{"id":5579,"date":"2026-06-28T16:13:37","date_gmt":"2026-06-28T14:13:37","guid":{"rendered":"https:\/\/graciacalbet.com\/blog\/residencia-fiscalitat-nomades-digitals-espanya\/"},"modified":"2026-06-29T10:41:08","modified_gmt":"2026-06-29T08:41:08","slug":"residencia-fiscalitat-nomades-digitals-espanya","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/fiscalidad-internacional\/residencia-fiscalitat-nomades-digitals-espanya\/","title":{"rendered":"9 claus de resid\u00e8ncia i fiscalitat per a n\u00f2mades digitals a Espanya en 2026"},"content":{"rendered":"<style>article[class*=\"post-\"] h1.text-center.mb-20{display:none!important;}<\/style>\n<article style=\"width:100%;max-width:1180px;box-sizing:border-box;margin:0 auto;padding:0 clamp(18px,4vw,30px) clamp(40px,8vw,72px);color:#2b2b2b;font-family:Raleway,Arial,sans-serif;font-size:clamp(16px,3.8vw,18px);line-height:1.72;overflow-wrap:anywhere;word-break:break-word;\">\n<header style=\"position:relative;margin:0 0 clamp(34px,7vw,58px);padding:clamp(32px,8vw,78px) 0 clamp(28px,7vw,54px);text-align:center;border-bottom:1px solid #e6e6e6;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-8%;top:4%;width:min(460px,72vw);max-width:none;opacity:.045;z-index:0;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;max-width:1040px;margin:0 auto;\">\n<p style=\"margin:0 0 18px;color:#797979;font-size:13px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;\">Fiscalitat internacional i estrangeria<\/p>\n<h2 style=\"max-width:1020px;margin:0 auto 20px;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(34px,7vw,68px);line-height:1;font-weight:600;overflow-wrap:break-word;word-break:normal;\">9 claus de resid\u00e8ncia i fiscalitat per a n\u00f2mades digitals a Espanya en 2026<\/h2>\n<p style=\"max-width:860px;margin:0 auto 22px;color:#2b2b2b;font-size:clamp(18px,4.2vw,22px);line-height:1.55;\">Una guia per revisar <strong style=\"color:#000;font-weight:800;\">resid\u00e8ncia i fiscalitat per a n\u00f2mades digitals a Espanya<\/strong>: autoritzaci\u00f3 de teletreball, SMI 2026, Seguretat Social, resid\u00e8ncia fiscal, r\u00e8gim Beckham i documentaci\u00f3.<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px 18px;align-items:center;justify-content:center;margin:0;color:#797979;font-size:14px;line-height:1.4;\">\n        <span style=\"display:inline-block;\">\u00daltima revisi\u00f3: juny de 2026<\/span><br \/>\n        <span style=\"display:inline-block;width:28px;height:1px;background:#d7d7d7;\"><\/span><br \/>\n        <span style=\"display:inline-block;\">Fiscalitat internacional, estrangeria i relocation<\/span>\n      <\/div>\n<\/p><\/div>\n<\/header>\n<figure style=\"max-width:960px;margin:0 auto clamp(34px,7vw,52px);padding:0;\">\n    <img decoding=\"async\" style=\"display:block;width:100%;max-height:clamp(300px,58vw,520px);object-fit:cover;background:#f3f3f3;\" src=\"https:\/\/graciacalbet.com\/images\/nomada-digital-freepick.jpg\" alt=\"N\u00f2mada digital revisant resid\u00e8ncia fiscal i autoritzaci\u00f3 de teletreball internacional a Espanya\"><figcaption style=\"margin:0;padding:12px 0 0;color:#797979;font-size:14px;line-height:1.45;border-top:1px solid #e6e6e6;\">El perm\u00eds de teletreball internacional s&#8217;ha d&#8217;analitzar juntament amb resid\u00e8ncia fiscal, Seguretat Social, contractes, fam\u00edlia i models tributaris.<\/figcaption><\/figure>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:0;margin:0 0 clamp(30px,6vw,46px);border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:18px 18px 18px 0;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Enfocament<\/strong> Teletreballadors internacionals, aut\u00f2noms, empleats remots i fam\u00edlies que volen residir a Espanya.<\/p>\n<p style=\"margin:0;padding:18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Risc principal<\/strong> Obtenir resid\u00e8ncia sense planificar fiscalitat, Seguretat Social i prova de no resid\u00e8ncia pr\u00e8via.<\/p>\n<p style=\"margin:0;padding:18px 0 18px 18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Decisi\u00f3 \u00fatil<\/strong> Separar perm\u00eds migratori, resid\u00e8ncia fiscal, r\u00e8gim Beckham i obligacions d&#8217;alta.<\/p>\n<\/p><\/div>\n<nav aria-label=\"Taula de continguts\" style=\"max-width:860px;margin:0 auto clamp(30px,6vw,48px);padding:0;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:16px 0 12px;color:#000;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Contingut de l&#8217;article<\/p>\n<ol style=\"display:block;margin:0;padding:0;color:#2b2b2b;font-size:clamp(15px,3.8vw,16px);line-height:1.45;list-style:none;\">\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#claus-residencia-fiscalitat-nomades\"><span style=\"color:#797979;font-weight:800;\">01<\/span><span>9 claus per planificar resid\u00e8ncia i fiscalitat<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#residencia-fiscal-any-arribada\"><span style=\"color:#797979;font-weight:800;\">02<\/span><span>Resid\u00e8ncia fiscal i any d&#8217;arribada<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#documents-nomades-digitals\"><span style=\"color:#797979;font-weight:800;\">03<\/span><span>Documents i proves que conv\u00e9 preparar<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#errors-fiscals-nomades\"><span style=\"color:#797979;font-weight:800;\">04<\/span><span>Errors fiscals freq\u00fcents<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#graciacalbet-nomades-digitals\"><span style=\"color:#797979;font-weight:800;\">05<\/span><span>Com pot ajudar-te GraciaCalbet<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#preguntes-frequents\"><span style=\"color:#797979;font-weight:800;\">06<\/span><span>Preguntes Freq\u00fcents (FAQs)<\/span><\/a><\/li>\n<\/ol>\n<\/nav>\n<div style=\"margin:0 0 clamp(30px,6vw,44px);padding:clamp(20px,5vw,28px);background:#f3f3f3;border-left:2px solid #000;\">\n<p style=\"margin:0 0 14px;\"><strong style=\"color:#000;font-weight:800;\">Aquestes s\u00f3n les 9 claus de resid\u00e8ncia i fiscalitat per a n\u00f2mades digitals a Espanya que conv\u00e9 revisar:<\/strong><\/p>\n<ol style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));gap:10px 22px;margin:0;padding:0;list-style:none;color:#2b2b2b;\">\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">01<\/strong> Confirmar si aplica el teletreball internacional<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">02<\/strong> Diferenciar visat, autoritzaci\u00f3 i renovaci\u00f3<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">03<\/strong> Verificar ingressos segons l&#8217;SMI vigent<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">04<\/strong> Revisar contractes i percentatge de clients espanyols<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">05<\/strong> Resoldre Seguretat Social abans d&#8217;operar<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">06<\/strong> Calcular resid\u00e8ncia fiscal per any natural<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">07<\/strong> Valorar si encaixa el r\u00e8gim Beckham<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">08<\/strong> Preparar models, NIF i cens tributari<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">09<\/strong> Planificar fam\u00edlia, patrimoni i doble imposici\u00f3<\/li>\n<\/ol><\/div>\n<p style=\"margin:0 0 18px;\">La <strong style=\"color:#000;font-weight:800;\">resid\u00e8ncia i fiscalitat per a n\u00f2mades digitals a Espanya<\/strong> s&#8217;ha d&#8217;analitzar com una sola decisi\u00f3, encara que en la pr\u00e0ctica hi intervinguin tr\u00e0mits diferents. Obtenir un visat o una autoritzaci\u00f3 de teletreball internacional no decideix per si sol on tributes, com cotitzes, quins models presentes o si pots acollir-te al r\u00e8gim Beckham.<\/p>\n<p style=\"margin:0 0 18px;\">La clau \u00e9s separar quatre plans: perm\u00eds migratori, Seguretat Social, resid\u00e8ncia fiscal i r\u00e8gim tributari aplicable. Una persona pot tenir autoritzaci\u00f3 per viure i treballar en remot des d&#8217;Espanya i, alhora, haver de revisar si ser\u00e0 resident fiscal per dies, interessos econ\u00f2mics o trasllat de fam\u00edlia.<\/p>\n<p style=\"margin:0 0 18px;\">El 2026 no conv\u00e9 copiar imports antics. Els mitjans econ\u00f2mics es vinculen a l&#8217;SMI vigent i les oficines competents poden demanar prova documental espec\u00edfica. La planificaci\u00f3 s&#8217;ha de fer abans de presentar l&#8217;expedient.<\/p>\n<p style=\"margin:0 0 22px;\">Aquesta guia explica quins requisits revisar, qu\u00e8 canvia entre empleat i aut\u00f2nom, com s&#8217;analitza la resid\u00e8ncia fiscal, quan pot entrar el r\u00e8gim Beckham i quins errors apareixen en el primer any a Espanya.<\/p>\n<h2 id=\"claus-residencia-fiscalitat-nomades\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">9 claus per planificar resid\u00e8ncia i fiscalitat<\/h2>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">1. Confirmar si aplica el teletreball internacional<\/h3>\n<p style=\"margin:0 0 16px;\">El perm\u00eds de n\u00f2mada digital est\u00e0 pensat per a nacionals de tercers pa\u00efsos que es desplacen a Espanya per treballar a dist\u00e0ncia per a empreses situades fora d&#8217;Espanya amb mitjans inform\u00e0tics i de telecomunicaci\u00f3. El marc legal \u00e9s la <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-10074\" target=\"_blank\" rel=\"noopener\">Llei 14\/2013 de suport als emprenedors<\/a>, modificada per la Llei 28\/2022.<\/p>\n<p style=\"margin:0 0 16px;\">No tota activitat remota encaixa. La informaci\u00f3 consular del Ministeri d&#8217;Afers Exteriors sobre el <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.exteriores.gob.es\/Consulados\/washington\/en\/ServiciosConsulares\/Paginas\/Consular\/Telework-visa.aspx\" target=\"_blank\" rel=\"noopener\">telework visa<\/a> descriu un perm\u00eds de teletreball internacional, no una autoritzaci\u00f3 gen\u00e8rica per a qualsevol aut\u00f2nom estranger.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">2. Diferenciar visat, autoritzaci\u00f3 i renovaci\u00f3<\/h3>\n<p style=\"margin:0 0 16px;\">Si la persona \u00e9s fora d&#8217;Espanya, normalment tramita un visat consular. Si es troba legalment a Espanya, pot sol\u00b7licitar una autoritzaci\u00f3 de resid\u00e8ncia per teletreball internacional davant la unitat competent. La via afecta documentaci\u00f3, calendari, familiars, empremtes, TIE i renovaci\u00f3.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">3. Verificar ingressos segons l&#8217;SMI vigent<\/h3>\n<p style=\"margin:0 0 16px;\">Els criteris administratius vinculen els mitjans econ\u00f2mics al salari m\u00ednim interprofessional. El 2026, el <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/boe.es\/buscar\/doc.php?id=BOE-A-2026-3815\" target=\"_blank\" rel=\"noopener\">Reial decret 126\/2026<\/a> fixa l&#8217;SMI en <strong style=\"color:#000;font-weight:800;\">1.221 euros mensuals en 14 pagues<\/strong>, amb un c\u00f2mput anual no inferior a 17.094 euros. L&#8217;expedient ha de provar ingressos amb documents coherents amb el criteri de l&#8217;oficina competent.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">4. Revisar contractes i percentatge de clients espanyols<\/h3>\n<p style=\"margin:0 0 16px;\">L&#8217;empleat ha d&#8217;acreditar relaci\u00f3 amb una empresa estrangera i possibilitat de teletreball. L&#8217;aut\u00f2nom ha de provar relaci\u00f3 professional amb clients o empreses estrangeres i prestaci\u00f3 a dist\u00e0ncia. Si hi ha clients espanyols, contractes i factures han de permetre demostrar el percentatge d&#8217;activitat.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">5. Resoldre Seguretat Social abans d&#8217;operar<\/h3>\n<p style=\"margin:0 0 16px;\">La Seguretat Social \u00e9s una de les zones on m\u00e9s errors apareixen. L&#8217;empresa estrangera pot necessitar registre a Espanya si no es pot importar cobertura v\u00e0lida mitjan\u00e7ant instrument internacional aplicable. L&#8217;aut\u00f2nom pot requerir alta com a treballador per compte propi a Espanya.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">6. Calcular resid\u00e8ncia fiscal per any natural<\/h3>\n<p style=\"margin:0 0 16px;\">L&#8217;Ag\u00e8ncia Tribut\u00e0ria explica que una persona f\u00edsica \u00e9s resident fiscal a Espanya si roman m\u00e9s de 183 dies durant l&#8217;any natural, si t\u00e9 a Espanya el nucli principal o la base de les seves activitats o interessos econ\u00f2mics, o si opera la presumpci\u00f3 familiar. La p\u00e0gina oficial sobre <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/residencia-personas-fisicas-juridicas\/persona-fisica-residente-espana.html\" target=\"_blank\" rel=\"noopener\">resid\u00e8ncia fiscal a Espanya<\/a> \u00e9s clau abans de decidir el calendari d&#8217;arribada.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">7. Valorar si encaixa el r\u00e8gim Beckham<\/h3>\n<p style=\"margin:0 0 16px;\">El r\u00e8gim especial de treballadors despla\u00e7ats pot permetre tributar amb regles de no residents mantenint la condici\u00f3 de contribuent de l&#8217;IRPF durant l&#8217;any d&#8217;arribada i els cinc per\u00edodes impositius seg\u00fcents, si es compleixen requisits. L&#8217;<a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/eu_es\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-tributacion-no-residentes\/regimenes-opcionales\/regimen-especial-impatriados.html\" target=\"_blank\" rel=\"noopener\">Ag\u00e8ncia Tribut\u00e0ria<\/a> recorda la no resid\u00e8ncia pr\u00e8via de cinc anys i la incorporaci\u00f3 de nous col\u00b7lectius des del 2023, inclosos alguns teletreballadors.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">8. Preparar models, NIF i cens tributari<\/h3>\n<p style=\"margin:0 0 16px;\">Per optar al r\u00e8gim especial cal NIF i, si escau, alta al cens d&#8217;obligats tributaris. El <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/irpf\/tengo-que-presentar-declaracion\/regimen-fiscal-aplicable-trabajadores-desplazados\/modelo-149.html\" target=\"_blank\" rel=\"noopener\">model 149<\/a> comunica l&#8217;opci\u00f3, ren\u00fancia, exclusi\u00f3 o final del despla\u00e7ament; el model 151 s&#8217;utilitza per declarar sota el r\u00e8gim quan procedeix.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">9. Planificar fam\u00edlia, patrimoni i doble imposici\u00f3<\/h3>\n<p style=\"margin:0 0 16px;\">El trasllat de familiars pot canviar resid\u00e8ncia fiscal, cobertura sanit\u00e0ria, feina del c\u00f2njuge, escolaritzaci\u00f3 i habitatge. Patrimoni fora d&#8217;Espanya, societats, stock options, criptoactius, lloguers o dividends tamb\u00e9 s&#8217;han de revisar quan dos pa\u00efsos poden reclamar potestat tribut\u00e0ria.<\/p>\n<div style=\"margin:24px 0;padding:20px 22px;background:#f3f3f3;border:1px solid #e6e6e6;border-left:2px solid #000;\">\n<p style=\"margin:0;color:#2b2b2b;\"><strong style=\"color:#000;font-weight:800;\">Nota prudent:<\/strong> el visat de n\u00f2mada digital no equival autom\u00e0ticament a un tractament fiscal favorable. Resid\u00e8ncia fiscal, Seguretat Social, r\u00e8gim Beckham i rendes estrangeres s&#8217;han de revisar cas per cas.<\/p>\n<\/p><\/div>\n<h2 id=\"residencia-fiscal-any-arribada\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Resid\u00e8ncia fiscal i any d&#8217;arribada<\/h2>\n<p style=\"margin:0 0 16px;\">L&#8217;any d&#8217;arribada acostuma a ser el m\u00e9s delicat. Una persona que entra a Espanya amb autoritzaci\u00f3 de teletreball internacional pot superar o no els 183 dies segons data d&#8217;entrada, viatges i perman\u00e8ncia real. Per\u00f2 el c\u00f2mput de dies no \u00e9s l&#8217;\u00fanic criteri, perqu\u00e8 tamb\u00e9 poden importar interessos econ\u00f2mics i vincles familiars.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:760px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Pregunta<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Per qu\u00e8 importa<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Prova<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Quants dies ser\u00e0s a Espanya?<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">El llindar de 183 dies es calcula per any natural.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Entrades i sortides, vols, allotjament i calendari de viatges.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">On s\u00f3n els interessos econ\u00f2mics?<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">El centre d&#8217;interessos econ\u00f2mics pot determinar resid\u00e8ncia fiscal.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Contractes, factures, comptes, clients i estructura de negoci.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Es trasllada la fam\u00edlia?<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">C\u00f2njuge i fills menors residents a Espanya poden activar una presumpci\u00f3.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Escolaritzaci\u00f3, empadronament, resid\u00e8ncia efectiva i documents familiars.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<h2 id=\"documents-nomades-digitals\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Documents i proves que conv\u00e9 preparar<\/h2>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<h3 style=\"margin:0 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(20px,5.2vw,23px);line-height:1.25;font-weight:800;\">Checklist abans de presentar<\/h3>\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Identitat:<\/strong> passaport, formularis, fotografies i NIE si escau.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Antecedents:<\/strong> certificats, postil\u00b7la o legalitzaci\u00f3 i traducci\u00f3 jurada quan calgui.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Relaci\u00f3 laboral o professional:<\/strong> contracte, certificat d&#8217;empresa, autoritzaci\u00f3 de teletreball, clients i antiguitat de la relaci\u00f3.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Ingressos:<\/strong> n\u00f2mines, factures, extractes i prova vinculada a l&#8217;SMI vigent.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Seguretat Social:<\/strong> alta a Espanya o cobertura importada v\u00e0lida quan sigui possible.<\/li>\n<li style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Fiscalitat:<\/strong> certificat de resid\u00e8ncia fiscal anterior, NIF, cens i valoraci\u00f3 del model 149.<\/li>\n<\/ul><\/div>\n<h2 id=\"errors-fiscals-nomades\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Errors fiscals freq\u00fcents<\/h2>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Pensar que el visat decideix la resid\u00e8ncia fiscal<\/h3>\n<p style=\"margin:0 0 16px;\">El visat permet residir i treballar en remot si es compleixen condicions, per\u00f2 la resid\u00e8ncia fiscal es decideix amb normes tribut\u00e0ries. Dies, interessos econ\u00f2mics, fam\u00edlia, conveni i prova documental poden canviar la resposta.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Aplicar el r\u00e8gim Beckham sense revisar requisits<\/h3>\n<p style=\"margin:0 0 16px;\">El r\u00e8gim pot ser \u00fatil, per\u00f2 no \u00e9s autom\u00e0tic. No resid\u00e8ncia pr\u00e8via, causa del despla\u00e7ament, documentaci\u00f3, terminis i models s&#8217;han de revisar amb cura, sobretot en aut\u00f2noms o societats estrangeres.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Ignorar patrimoni fora d&#8217;Espanya<\/h3>\n<p style=\"margin:0 0 16px;\">Dividends, lloguers, stock options, criptoactius, comptes, societats o immobles fora d&#8217;Espanya poden ser rellevants si la persona passa a ser resident fiscal espanyola. La planificaci\u00f3 ha d&#8217;incloure patrimoni, no nom\u00e9s salari remot.<\/p>\n<h2 id=\"graciacalbet-nomades-digitals\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Com pot ajudar-te GraciaCalbet<\/h2>\n<p style=\"margin:0 0 16px;\">A GraciaCalbet assessorem professionals internacionals, empleats remots, aut\u00f2noms, directius i fam\u00edlies que volen traslladar-se a Espanya amb una visi\u00f3 integrada d&#8217;estrangeria, fiscalitat i execuci\u00f3 administrativa.<\/p>\n<p style=\"margin:0 0 16px;\">Coordinem <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-internacional\/\">assessorament fiscal internacional<\/a>, <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/administrativo\/extranjeria-y-nacionalidad\/\">estrangeria i nacionalitat<\/a>, <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/relocation-and-fiscal-support\/\">relocation and fiscal support<\/a>, <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/renta-no-residentes\/\">renda de no residents<\/a> i <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">contacte amb l&#8217;equip<\/a> perqu\u00e8 perm\u00eds, alta, models i primer any fiscal no es tractin com peces separades.<\/p>\n<div style=\"position:relative;margin:clamp(28px,6vw,44px) 0;padding:clamp(26px,6vw,42px);background:#000;color:#fff;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-6%;bottom:-18%;width:min(520px,82vw);max-width:none;opacity:.12;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent-alt.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,280px),1fr));gap:clamp(18px,5vw,34px);align-items:end;\">\n<div>\n<p style=\"margin:0 0 10px;color:#fff;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">GRACIACALBET<\/p>\n<p style=\"margin:0;color:#fff;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(28px,6vw,44px);line-height:1.02;font-weight:600;\">Resid\u00e8ncia, fiscalitat i relocation revisades conjuntament<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 18px;color:#f3f3f3;line-height:1.62;\">Si vols treballar en remot des d&#8217;Espanya, revisa elegibilitat, documents, Seguretat Social, resid\u00e8ncia fiscal i r\u00e8gim aplicable abans de presentar.<\/p>\n<p>        <a style=\"display:inline-block;padding:13px 20px;background:#ffffff;color:#000;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Sol\u00b7licitar consulta<\/a>\n      <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"preguntes-frequents\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Preguntes Freq\u00fcents (FAQs)<\/h2>\n<div style=\"margin:0 0 clamp(32px,7vw,48px);border-top:1px solid #000;\">\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>El visat de n\u00f2mada digital converteix autom\u00e0ticament en resident fiscal?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">No. El visat o autoritzaci\u00f3 permet residir i treballar en remot si es compleixen requisits migratoris. La resid\u00e8ncia fiscal s&#8217;analitza amb normes tribut\u00e0ries: dies, interessos econ\u00f2mics, fam\u00edlia i convenis de doble imposici\u00f3.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Quins ingressos ha d&#8217;acreditar un n\u00f2mada digital el 2026?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">El requisit es vincula a l&#8217;SMI vigent. El 2026, el BOE fixa l&#8217;SMI en 1.221 euros mensuals en 14 pagues. La xifra i la documentaci\u00f3 s&#8217;han de revisar abans de presentar, sobretot si s&#8217;inclouen familiars.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Els n\u00f2mades digitals poden acollir-se al r\u00e8gim Beckham?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Poden fer-ho en alguns sup\u00f2sits, per\u00f2 no \u00e9s autom\u00e0tic. Cal revisar no resid\u00e8ncia pr\u00e8via, causa del despla\u00e7ament, terminis, model 149 i tipus d&#8217;activitat.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Conv\u00e9 arribar a Espanya al gener o a mig any?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0;color:#2b2b2b;line-height:1.68;\">Dep\u00e8n. Arribar al gener pot simplificar la planificaci\u00f3 anual, per\u00f2 fa m\u00e9s probable superar 183 dies. Arribar m\u00e9s tard canvia el c\u00f2mput, per\u00f2 no elimina altres criteris com interessos econ\u00f2mics o fam\u00edlia resident.<\/p>\n<\/details><\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Una guia per revisar resid\u00e8ncia i fiscalitat per a n\u00f2mades digitals a Espanya : autoritzaci\u00f3 de teletreball, SMI 2026, Seguretat Social, resid\u00e8ncia fiscal, r\u00e8gim Beckham i documentaci\u00f3.<\/p>\n","protected":false},"author":1,"featured_media":1604,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[373],"tags":[],"class_list":["post-5579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad-internacional"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/comments?post=5579"}],"version-history":[{"count":0,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5579\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/1604"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=5579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=5579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=5579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}