Spain digital nomad visa 2026: requirements, tax & how to apply

Overview

Spain's digital nomad visa is not a marketing label — it is a defined immigration route. Law 28/2022 (the "Ley de Startups") added the visado y autorización de residencia para el teletrabajo de carácter internacional (residence for international telework) to Spain's mobility framework. It lets non-EU nationals live in Spain while working remotely for companies — or clients — based outside the country.

There are two doors into the same status. Apply at a Spanish consulate abroad and you get a visa valid up to one year. Apply from inside Spain (as a legal visitor) to the Large Companies and Strategic Groups Unit (UGE-CE) and you get a residence authorisation valid up to three years, renewable in two-year blocks toward permanent residence at five years.

Who it's for

The route is built for people whose income comes from outside Spain and who can work from anywhere. The law explicitly covers both employees of foreign employers and self-employed people working for clients abroad.

• Remote employees on contract with a company based outside Spain.
• Freelancers and contractors serving mostly non-Spanish clients.
• In both cases, no more than 20% of your work or income may come from Spanish companies.
• You need a genuine track record: the employer or client relationship should be at least three months old, and the company should have existed for at least one year.

Income requirement (2026)

The economic-means test is pegged to Spain's minimum wage (SMI). The holder must show 200% of the SMI. For 2026 the SMI is €1,221 per month paid over 14 instalments (€17,094 a year), so the annual floor is €34,188 — about €2,849 a month on a 12-month basis.

Tax treatment: does it make you tax-resident?

Yes, if you live there. Spending more than 183 days in Spain in a calendar year makes you a Spanish tax resident, taxed on worldwide income at progressive IRPF rates (roughly 19% to 47%). Holding the visa itself does not change that — physical presence does.

The offset is the special expatriate regime, widely known as the Beckham Law. Newcomers who have not been Spanish tax residents in the previous five years can elect it: a flat 24% on employment income up to €600,000 (47% above that), with foreign-source income generally outside the Spanish net, for up to six tax years. The Startup Law explicitly opened this regime to international teleworkers. You must file the election within six months of registering for Spanish social security or starting the qualifying activity — miss the window and you default to standard IRPF.

Duration & renewal

• Consular visa (applied from abroad): up to 1 year.
• Residence authorisation (applied from inside Spain): up to 3 years.
• Renewals: in 2-year increments, provided you still meet the conditions.
• Permanent residence: available after 5 years of continuous legal residence.

Family

The visa lets you bring your household in the same process rather than through a separate reunification track. Eligible dependants include your spouse or registered partner, dependent children, and dependent ascendants. Each added person raises the income you must prove, using the 75% / 25% add-ons above. Family members who qualify may also benefit from the special tax regime when they relocate with the main applicant.

How to apply

1. Decide your door: consular visa from abroad, or residence authorisation from inside Spain (as a legal visitor) to the UGE-CE.
2. Assemble proof of remote work: employment contract or client contracts showing the relationship is 3+ months old and the company is 1+ year old, plus a letter authorising remote work.
3. Prove income at 200% of SMI (payslips, bank statements, contracts), plus add-ons for any family members.
4. Gather standard supporting documents: valid passport, clean criminal-record certificate (apostilled and translated), private health insurance covering Spain, and proof of qualifications or professional experience.
5. Pay the government fee and submit — to the consulate, or online/in person to the UGE-CE.
6. On approval, enter Spain (or, if already there, collect your card) and apply for your TIE foreigner ID card within the deadline.
7. If you want the 24% regime, file the Beckham Law election within six months of starting the activity.

Cost & timeline

How Expectat helps you get there

Spain's remote-work route is one of the few nomad visas with real substance behind it — which also means it can genuinely change your tax position. Getting the sequence right matters more than the paperwork itself, because the 183-day line and the six-month Beckham window are unforgiving once you have moved.

• We map your situation and your numbers — income sources, days of presence, and whether the 24% regime is realistically open to you or a trap to avoid.
• We model your Spanish tax exposure before you move: standard IRPF versus the Beckham election, and what your foreign income looks like under each.
• We execute on the ground with vetted local partners — immigration counsel for the UGE-CE filing and tax advisers to lodge the regime election on time.

Want it done in the right order? Book a strategy call.