Working remotely for a company in another European Union country is one of the great advantages of our profession in 2026. However, the administrative part is usually what generates the most doubts, both for the developer and for the hiring CTO.
Drawing from my experience working from Spain for various European teams, here I explain the three main modalities, their pros, and their cons.
1. Freelance (Sole Trader / Contractor)
This is the most flexible and common option for international collaborations.
- How it works: You register as a sole trader (autónomo) in Spain and issue monthly invoices in EUR. If the company is in the EU, you apply intra-community VAT (0% on the invoice if both have a VIES number).
- Pros: Total flexibility, higher net income (although you assume your own expenses and social security), ease of termination for both parties.
- Cons: Less labor protection (unemployment, sick leave), monthly administrative management (or via an agency).
2. EOR (Employer of Record)
Ideal for companies that want to offer all the benefits of a local employee without having a physical presence in Spain.
- How it works: The company hires an intermediary platform like Deel, Remote, or Oyster. This platform has a legal entity in Spain that hires you under Spanish law.
- Pros: You have a permanent Spanish contract, with all the benefits (social security, paid vacation, legal protection), but you work for the foreign company.
- Cons: Additional cost for the company (platform fees), less salary flexibility than freelance.
3. Direct Permanent Contract
This is only possible if the company has a legal office (CIF) in Spain.
- How it works: This is the traditional modality. The company registers you directly with the Spanish Social Security.
- Pros: Maximum stability, full integration into the company culture (if it’s onsite or hybrid).
- Cons: Very uncommon for 100% foreign companies that don’t plan to open an office in Spain.
Cost Comparison (Simplified Example)
For a salary of €60,000 gross/year:
| Feature | Freelance | EOR / Permanent |
|---|---|---|
| Gross Income | €60,000 (Invoiced) | €60,000 (Base salary) |
| Cost to Company | €60,000 | ~€80,000 (Base + Company SS) |
| Flexibility | High | Medium/Low |
| Protection | Low | High |
My Recommendation
In 2026, the Freelance modality is usually preferred for experienced profiles with remote experience, as it allows for higher rate negotiation and better professional expense management. However, if you’re looking for maximum legal peace of mind and social benefits, EOR is an excellent solution that modern companies no longer hesitate to offer.
Conclusion
Don’t let bureaucracy stop you from hiring the best talent or accepting that dream role at a Berlin startup. Legal tools today make the process almost invisible.
To assess which model fits my profile best, review my professional availability and experience.
