Spain has become an increasingly attractive destination for digital nomads due to its favorable climate, relatively affordable cost of living, and high quality of life. With the enactment of the Startup Law, the country has introduced a specific visa for digital nomads, providing a legal residency pathway and establishing a more advantageous tax framework.
However, working remotely from Spain involves understanding and complying with the applicable tax regulations. In this article, we outline the key requirements, tax obligations, and benefits available to digital nomads in Spain as of 2025.
1. Who Can Benefit from the Digital Nomad Tax Regime in Spain?
The digital nomad visa is designed for remote workers and self-employed professionals who provide services primarily for foreign companies. To qualify under this regime, applicants must meet the following criteria:
No recent tax residency in Spain: The applicant must not have been a tax resident in Spain within the last five years.
Proof of stable and sufficient income: A minimum income threshold of approximately €2,520 per month or €30,240 per year (based on Spain’s 2025 IPREM index).
Employment with foreign companies or international clients: A maximum of 20% of income may be derived from Spanish companies.
Private health insurance: If the applicant is not covered by the Spanish Social Security system, they must obtain private health insurance.
Professional qualifications or experience: The applicant must demonstrate either a relevant degree or three years of professional experience in their field.
This visa allows remote workers to reside in Spain for up to five years, with the option to apply for long-term residency thereafter.
2. Tax Regime: How Are Digital Nomads Taxed in Spain?
A key advantage of the digital nomad visa is access to the Inbound Tax Regime (commonly referred to as the "Beckham Law"), which provides significant tax benefits similar to those granted to expatriates:
Taxation as a Non-Resident
• Flat 24% Income Tax Rate: For the first six years (the year of obtaining residency plus an additional five years), digital nomads can opt to be taxed as non-residents, paying only 24% personal income tax (IRPF) on earnings up to €600,000 per year.
• Higher Income Bracket: Income exceeding €600,000 is taxed at 47%.
• No Global Wealth Tax: Digital nomads taxed under this regime are only liable for wealth tax on assets located in Spain, not on their worldwide assets.
Alternative Option: Taxation as a Resident
• If a digital nomad spends more than 183 days per year in Spain, they will automatically become a tax resident, subject to Spain’s progressive income tax scale (ranging from 19% to 47%).
• In this case, they must declare and pay tax on their worldwide income in Spain.
⚠️ Important Consideration: Selecting the most suitable tax regime is crucial for optimizing tax liabilities and avoiding potential conflicts with the Spanish tax authorities (Agencia Tributaria).
3. Key Benefits of the Digital Nomad Tax Regime
✔️ Reduced flat tax rate of 24%, instead of the progressive income tax scale.
✔️ Exemption from the foreign asset declaration requirement (Modelo 720).
✔️ Family relocation benefits: Spouses and dependent children may also qualify for the same tax advantages.
✔️ Access to Spain’s double taxation treaties, ensuring tax relief for individuals who may otherwise be taxed in two countries.
4. Tax Obligations and Essential Considerations
• Foreign Identification Number (NIE): Required for opening bank accounts, signing rental contracts, and conducting tax-related transactions.
• Annual Tax Filings: Even if taxed as non-residents, digital nomads must submit an annual Non-Resident Income Tax (IRNR) declaration.
• Double Taxation Agreements: It is advisable to review the tax treaties between Spain and the digital nomad’s home country to avoid dual taxation.
5. Is Relocating to Spain as a Digital Nomad Worth It?
Spain offers an attractive tax framework for digital nomads, but the decision to relocate should be carefully evaluated based on length of stay, income level, and international tax planning.
For remote workers considering a move to Spain, seeking specialized legal and tax advice is essential to ensuring compliance with local regulations and maximizing the tax benefits available under the digital nomad visa regime.