Residence and Taxation for Digital Nomads in Spain
Residence and Taxation for Digital Nomads in Spain
Thursday, March 20, 2025
Liudmila Gnybida
The residence permit for Digital Nomads is one of the most successful permits in Spain in recent times, as it allows you to live in Spain while continuing to work remotely for a foreign company or for your clients located anywhere in the world.
Many working-age foreigners seek the advantages of living in Spain (climate, cuisine, healthcare, education, lifestyle) without giving up their professional position in their home country. The only essential requirement to apply for this visa or permit is that the work must be able to be performed remotely (telework).
This permit is regulated in Chapter V bis of Law 28/2022 on Startups (Article 74 and following). Below, we explain how it works:
What is it?
It’s a residence permit, valid for up to 5 years, perfect for non-EU foreigners who want to live in Spain and work remotely for companies located outside the country and, if self-employed, provide services to clients located around the world.
What benefits does it grant?
It allows you to live in Spain while working for foreign companies and grants free movement within the Schengen area.
Who is eligible?
Those eligible for this visa or permit include:
- Employees of a foreign company located outside Spain, allowing them to work remotely from Spain.
- Self-employed workers with clients worldwide. In these cases, is it allowed to work for Spanish companies? The holder of the international telework permit is allowed to work for a company located in Spain, provided that this work does not exceed 20% of their total professional activity.
Additionally, in both cases, direct family members can also be included in the application.
In addition, in both cases, their immediate family members can also be included in the application.
What are the requirements?
Personal Requirements
- Be over 18 years old.
- Proof of experience and training. A minimum of three years of verifiable professional experience or a university or postgraduate degree, vocational training, or business school training, all from prestigious institutions, is required.
- Have no criminal record.
Job or professional requirements
Workers and self-employed workers must prove that their employment or professional relationship can be carried out remotely and that they earn a minimum of €2,646 per month (200% of the minimum wage).
In addition, employees must prove:
- Be employed by a company not located in Spain at least three months before submitting the application.
- Proof of the existence of real and continuous activity by the contracting company for at least one year before applying.
And the self-employed workers:
- That they have a commercial contract with foreign companies for at least the last three months, and that the contract specifies that the professional activity will be carried out remotely.
What documentation is required?
General documentation
- Valid passport (original and copy of all pages).
- MI-T National Visa Application Form.
- Color photography.
- Criminal record certificate issued by each country where the applicant has resided for more than six months in the last two years.
- Declaration of no criminal record for the last five years.
- Rate 790
- Medical insurance contracted with an accredited company in Spain.
Specific
- Company certificate indicating length of contract and authorization to telework.
- Certificate from the Commercial Registry of the company's country of origin that proves its activity and that it was established within the last 1 year. For self-employed workers:
- Certificate from client companies indicating the duration of their contract with the worker and that the services will be provided remotely.
- Social Security certificate or equivalent in the country of origin certifying that the worker is affiliated.
- Responsible Declaration of already self-employed workers stating that they comply with social security obligations
Family documentation
Each member of the family unit must provide their personal documentation.
In addition, notarial powers from each family member will be required. If they are minors, the power must be signed by the parent indicated in the application.
How is it requested?
From the country of origin
If the worker is abroad, they may apply for a visa to telework at the Spanish Embassy or Consulate located in their country of origin or residence. The visa will be valid for 1 year, unless the employment contract has a shorter duration, in which case the visa will match the duration of the contract.
The processing of the application and the issuance of the visa take approximately 30 days.
60 days before the visa expires, those interested in continuing in Spain must apply for a residence permit for international remote workers, provided that the conditions are still met.
From Spain
If the applicant is legally in Spain, they may apply for a residence permit for international remote workers before the Ministry of Inclusion, Social Security and Migration in Spain. The residence permit is valid for a maximum of 3 years, unless the employment contract has a shorter duration.
The resolution period is 20 business days.
Once granted, an appointment must be made with the police to register fingerprints and obtain the physical residence card.
Holders of this permit may apply for renewal in two-year periods, provided that the conditions that granted the right to obtain it are still met.
The processing of the application and the issuance of the visa take approximately 30 days.
60 days before the visa expires, those interested in continuing in Spain must apply for a residence permit for international remote workers, provided that the conditions are still met.
Tax benefits
The foreign worker will become a tax resident in Spain if:
- They spend more than 183 days in the national territory.
- Their center of economic interest is in Spain, that is, their business or professional activities.
- Their spouse or children live in the country.
Self-employed individuals and employees may benefit from the Beckham Law. The special regime for inbound taxpayers offers highly attractive tax advantages for those moving to Spain, allowing them to be taxed only on income earned in Spain at a reduced rate of 24% up to €600,000. From €600,001 onwards, inbound taxpayers will be taxed at 47%.
To qualify for this special inbound taxpayer regime, the individual must not have been a resident in Spain during the five tax years prior to the year in which they move to Spanish territory.
Contact GRÀCIACALBET
Our Global Mobility department advises you at every step of the process, ensuring that your application meets all legal requirements.
To obtain more information on how to apply for the Digital Nomad Visa/Residence Permit or explore other ways to obtain residency in Spain, contact us.
