Estudios y trabajo

International remote work from Spain for Mexican companies

By Humberto Franco Díaz de León, Mexican lawyer (professional licence 6538816), founder of Franco & Asociados. Published on 20 October 2026.

A person working remotely for a Mexican company who wishes to live in Spain does not need to fit that plan into an ordinary work permit. Law 14/2013 establishes a specific route: residence for international remote work. The route exists, but the professional relationship and documents must match the statutory requirements.

The legal basis: Article 74 bis of Law 14/2013

The applicable provision is Article 74 bis of Law 14/2013 on support for entrepreneurs and their internationalisation. Chapter V bis of that law was added by Law 28/2022 on the promotion of the start-up ecosystem.

The law covers third-country nationals authorised to remain in Spain while carrying out remote employment or professional activity for companies based outside Spain, using information technology, telematic and telecommunications systems. For a Mexican national, this is the legal starting point to assess.

Employee and professional activity follow different rules

The law does not treat both arrangements in the same way. Where there is an employment relationship, the holder may work only for companies based outside Spain. An employee of a Mexican company must therefore prove that relationship and cannot use this route to work for a Spanish company.

For professional activity, the law permits work for a company located in Spain, but that activity may not exceed 20% of the total professional activity. The professional relationship may be with one or more companies not located in Spain. This is not an unrestricted authorisation to work interchangeably with Spanish clients.

What must be documented

In addition to the general requirements of Law 14/2013, Article 74 ter requires proof that the company or group with which the relationship is held has carried out real and continuous activity for at least one year. It must also be documented that the employment or professional relationship can be performed remotely.

The prior relationship matters. For employment, its existence with the company not located in Spain must be proven for at least the three months before the application. For professional activity, a commercial relationship with one or more companies not located in Spain must be proven for the same period, together with the terms and conditions of remote work.

Article 74 bis also requires qualified professionals. The law refers to a degree or postgraduate qualification from a recognised university, vocational training or a recognised business school, or at least three years of professional experience. The general requirements in Article 62 include public or private health insurance with an insurer authorised to operate in Spain and sufficient financial resources, among other legal conditions.

Visa or residence authorisation

The appropriate route depends, among other circumstances, on where the person is when applying.

The law permits an application for residence authorisation in the sixty calendar days before the visa expires, provided that the conditions giving rise to the entitlement are still met.

Authority and statutory time limits

Visas in this section are issued by Spanish diplomatic missions and consular offices. Article 75 of Law 14/2013 establishes that visa applications must be decided and notified within ten working days, subject to the exception for applicants subject to consultation under the Visa Code.

Residence authorisations are processed electronically by the Large Companies and Strategic Groups Unit. The law sets a maximum period of twenty days from electronic filing with the competent body. Article 76 provides for approval by administrative silence if no decision is issued within that period.

The move also has a tax dimension

Obtaining residence for remote work does not by itself determine tax residence. Article 9 of the Spanish Personal Income Tax Act treats presence in Spain for more than 183 days during the calendar year as one criterion for habitual residence in Spain. Other legal criteria may also apply depending on the facts of the case.

Before turning a stay into an established move, it is advisable to review the calendar of presence, the employment or professional relationship, income and tax residence. Immigration status and tax obligations are separate matters.

What we review

We review the relationship with the Mexican or foreign company, the available documents, the application route and the scope of the management needed between Mexico and Spain. Set out your case in writing: we respond within 24 to 48 business hours and communicate the fixed fee in advance.

General information as of the publication date. It does not replace a legal opinion on a specific case.

Sources

General information as at the date of publication. It does not replace advice on a specific case.

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