No, it doesn't as the salary agreed upon should have been inclusive of remote working expenses. The employee will receive the exact same net amount each month as before.
The only difference being that a certain amount will be allotted to compensation for expenses. For example, an employee that receives a net amount of €1000 euros per month, going forward their payslip will indicate €940 allotted to salary and €60 to compensation for expenses.
To learn more about the changes made to the Spanish legislation regarding remote work, visit: