Despite not being a new form of work organization, the covid-19 pandemic has been a real catalyst for the normalization and legal regulation of teleworking, being the approval of Law 10/2021, of July 9th, of remote work its most relevant example in the Spanish labor law. This new regulation delimits, among other criteria, its application scope to the one considered “employed regular remote work”, not being applicable, therefore and in contrast, to that which could be called as “non-regular employed teleworking”.Starting from this context and considering multiple factors encouraging the increase of “non-regular employed teleworking” in the immediate future in Spain, the object of this paper is to analyze the possible legal regime on its expenses’ issue. The final aim is to generate a questioning, prepositives and theoretical-practical framework, offering interpretative and applicative proposals, for this matter.
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