Remote work is transforming the way many companies operate across borders, but it can also create tax risks that are often underestimated.

In the March issue of the magazine Actualidade Económica Ibero-Espanhola published by the Portuguese-Spanish Chamber of Commerce and Industry, Júlio Almeida, Tax Director at Spear Legal, analyzes the tax implications of cross-border teleworking in the relationship between Portugal and Spain.
As he notes in the article:

Remote work is a reality, but its tax framework is still being adjusted.

In practice, distributed teams, commercial functions performed remotely, or mobile management structures can give rise to unexpected risks of creating a permanent establishment.