What Is the Digital Nomad in Spanish Law?
Spain created a legal framework for internationally mobile remote workers under Ley 28/2022, de 21 de diciembre, de fomento del ecosistema de las empresas emergentes (Startup Law). The residency status is formally called Autorización de Residencia para Teletrabajadores de Carácter Internacional — known as the “digital nomad visa” in English.
It targets nationals of countries outside the EU and EEA who work exclusively or predominantly for companies or clients established abroad. Spain positions itself as a competitor to Portugal (Visa D8), Estonia, and other countries with comparable rules.
How It Works in Spain
Core Requirements (Art. 74–77 Startup Law)
| Requirement | 2024 Threshold |
|---|---|
| Minimum monthly income (applicant) | ≥ €2,268 (200% SMI) |
| Additional income per family member | + €851 (75% SMI) |
| Share of Spanish clients | max. 20% of total activity |
| Operating history of foreign employer | min. 1 year (for employees) |
| No Spanish tax residency in the previous | 5 years |
Competent Authority
In Spain: Unidades de Grandes Empresas (UGE) of the Secretaría de Estado de Migraciones. Abroad: Spanish consulates for the initial long-stay visa (up to 12 months).
Duration and Renewal
- Visa (up to 12 months): Initial application from abroad at the relevant consulate.
- Residency Permit (up to 3 years): Conversion after entry or direct application if already legally in Spain.
- Renewal: In 2-year increments, as long as requirements are maintained.
Practical Example
A freelance UX designer from London working for a US-based SaaS company and a Canadian e-commerce client wants to relocate to Valencia. Net monthly income: €5,000, 0% from Spanish clients.
Tax path under the Ley Beckham regime:
- From the 184th day of presence, Spanish tax residency is established.
- He applies for the Ley Beckham regime (Art. 93 Ley del IRPF) within 6 months of social security registration.
- If approved, he pays a flat rate of 24% on annual income of €60,000 = €14,400 in tax — instead of progressive IRPF of approximately €19,500–€21,000.
- Over 6 years: estimated tax saving of approximately €30,000–€40,000.
Related Concepts
- Spain Tax Residency — 183-day rule and economic interest centre
- Ley Beckham Special Regime — 24% flat rate for inbound workers, up to 6 years
- Non-Resident Income Tax (IRNR) — taxation before Spanish tax residency is established
- NIE / NIF — Spanish tax identification number, mandatory for all tax filings
- Digital Nomad Visa — the permit itself, eligibility requirements and application process