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V2460-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Distance workers eligible for special tax regime without international work visa

A Spanish and American citizen working for a US company asks whether they can apply for the special tax regime due to inability to obtain an international remote work visa. The DGT confirms eligibility if the activity is carried out remotely via computer means.

In 6 key points

How it affects those involved

Workers from certain countries may qualify for a special tax regime if they work remotely using digital tools, regardless of visa restrictions.

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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