Live in Spain and work for the world — with the right visa from day one

Digital Nomad Visa Spain: a residence authorisation for non-EU nationals working remotely for foreign companies or clients, governed by Arts. 61–62 of Ley 14/2013 as amended by Ley 28/2022 (the Startup Act). The applicant must demonstrate minimum income of €2,442/month (200% of the 2026 SMI), a remote employment or professional relationship with entities outside Spain (up to 20% Spanish-source income permitted), and private health insurance with Spain-wide coverage. Applications filed with the UGE-CE resolve in 20 working days; consular applications resolve in 10 working days but produce only a 12-month initial visa. Eligible applicants may combine the visa with the Beckham Law (Art. 93 LIRPF) — flat 24% income tax rate on Spanish-source income for 6 fiscal years — provided Modelo 149 is filed within 6 months of first Social Security registration. See also: intracompany transfer (ICT), entrepreneur visa, and the immigration practice overview.

Legal Framework — Ley 28/2022 Arts. 61–67

Arts. 61 and 62 of Ley 14/2013, in the wording given by Ley 28/2022 (the Spanish Startup Act), establish a dedicated legal framework for non-EU remote workers. The digital nomad visa (visado para teletrabajo de carácter internacional) allows non-EU nationals to reside legally in Spain while performing their employment or professional activity remotely for companies or clients established outside Spain, subject to a 20% Spanish-source income limit.

Key requirements:

• Remote activity for foreign entities (up to 20% Spanish-source income permitted)
• Minimum income: 200% of the SMI (€2,442/month in 2026; SMI 2026: €1,221/month)
• Private health insurance covering Spain with social-security-equivalent coverage
• Clean criminal record (apostilled certificate, no older than 3 months)
• Employment contract or self-employment activity evidence

UGE-CE Fast Track — 20 Working Days

Applications filed directly with the UGE-CE (for applicants already in Spain with a valid leave-to-remain) resolve in 20 working days and produce an initial authorisation of up to 3 years — the preferred route when available. Consular applications resolve in 10 working days but produce only a 12-month initial visa, which the holder then converts to a 3-year residence authorisation on arrival in Spain.

We determine the optimal processing route for each applicant’s situation and prepare a dossier that minimises the risk of requests for supplementary documentation.

Beckham Law — Flat 24% Tax Rate for 6 Years

For remote workers with significant foreign-source income, the combination of the digital nomad visa with the Beckham Law (Art. 93 LIRPF — Ley del Impuesto sobre la Renta de las Personas Físicas) is one of the most tax-efficient arrangements available in European law for remote workers:

• Taxation only on Spanish-source income — foreign-source income is entirely exempt
• Flat rate of 24% on Spanish employment income up to €600,000 (47% on excess)
• Duration: 6 fiscal years of Spanish residence
• Applicable to remote workers whose relocation to Spain is motivated by a new employment or professional relationship

The election (Modelo 149) must be filed within 6 months of the first Spanish social-security registration date or the date on which the professional activity in Spain commences. This window is absolute — it cannot be extended and a late or missed filing permanently forecloses the regime for the entire Spanish assignment.

The contrast with ordinary Spanish resident taxation is stark: a tax resident under the general regime pays progressive rates of 19–47% on worldwide income. For a remote worker with annual foreign-source income of €80,000–€150,000, the Beckham Law saving can amount to tens of thousands of euros annually.

Employee vs. Self-Employed — Different Documentation

Employees with a foreign employer need: a current employment contract with a foreign entity; an employer certificate confirming the remote nature of the work and the absence of a permanent establishment in Spain; and three months’ payslips. Critical point: if the foreign employer has a Spanish branch or subsidiary, the work may be characterised as performed in Spain, which changes the applicable regime.

Freelancers and self-employed persons need: evidence of foreign client relationships and remote service provision — service contracts, invoices, international payment platform records, or any documentation evidencing the cross-border nature of the activity. Minimum self-employment activity history: typically three months. We coordinate RETA (Régimen Especial de Trabajadores Autónomo — Special Regime for Self-Employed Workers) registration as part of the post-arrival process where required.

Common Refusal Grounds — and How to Avoid Them

Insufficient income evidence. The most scrutinised element. Three months of consistent, regular income above the threshold is required — not just the current month. Freelancers with variable income must document the stability of their activity: historical invoices, long-duration contracts, client letters.

Deficient employer certificate. Must specify that the work is conducted entirely by remote means, that the employer has no permanent establishment in Spain, and that the employee is authorised to work from Spain. Generic HR certificates that do not explicitly mention remote work are a common cause of refusal.

Non-compliant health insurance. Travel insurance, high-excess policies, and international insurance that excludes elective care do not satisfy the requirement. The policy must provide Spain-wide cover equivalent to Spanish public healthcare and must be active from the date of application — not from the date of arrival.

Expired or unapostilled criminal record certificate. Must have been issued within three months of the filing date. Apostille under the Hague Convention (1961). If the document is not in Spanish, a sworn translation by an official translator is required.

Exceeding the 20% Spanish-income threshold. If Spanish-source income exceeds 20% of total income in the reference period, the application can be refused. Verify compliance before filing and, where there is a risk of future breach, structure the activity to comply before the next renewal.

This service is part of our immigration and international talent mobility practice.