Digital Nomad Visa Spain (Visa Nómada Digital)

What Is the Digital Nomad Visa?

Spain’s Digital Nomad Visa — formally the autorización de residencia para teletrabajadores de carácter internacional — was created by Article 67 of Ley 28/2022 de fomento del ecosistema de empresas emergentes (the Startup Law) and came into force in January 2023. It is specifically designed for non-EU/EEA nationals who work remotely using digital means for companies or clients based predominantly outside Spain.

The visa fills a gap that previously left digital workers in legal limbo: holders of standard tourist visas were technically prohibited from working while in Spain, even for entirely foreign employers. The Digital Nomad Visa provides a legal framework for remote work residency and includes a significant fiscal incentive — access to a modified version of the Ley Beckham regime.

How It Works in Spain

Two Entry Routes

There are two ways to obtain the Digital Nomad status:

1. Long-Stay Visa (Visado de larga duración): Applied for at a Spanish consulate in the applicant’s country of residence before entering Spain. Valid for one year, after which the holder must convert it to a residency permit.
2. Residency Permit (Autorización de residencia): Applied for at the Unit for Large Companies and Strategic Collective Groups (Unidad de Grandes Empresas, UGE) or at a provincial immigration office once already legally in Spain. Initial permit lasts three years.

Both routes are managed by the Ministry of Home Affairs (Ministerio de Interior) / General Directorate of Immigration (Dirección General de Migraciones).

Eligibility Requirements

To qualify, applicants must demonstrate:

• Non-EU nationality (EU/EEA citizens can work freely in Spain without a specific visa)
• Remote work relationship: At least 80% of professional activity must be performed remotely for companies or clients established outside Spain
• Income threshold: Minimum income of 200% of the national minimum wage (SMI). With the 2024 SMI at €1,134/month, this means at least approximately €27,200/year net
• Clean criminal record: No convictions in Spain or in the applicant’s countries of residence in the previous five years
• Health insurance: Public (if from a country with a reciprocal agreement) or private health insurance covering at least the scope of the Spanish public health system
• Accommodation in Spain: Evidence of a place to live during the permit period

The Fiscal Benefit: Modified Ley Beckham

The most attractive element for high earners is access to the Special Regime for Non-Resident Workers (Régimen Especial de Trabajadores Desplazados), popularly known as Ley Beckham. Under this regime, the holder is taxed as if they were a non-resident even though they are physically resident in Spain:

• Flat rate of 24% on employment or professional income up to €600,000
• Rate of 47% on income above €600,000
• No obligation to declare worldwide assets on Modelo 720 (annual overseas asset declaration) during the regime
• No Wealth Tax (Impuesto sobre el Patrimonio) on foreign assets during the regime
• The regime applies for up to five years (the year of obtaining residency plus four subsequent years)

The Ley Beckham application must be filed within six months of obtaining Spanish tax residency, using Modelo 149 with the AEAT.

Key Regulations

• Ley 28/2022 (Ley de Startups), Article 67: legal basis for the Digital Nomad Visa
• Ley Orgánica 4/2000 (LOEX) as amended: immigration framework applicable to the permit
• Real Decreto 557/2011 (Reglamento de Extranjería): implementing immigration regulations
• Ley 35/2006 (Ley del IRPF), Article 93: Ley Beckham special regime accessible to Digital Nomad Visa holders
• Orden HAP/2783/2015: Modelo 149 (application for the Ley Beckham regime)

Practical Implications for Foreign Investors

Comparison with the Golden Visa

Note: Spain abolished the Golden Visa for real estate investors effective April 2025. The Digital Nomad Visa remains active.

Tax Planning Considerations

While the 24% flat rate is favourable compared to IRPF’s top rate of 47%, Ley Beckham has limitations that prospective applicants should understand:

• Income from Spanish clients (above 20%) may be taxed differently or disqualify the applicant
• Investment income (dividends, capital gains, rental income) is excluded from the 24% rate and taxed at savings income rates (19–28%)
• Social security contributions are still required in Spain if working as an autónomo (self-employed), unless covered by a social security agreement with the home country
• The regime is irrevocable once elected for the applicable period; changing personal circumstances (e.g., starting a Spanish-source employment) can interact with the flat-rate regime in complex ways

Autonomo Registration

Digital nomads who work as freelancers — rather than as employed workers of a foreign company — must register as autónomos (self-employed) with the AEAT and with the Social Security. The autónomo monthly contribution base is income-linked since 2023. For high earners, contributions can reach €500+/month, and this cost should be factored into the overall fiscal comparison.

How BMC Can Help

Our immigration and tax teams provide an integrated service for Digital Nomad Visa applicants: preparing the visa or residency permit application, registering with the AEAT as a Spanish tax resident, filing the Ley Beckham election (Modelo 149), and advising on autónomo registration and social security obligations. We also model the five-year effective tax comparison between the Ley Beckham regime and standard IRPF for high-earning applicants.