y económicas más estrechas (centro de intereses vitales); b) si no pudiera determinarse el Estado en el que dicha persona tiene el centro de sus intereses vitales, o si no tuviera una vivienda permanente a su disposición en ninguno de los Estados, se la considerará residente exclusivamente del Estado donde viva habitualmente; c) si viviera habitualmente en ambos Estados, o no lo hiciera en ninguno de ellos, se la considerará residente exclusivamente del Estado del que sea nacional; d) si fuera nacional de ambos Estados, o no lo fuera de ninguno de ellos, las autoridades competentes de los Estados contratantes resolverán el caso de común acuerdo.” (UK-Spain treaty of 14 March 2013, art. 4.2 (Artículo 4. Residente))

In English, the tests come in this order:

1. the State where the individual has a permanent home available; if they have one in both, the State with which their personal and economic ties are closer (the centre of vital interests);
2. if that cannot be determined, or they have a permanent home in neither, the State where they habitually live;
3. if they habitually live in both or in neither, the State of which they are a national;
4. if they are a national of both or of neither, the competent authorities settle the case by mutual agreement.

Employment income: art. 14

Article 14.1 is the general rule:

“1. Sin perjuicio de lo dispuesto en los artículos 15, 17 y 18, los sueldos, salarios y otras remuneraciones similares obtenidos por un residente de un Estado contratante por razón de un empleo sólo pueden someterse a imposición en ese Estado a no ser que el empleo se realice en el otro Estado contratante. Si el empleo se realiza de esa forma, las remuneraciones derivadas del mismo pueden someterse a imposición en ese otro Estado.” (UK-Spain treaty of 14 March 2013, art. 14.1 (Artículo 14. Rentas del trabajo))

In English: salaries and similar pay received by a resident of one State for an employment can be taxed only in that State, unless the employment is exercised in the other State; if it is, the pay can be taxed in that other State. The paragraph is subject to arts. 15, 17 and 18 of the treaty, which we do not cover. Article 14.2 is an exception:

“2. No obstante lo dispuesto en el apartado 1, las remuneraciones obtenidas por un residente de un Estado contratante por razón de un empleo ejercido en el otro Estado contratante pueden someterse exclusivamente a imposición en el Estado mencionado en primer lugar si: a) el perceptor permanece en el otro Estado durante un período o períodos cuya duración no exceda en conjunto de 183 días en cualquier período de doce meses que comience o termine en el año fiscal considerado, y b) las remuneraciones se pagan por un empleador que no sea residente del otro Estado, o en su nombre, y c) las remuneraciones no las soporta un establecimiento permanente que el empleador tenga en el otro Estado.” (UK-Spain treaty of 14 March 2013, art. 14.2)

Art. 14.2 concerns "un residente de un Estado contratante" with "un empleo ejercido en el otro Estado contratante". Which State a reader is resident of is the art. 4 question above; this page does not say which category any reader is in.

In English: pay that a resident of one State receives for an employment exercised in the other State can be taxed only in the first State if all three conditions hold: (a) the recipient's stay in the other State does not exceed, in total, 183 days in any twelve-month period that begins or ends in the fiscal year concerned; (b) the pay is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the pay is not borne by a permanent establishment that the employer has in the other State.

Who art. 14.2 is written for. It opens with a resident of one State who works in the other, and which State is the first State depends on residence, which is what art. 4.2 above settles for a person resident of both. We draw no conclusion about how art. 14 applies to any individual, and we do not suggest that a day count in Spain, on its own, decides which country taxes the pay. Its day test is counted over a twelve-month period, not over the calendar year of the Spanish residence test.

Condition (c) refers to a permanent establishment, which art. 5 of the treaty is about. Its heading:

“Artículo 5. Establecimiento permanente.” (UK-Spain treaty of 14 March 2013, heading of art. 5)

We point to art. 5 and no more: this guide does not say whether any employer has such an establishment and does not interpret the article.

Social security after Brexit

The UK-EU Trade and Cooperation Agreement (TCA) has a Protocol on Social Security Coordination. It is the text this section quotes, in English. EUR-Lex, OJ L 149, 30.4.2021: the original 2021 text; the page shows no later consolidation.

The basic rule

“Persons to whom this Protocol applies shall be subject to the legislation of a single State only. Such legislation shall be determined in accordance with this Title.” (TCA, Protocol on Social Security Coordination, art. SSC.10(1))

“Subject to Articles SSC.11, SSC.12 and SSC.13: (a) a person pursuing an activity as an employed or self-employed person in a State shall be subject to the legislation of that State;” (TCA, Protocol on Social Security Coordination, art. SSC.10(3)(a))

In short: a person is subject to the legislation of one State only, and the basic rule ties that to the State in which the person pursues an activity as an employed or self-employed person, subject to arts. SSC.11, SSC.12 and SSC.13.

An exception for an employee sent by their employer

Art. SSC.11(1)(a) is a derogation from the basic rule. In full:

“By way of derogation from Article SSC.10(3) and as a transitional measure in relation to the situation that existed before the entry into force of this Agreement, the following rules as regards the applicable legislation apply between the Member States listed in Category A of Annex SSC-8 and the United Kingdom: (a) a person who pursues an activity as an employed person in a State for an employer which normally carries out its activities there and who is sent by that employer to another State to perform work on that employer's behalf shall continue to be subject to the legislation of the first State, provided that: (i) the duration of such work does not exceed 24 months; and (ii) that person is not sent to replace another detached worker.” (TCA, Protocol on Social Security Coordination, art. SSC.11(1)(a))

The text sets these conditions:

• the employee works in one State for an employer that normally carries out its activities there;
• that employer sends the employee to another State to perform work on the employer's behalf;
• the work does not last longer than 24 months (the limit in the quote);
• the employee is not sent to replace another detached worker;
• the rule applies between the United Kingdom and the Member States listed in Category A of Annex SSC-8;
• the Article's opening words include "as a transitional measure in relation to the situation that existed before the entry into force of this Agreement", and we draw no conclusion from them.

The Implementing Part of the Protocol (Annex SSC-7 in the EUR-Lex text) adds the following. A person recruited with a view to being sent counts, on a condition:

“For the purposes of the application of point (a) of Article SSC.11(1), a "person who pursues an activity as an employed person in a State for an employer which normally carries out its activities there and who is sent by that employer to another State" shall include a person who is recruited with a view to being sent to another State, provided that, immediately before the start of that person's employment, the person concerned is already subject to the legislation of the State in which their employer is established.” (TCA, Annex SSC-7 (Implementing Part), art. SSCI.13(1))

What the words about an employer that normally carries out its activities there refer to:

“For the purposes of the application of point (a) of Article SSC.11(1) of this Protocol, the words "which normally carries out its activities there" shall refer to an employer that ordinarily performs substantial activities, other than purely internal management activities, in the territory of the State in which it is established, taking account of all criteria characterising the activities carried out by the undertaking in question. The relevant criteria must be suited to the specific characteristics of each employer and the real nature of the activities carried out.” (TCA, Annex SSC-7 (Implementing Part), art. SSCI.13(2))

And the place of work in the contract is part of an overall assessment, in which duration is decisive:

“For the purposes of distinguishing the activities under paragraphs 5 and 8 of this Article from the situations described in Article SSC.11(1) of this Protocol, the duration of the activity in one or more States (whether it is permanent or of an ad hoc or temporary nature) shall be decisive. For these purposes, an overall assessment shall be made of all the relevant facts including, in particular, in the case of an employed person, the place of work as defined in the employment contract.” (TCA, Annex SSC-7 (Implementing Part), art. SSCI.13(9))

The text refers to paragraphs 5 and 8 of that Article, which we do not quote. This guide does not apply that assessment to anyone.

What the Decision lists

Art. SSC.11(1) applies between the UK and the Member States in Category A of Annex SSC-8. Two paragraphs say how the list is kept:

“6. A month after the date of entry into force of this Agreement, Categories B and C will cease to exist. The Parties shall publish an updated Annex SSC-8 as soon as possible thereafter. For the purpose of paragraph 1, Annex SSC-8 will be considered as containing only Category A Member States as from the date of that publication.” (TCA, Protocol on Social Security Coordination, art. SSC.11(6))

“8. The Union shall notify the Specialised Committee on Social Security Coordination if a Member State wishes to be removed from Category A of Annex SSC-8 and the Specialised Committee on Social Security Coordination shall, at the request of the Union, remove that Member State from Category A of Annex SSC-8 …” (TCA, Protocol on Social Security Coordination, art. SSC.11(8), first part)
“… which shall apply as from the first day of the second month following the receipt of the request …” (TCA, Protocol on Social Security Coordination, art. SSC.11(8), later part)

The two quotes from paragraph 8 are cut. Decision No 1/2021 of 29 October 2021; its cover page says it entered into force on 1 December 2021. The Decision updated Annex SSC-8 and, in its Annex II, lists Spain under MEMBER STATES:

“Annex SSC-8 to the Protocol on Social Security Coordination is updated as provided for in Annex II to this Decision.” (Decision No 1/2021 of the Specialised Committee on Social Security Coordination (29 October 2021), art. 1, and Annex II (Annex SSC-8))
Cover page: “[The Decision entered into force on 1 December 2021]”

We do not say Spain is in Category A. We found no later amendment of Annex SSC-8, but a search that finds nothing is not proof, so the position since 1 December 2021 is on our list of what we could not confirm.

Employer and employee obligations: art. SSC.14

“An employer who has its registered office or place of business outside the competent State shall fulfil all the obligations laid down by the legislation applicable to its employees, notably the obligation to pay the contributions provided for by that legislation, as if it had its registered office or place of business in the competent State.” (TCA, Protocol on Social Security Coordination, art. SSC.14(1))

“2. An employer who does not have a place of business in the State whose legislation is applicable and the employee may agree that the latter may fulfil the employer's obligations on its behalf as regards the payment of contributions without prejudice to the employer's underlying obligations. The employer shall send notice of such an arrangement to the competent institution of that State.” (TCA, Protocol on Social Security Coordination, art. SSC.14(2))

Both paragraphs speak of "the competent State" or of the State whose legislation is applicable. They do not say which State that is for any reader of this guide. Whether the Spanish or the UK authorities apply the arrangement in paragraph 2 to an employee living in Spain who works for a UK employer, if Spain's legislation is the applicable one, is something we could not confirm.

People who work in both countries

A separate article, SSC.12, is for a person who normally works in the UK and in a Member State. A signpost only: we draw no conclusion about whether it applies to anyone. The article opens:

“A person who normally pursues an activity as an employed person in one or more Member States as well as in the United Kingdom shall be subject to:” (TCA, Protocol on Social Security Coordination, art. SSC.12(1))

The procedure in the Implementing Part, and the matching bullet on HMRC's page, read:

“A person who pursues activities in two or more States, or where Article SSC.12(5) or (6) applies, shall inform the institution designated by the competent authority of the State of residence thereof.” (TCA, Annex SSC-7 (Implementing Part), art. SSCI.15(1))
“working in the UK and one or more EU countries, at the same time” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: list in the EU section)

Telling the authorities, and the attestation

The Implementing Part has a notification step and an attestation:

“Unless otherwise provided for by Article SSCI.15 of this Annex, where a person pursues their activity outside the competent State, the employer or, in the case of a person who does not pursue an activity as an employed person, the person concerned shall inform the competent institution of the State whose legislation is applicable thereof, whenever possible in advance. That institution shall issue the attestation referred to in Article SSCI.16(2) of this Annex to the person concerned …” (TCA, Annex SSC-7 (Implementing Part), art. SSCI.14(1), first part)

That quote is cut: the rest of the paragraph is a duty on the institution to make information on the applicable legislation available to the institution designated by the competent authority of the State where the activity is pursued. On the attestation:

“At the request of the person concerned or of the employer, the competent institution of the State whose legislation is applicable pursuant to Title II shall provide an attestation that such legislation is applicable and shall indicate, where appropriate, until what date and under what conditions.” (TCA, Annex SSC-7 (Implementing Part), art. SSCI.16(2))

What HMRC says

HMRC's page for people who leave the UK to work in the EU shows these dates: Published 26 December 2020, Last updated 17 January 2024. It opens:

“If you leave the UK to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, you will only pay into one country’s social security scheme at a time. You will usually pay social security contributions (National Insurance in the UK) in the country you are working in.” (GOV.UK, Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland: opening section)

That sentence is written for people who leave the UK to work; the parts of HMRC's page we quote do not say how it applies to someone who moves by choice.

And on the certificate:

“You only need to pay National Insurance in the UK if HMRC has issued you with a certificate of coverage (also referred to as a PDA1).” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: section "If you go to work in the EU")

For an employee of a UK employer who goes to an EU country temporarily, the page's condition reads:

“You, or your employer, should apply for a certificate to pay National Insurance if any of the following apply. If you are: employed in the UK by an employer who normally carries out their activities in the UK, and you’re going to work temporarily in either an EU country for up to 2 years — your employer must have either sent or agreed for you to work there temporarily” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: section "If you go to work in the EU")

The parts of HMRC's page we quote do not say whether this applies to an employee who moves by choice. The page also describes a route by agreement for staying liable to UK National Insurance:

“If you wish to remain liable to pay National Insurance whilst working in an EU country. As long as both of the following apply:” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: section "If you go to work in the EU")
“you’re in scope of the social security coordination provisions of the Withdrawal Agreement” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: bullet under "If you wish to remain liable…")
“you do not satisfy the conditions above” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: bullet under "If you wish to remain liable…")
“HMRC and the social security authority in the EU country can agree to this, but will only do so in exceptional circumstances.” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: paragraph after the two bullets)
“You should apply for a certificate of coverage from HMRC.” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: section "If you go to work in the EU", last line of the section)

In short: that route is by agreement between HMRC and the authority of the EU country, which the page says happens only in exceptional circumstances, and the first of the two conditions limits it to people within the Withdrawal Agreement's social-security provisions. The page adds:

“The certificate of coverage is not a work permit.” (GOV.UK, Paying National Insurance if you're going to work in the EU, …: section "Apply for a certificate")

The application page (CA3822)

HMRC's page on applying for a certificate (Published 2 November 2020, Last updated 9 May 2024) says, among other things:

• “Your employer must have confirmation from HMRC that their business is eligible to apply for a certificate.”
• “the PAYE (Pay As You Earn) reference number of the employer sending you to work abroad …”
• “You cannot apply more than 12 months in advance.”
• “If you’re applying for a certificate of coverage for a period longer than allowed, you’ll need to attach a signed statement.”
• “HMRC will consider whether you qualify for UK funded healthcare, and if you do, HMRC will also issue you with a healthcare entitlement certificate (S1).” (GOV.UK, CA3822 application page)

These lines are from HMRC's application page. They do not answer the open question below.

The open question: an employee who moves by choice

Pages to read next

These GOV.UK pages are signposts only: we do not restate their thresholds or rules.

Gibraltar

This guide does not cover Gibraltar. The one Gibraltar rule we state is in the Trade and Cooperation Agreement itself:

“3. This Agreement shall neither apply to Gibraltar nor have any effects in that territory.” (TCA, art. 774(3) (Part Seven, Final provisions, Territorial scope))

HMRC's page names Gibraltar; we do not reconcile this with art. 774(3). Our list of what we could not confirm mentions a separate agreement about Gibraltar that we did not read.

How current each source is

The immigration day count in the table near the top comes from our visa guide's data, with its source listed below.

Where to go next

1. For the questions we could not answer, ask HMRC (National Insurance) and the Seguridad Social (TGSS), and read the pages in the signposts table above.
2. Visas: our guide to the digital nomad and non-lucrative visas sets out the official wording of each.
3. Jobs: our guide to finding a job in Spain.
4. Numbers: the salary calculator for a Spanish salary after tax, and the Beckham law calculator for the special regime for new arrivals.

See also our guide to the AEAT declarations of assets held abroad.