Remote Work in Spain: Your Rights and Expense Compensation

🇪🇸 Read the original in Spanish

The rise of remote work in the Spanish labour market has ceased to be an exceptional measure and has become a structural reality in thousands of companies. However, the transition from the office to the home continues to generate intense debate and quite a few legal questions regarding who should bear the costs of the activity or how the employee's rights are guaranteed from their own home. In this reference article from AbogadoAI, we analyse in depth the legal framework of remote work in Spain, breaking down the rights that assist you, the mandatory compensation of expenses, and the practical steps to claim what corresponds to you with total legal certainty.

The legal framework of remote work in Spain: What does the law say?

Remote work in Spain is not a discretionary concession by the company, but rather a rigidly regulated method of service provision. The leading regulation governing this matter is Ley 10/2021, de 9 de julio, de trabajo a distancia (Law 10/2021, of 9 July, on remote work), which modified and consolidated the previous framework born during the pandemic. This law is directly complemented by the Real Decreto Legislativo 2/2015, de 23 de octubre, por el que se aprueba el texto refundido de la Ley del Estatuto de los Trabajadores (Royal Legislative Decree 2/2015, of 23 October, approving the consolidated text of the Workers' Statute Law, especially its Article 13), and by the Ley Reguladora de la Jurisdicción Social (LRJS) (Law Regulating Social Jurisdiction) for claiming mechanisms.

The threshold of "regularity"

For the specific protection of Law 10/2021 to apply, the remote work must be "regular". The law establishes that it is considered regular when, in a reference period of three months, the work is provided remotely for a minimum of 30% of the working day (or the equivalent proportional percentage based on the duration of the employment contract).

In a standard 40-hour weekly working day, this is equivalent to a minimum of 1.5 days a week of remote work. If you work from home on an occasional day every two weeks, this special legal regime does not apply, and the ordinary rules of the Estatuto de los Trabajadores (Workers' Statute) apply instead.

Voluntariness and reversibility

Remote work is voluntary for both the working person and the company. It cannot be imposed by means of a substantial modification of working conditions (Article 41 of the Workers' Statute). Likewise, it is reversible: both parties can decide to return to on-site work under the terms established in collective bargaining or in the remote work agreement itself.

Fundamental rights of the remote worker

The principle of non-discrimination is the cornerstone of remote work. Article 4 of Law 10/2021 guarantees that people who carry out remote work have the same rights as those who provide services at the physical workplace.

1. Right to the provision and maintenance of equipment

The company is obliged to provide all the means, equipment, and tools necessary for the development of the activity. This includes the computer, auxiliary screen, keyboard, mouse, corporate mobile phone, and the approved ergonomic chair in accordance with occupational risk prevention regulations.

2. Right to compensation of expenses

The worker cannot assume any expenses related to the equipment, tools, and means linked to the development of their work activity. The company must pay for or compensate the cost of the internet connection, the proportional part of electricity, heating, and other consumables.

3. Right to digital disconnection

This is also regulated in Article 20 bis of the Workers' Statute and Ley Orgánica 3/2018 de Protección de Datos Personales y garantía de los derechos digitales (Organic Law 3/2018 on Personal Data Protection and guarantee of digital rights). You have the right not to answer emails, WhatsApp messages, or calls outside your working hours. The company must draft an internal policy defining the ways in which this right is exercised.

4. Right to time tracking

Remote work does not exempt from the obligation to record the working day (Article 34.9 of the Workers' Statute). The registro horario (time tracking/hours log) system must faithfully reflect the start and end times of the working day, including breaks, and must be agreed upon with the legal representation of the workers.

5. Prevention of occupational risks

Your home becomes your workplace for legal purposes. The company must carry out a risk assessment of the workstation, focusing especially on ergonomic, psychosocial (stress, isolation), and organisational factors. To respect the right to privacy (Article 18 of the Constitución Española / Spanish Constitution), the prevention technician may only access your home with your prior consent; otherwise, the assessment will be carried out based on the information provided by the worker themselves.

Compensation of expenses: How is it calculated and how much are you entitled to?

The compensation of remote work expenses is one of the points that generates the highest level of litigation in the social courts. The law determines that compensation must be made, but delegates the amount and calculation method to the Convenios Colectivos (Collective Agreements) or, failing that, to the agreement signed between the company and the worker.

What concepts must be compensated?

• Direct expenses: Internet connection (fibre optic), telephone.
• Indirect expenses: Electricity consumption derived from the computer and climate control equipment (heating in winter, air conditioning in summer).
• Amortisation and consumables: Office supplies (paper, printer ink).

How do Collective Agreements regulate it?

Most sector-specific agreements in Spain have already incorporated specific compensation tables. For example:

• Collective Agreement for Consulting and Market Research (TIC): Establishes a generic compensation of 17 euros per month (or the proportional part if the remote work is part-time).
• Contact Center Collective Agreement: Fixes a compensation of 1.18 euros per effective day of remote work (approximately 25 euros per month for a full-time monthly working day).
• Banking and Savings Collective Agreements: Usually contemplate higher compensations ranging between 30 and 55 euros per month, in addition to the direct delivery of computer equipment.

Practical examples of compensation calculation

To understand how these rules are applied on a day-to-day basis, we analyse two common scenarios in the Spanish labour reality.

Example 1: Compensation regulated by Collective Agreement (Offices and Professional Services Sector)

Carlos works as a content writer in Madrid under the Offices and Professional Services Collective Agreement. His contract establishes that he works remotely for 60% of his working day (3 days a week from home and 2 days on-site). The collective agreement of his province stipulates a compensation for full-time remote work of 35 euros per month.

• Proportional calculation: By working remotely for 60% of the working day, the company must pay him monthly:

$$35 \text{ €} \times 0.60 = \mathbf{21 \text{ € net per month}}.$$

• In addition, the company has supplied him with a laptop, a 24-inch monitor, and an ergonomic chair. Carlos does not have to declare this compensation of 21 euros in his IRPF (personal income tax), as for tax purposes it is considered compensation for activity expenses exempt from withholding, provided it does not exceed the actual costs.

Example 2: Claiming actual expenses without regulation in a Collective Agreement

Elena is a software developer. Her company is not subject to a collective agreement that regulates remote work, and in her individual agreement, they agreed to work remotely at 100%. Elena decides to calculate the actual expense attributable to her work activity to request a review of her compensation, which is currently 0 euros.

• Internet Expense: Elena pays 50 euros per month for a high-speed fibre optic line, indispensable for her work. She attributes 50% of the cost to work use during working hours: 25 euros.
• Electricity Expense: Her average monthly electricity bill is 80 euros. Through a power consumption calculation of her computer and monitor (approx. 150W in total running 8 hours a day for 22 working days), she estimates a consumption of 26.4 kWh. With an average electricity price of 0.15 €/kWh, the electrical cost of her equipment is 3.96 euros. To this, she adds the proportional part of heating/air conditioning during her working day, estimated at 15 euros.
• Total justified claim: 43.96 euros per month. Elena presents the invoices and the breakdown to her Human Resources department for its incorporation into the individual agreement.

Step-by-step practical steps to formalise remote work

If you are going to start working remotely or wish to regularise your current situation, you must obligatorily follow this procedure established by Spanish legislation:

1. Drafting and signing of the Acuerdo de Trabajo a Distancia (ATD) (Remote Work Agreement): It must obligatorily be formalised in writing. This document can be integrated into the initial employment contract or completed at a later date. It must be signed before remote work begins.
2. Minimum content of the agreement: Make sure the document includes:

• Detailed inventory of the means and equipment provided by the company.
• Mechanism for compensation of expenses and the amount of the same.
• Working hours and availability rules.
• Percentage and distribution between on-site and remote work.
• Assigned physical workplace (for mobility or dismissal purposes).
• Place chosen by the worker to carry out the remote work.
• Notice period for exercising the right to reversibility.
• Procedure in case of technical difficulties (internet outage, equipment breakdown).

1. Registration and delivery of a copy: The company must deliver a copy of the agreement to the Representación Legal de los Trabajadores (RLT) (Legal Representation of Workers) within a period not exceeding 10 days from its signing. Subsequently, this agreement must be registered with the Servicio Público de Empleo Estatal (SEPE) (State Public Employment Service).
2. Occupational risk assessment: The company's prevention service will provide you with a self-assessment questionnaire for your workstation at home. You must complete and return it so they can determine if the light, ventilation, and ergonomic conditions are appropriate.

Mistakes you should avoid

• Accepting a purely verbal agreement: Law 10/2021 strictly requires the written form. A verbal remote work agreement lacks legal validity before a labour inspection and makes it extremely difficult to claim expenses or defend against a disciplinary dismissal for alleged absence.
• Assuming that remote work gives you absolute schedule freedom: Unless "time self-management" is expressly agreed upon, you remain subject to your working day and standard shifts. Failure to comply with the recorded schedule can be grounds for a sanction or dismissal under the Workers' Statute.
• Not claiming expenses for fear of losing the right to remote work: The law expressly prohibits dismissal or modification of conditions as retaliation for exercising reconciliation rights or claiming remote work expenses. Any dismissal motivated by this claim would be declared null and void (nulo) due to violation of the guarantee of indemnity.
• Neglecting information security: Using public Wi-Fi networks without a corporate VPN or allowing family members to use the company computer are serious security breaches that can lead to severe disciplinary sanctions under the protection of data legislation (GDPR/RGPD).

Frequently Asked Questions (FAQ)

Can the company force me to work remotely if I prefer to go to the office?

No. Remote work is strictly voluntary for both parties. The company cannot force you to work from home, even if they claim organisational reasons or office rent cost savings. Likewise, you cannot demand remote work unilaterally either, unless it is contemplated as a family reconciliation right under Article 34.8 of the Workers' Statute (the well-known "request for adapted working hours"), which requires a negotiation process of a maximum of 15 days.

What happens if my internet connection at home breaks down during the working day?

If you suffer an internet outage, a power cut, or a breakdown in the computer provided by the company, this time is considered effective working time, provided it is due to causes beyond your control and you immediately report it to your supervisor. The company cannot force you to make up those hours or deduct them from your salary. It is the employer's obligation to provide technical support to resolve the incident as quickly as possible.

Am I entitled to meal vouchers (restaurant vouchers) if I work remotely?

The jurisprudence of the Audiencia Nacional (National High Court) and the Tribunal Supremo (Supreme Court) has determined that if meal vouchers were delivered generally to the entire on-site workforce as a non-salary concept or social benefit without being conditioned on physical presence, remote workers also have the right to receive them. However, the wording of the applicable Collective Agreement or company agreement will have to be analysed in detail.

What happens if I suffer a domestic accident while working remotely?

The Ley General de la Seguridad Social (LGSS) (General Social Security Law) covers accidents occurring at home during the working day under the presumption of an occupational accident (Article 156 of the LGSS). If you trip and injure yourself going to the bathroom or to the kitchen for water within your registered working hours, it is considered a work accident. However, the mutual insurance company (mutua) might try to prove that the accident is not directly related to your work activity, making a precise time log and immediate medical report crucial.

Can I work remotely from abroad for a Spanish company?

Yes, but it requires a specific agreement and a detailed analysis of tax and Social Security legislation. If you remain outside of Spain for more than 183 days a year, you will lose Spanish tax residence. Furthermore, according to European Union regulations or bilateral agreements, the company might be forced to pay Social Security contributions in the country where you physically reside, which complicates administrative management and requires express authorisation from the employer.

In summary

• Remote work in Spain is regulated by Law 10/2021 and requires a mandatory written agreement if it exceeds 30% of the working day in a three-month period.
• You have the same rights regarding salary, promotion, working hours, and reconciliation as on-site staff.
• The company must provide all necessary equipment and compensate current expenses (electricity, internet) as agreed in the Collective Agreement or individual contract.
• The right to digital disconnection and time tracking remain mandatory in the home environment.
• Any accident occurring at home during registered working hours enjoys the presumption of being an occupational accident.

General legal information, not personalised legal advice. For your specific situation, ask your question for free at AbogadoAI — answers grounded in Spanish law (BOE), in English.

This is general information, not legal advice. Verify on the BOE or consult a lawyer for your specific case.