Statement:
Most likely, it is better to work from Spain then from Luxembourg.

In the Best countries to work from rating Spain holds position #2 ²⁰²² out of 106 and Luxembourg is #18 out of 106 ²⁰²².
Position of Spain is better than position of Luxembourg.

Referencies:

1. Best countries to work from ²⁰²² by kayak

   The countries in the rating sorted by 'Final Score' in descending order.

   Luxembourg	'Final Score' value is	71
   Spain	'Final Score' value is	93