Spain's Digital Nomad Visa (DNV) and the Beckham Law tax regime can be combined if you work as an employee. Law 28/2022 created the DNV and, at the same time, reformed Article 93 of the Personal Income Tax Act (LIRPF) to include digital nomad visa holders who work as employees. The result, for the remote employee: all employment income is taxed at 24% up to €600,000, and other income only if it is obtained in Spain, for six tax years. Eligibility is not automatic: missing the Modelo 149 deadline means losing the regime for the years it would have covered.
Quick answer: yes, if you work as an employee
The short answer is yes, if you work as an employee: a Digital Nomad Visa holder who is employed and has not been a Spanish tax resident in any of the five years before arrival can elect the Beckham Law regime. The combination is not a loophole or an incidental overlap — it is explicitly provided for by Ley 28/2022 (Ley de Fomento del Ecosistema de Empresas Emergentes), which amended Article 93 of the Ley 35/2006 (LIRPF) to expand the list of qualifying grounds for the move to include, among others, the teletrabajador de carácter internacional (international remote worker) covered by the DNV, but only as an employee. A self-employed digital nomad generally does not qualify for the regime: Article 93.1.b.1º LIRPF mentions this visa only for employees, and a self-employed person can only access the regime if their case fits case 3º (entrepreneurial activity) or case 4º (highly qualified professional).
The visa is not a requirement of the regime: what the Beckham Law requires is acquiring Spanish tax residence as a result of the move (in the regime’s first year or the previous one) and electing on time. Tax residence (Article 9 LIRPF) does not depend on immigration status. For a non-EU national, in practice the order is:
- Obtain the Digital Nomad Visa (at a consulate abroad or via the UGE in Spain), which is what allows you to live and work in Spain.
- Arrive in Spain and register with Social Security (or hold the document that allows you to keep your home-country Social Security).
- File Modelo 149 within six months from the start date of the activity shown in the Spanish Social Security registration or in the document that allows you to keep your home-country Social Security; if registration is not mandatory, from the document evidencing the start of the activity (Article 116.1 of the IRPF Regulation). Padrón registration does not count.
That deadline is set by the Reglamento del IRPF and cannot be extended: filing late means you cannot apply the regime for the years it would have covered.
Beckham Law eligibility checklist (Art. 93 LIRPF)
To qualify for the Beckham Law regime — regardless of whether you hold a DNV — the following conditions under Article 93 LIRPF must all be met simultaneously:
Condition 1 — Five-year prior non-residence. You must not have been a Spanish tax resident in any of the five tax years immediately preceding the year of arrival. Tax residency in Spain is established under Article 9 LIRPF by either (a) spending more than 183 days in Spain in a calendar year, (b) having your primary economic base in Spain, or (c) the legal presumption that arises if your non-separated spouse and dependent minor children habitually reside in Spain. One year of Spanish tax residency in the five-year window disqualifies you entirely — partial residency does not exist as a mitigating factor.
Condition 2 — Qualifying cause of displacement. You must move to Spain for one of the grounds listed in Article 93.1.b LIRPF as amended by Ley 28/2022:
- 1º An employment contract (except professional athletes). It does not require a Spanish employer: it covers an employment relationship with an employer in Spain, a posting ordered by the employer with a posting letter (this includes an intra-group transfer, which is not a separate ground) and remote work by telematic means without the employer ordering it, in particular that of the employee holding the telework visa.
- 2º A director role in a company (administrador). If the company is an asset-holding entity (entidad patrimonial) under Article 5.2 of the Corporate Income Tax Act (LIS), you cannot hold a stake that makes you a related party, that is, 25% or more (Article 93.1.b.2º LIRPF and Article 18.2 LIS). If it is not, there is no shareholding limit: a sole shareholder who is also the director of a trading company meets the qualifying condition.
- 3º Starting an entrepreneurial activity qualified under the procedure in Article 70 of Ley 14/2013 (emprendedor)
- 4º Providing services to Spanish emerging companies within Article 3 of Ley 28/2022, or performing training, research, development and innovation activities, where more than 40% of your total business, professional and employment income derives from that activity (profesional altamente cualificado)
For a DNV holder working as an employee, the relevant ground is 1º: Article 93.1.b.1º expressly names the international teleworking visa of Ley 14/2013, and it names it only for employees. If the holder works on their own account, that route is closed, and case 4º does not substitute for it: 4º requires services to Spanish emerging companies or R&D activity, not merely having clients outside Spain. A self-employed professional with a foreign client base does not fit 4º on that basis alone. The document that settles it is the authorisation resolution: if the field “Empresa que desplaza” reads AUTONOMO, the holder is self-employed.
Condition 3 — No income through a permanent establishment in Spain, except in cases 3º and 4º (Article 93.1.c LIRPF).
Condition 4 — File Modelo 149 on time. The application must be submitted electronically via the AEAT Sede Electrónica using Modelo 149, within six months from the start date of the activity shown in the Spanish Social Security registration or in the document that allows you to keep your home-country Social Security; if registration is not mandatory, from the document evidencing the start of the activity (Article 116.1 of the IRPF Regulation). Padrón registration does not count.
Condition 5 — Continuous compliance. The regime ends early if any of the conditions of Article 93 LIRPF stops being met, whatever happens to the visa. The exclusion takes effect in the tax period in which the condition stops being met and must be notified within one month (Article 118 of the IRPF Regulation).
Digital Nomad Visa eligibility (Articles 74 bis to 74 quinquies of Law 14/2013)
The DNV — formally the autorización de residencia para teletrabajadores de carácter internacional — is regulated in Articles 74 bis to 74 quinquies of Law 14/2013, added by the fifth final provision of Ley 28/2022. It is available exclusively to non-EU and non-EEA nationals (EU and EEA citizens enjoy freedom of movement and do not need it).
The core eligibility conditions for 2026 are:
Remote work for foreign companies. An employee may only work for companies based outside Spain. A self-employed professional may work for companies located in Spain, provided that work does not exceed 20% of their total professional activity (Article 74 bis.1 of Law 14/2013).
Company and relationship (Article 74 ter of Law 14/2013). The company or group you work for must have had real and continuous activity for at least one year; the employment relationship (or the commercial one, if you are self-employed) with the company outside Spain must have lasted at least the last three months before the application; and you must prove that the work can be done remotely. The one-year requirement applies to the company, not to the relationship.
Income threshold. Minimum income of 200% of Spain’s monthly SMI — in 2026, this is €2,442/month gross (approximately €29,304/year). The first family member adds 75% of the SMI (€915.75/month) and each additional one adds 25% (€305.25/month).
Health insurance. A private health insurance policy valid in Spain, covering the same scope as the Spanish public health system, with no significant co-payments. Travel insurance is not accepted. The insurer must be authorised to operate in Spain.
Clean criminal record. A certificate of no criminal record in Spain and in the countries where you have resided during the last two years, plus a sworn statement of having no criminal record in the last five years (Article 62.3.c of Law 14/2013).
Application routes. There are two: (a) consular application from outside Spain for a one-year long-stay visa, subsequently converted to a three-year residence authorisation; or (b) in-country application via the UGE (Unidad de Grandes Empresas y Colectivos Estratégicos) in Madrid, which directly grants a three-year authorisation for applicants already legally present in Spain.
Visa, tax residence and Modelo 149: the order in practice
The visa is not a condition of the Beckham Law. The regime requires acquiring Spanish tax residence as a result of the move (in the regime’s first year or the previous one) and electing on time, and tax residence (Article 9 LIRPF) does not depend on immigration status. For a non-EU national, however, the visa is what allows them to live and work in Spain, so in practice it comes first.
The practical timeline for an applicant arriving from outside Spain looks like this:
| Phase | Action | Timing |
|---|---|---|
| Pre-arrival | Consular DNV application | 6–12 weeks processing |
| Month 0 | Enter Spain on DNV, register with padrón, obtain NIE | First 30 days |
| Month 0–1 | Register with Social Security (or obtain the document to keep your home-country Social Security) | Within first weeks of activity |
| By Month 6 | File Modelo 149 | Six months from the start of the activity shown in the registration (padrón registration does not count) |
| Month 12 | Convert one-year visa to three-year residence permit (if via consular route) | Before visa expiry |
For applicants already in Spain (applying via UGE), the Modelo 149 deadline runs from the start of the activity shown in the Social Security registration, not from visa approval.
Income threshold — €2,442/month minimum (200% SMI 2026)
The €2,442/month threshold is a condition of the Digital Nomad Visa, not of the Beckham Law.
The 2026 figure is based on the SMI of €1,221/month (RD 126/2026). Under the 2023 joint DGEEAC-DGM Instruction, the threshold is 200% of the monthly SMI, without prorating extra payments: 200% of €1,221 = €2,442/month, about €29,304 over twelve months.
The threshold for 2026 represents an increase from approximately €2,268/month in 2024 (when the SMI was €1,134/month). Applicants who demonstrated income between these figures in prior years should verify their current income level meets the updated 2026 threshold before renewing or making a fresh application.
For family members: the first family member adds 75% of the SMI (€915.75/month) and each additional one adds 25% (€305.25/month). A couple with one child seeking the DNV in 2026 would need to demonstrate:
- Primary applicant: €2,442/month
- Partner (first family member): €915.75/month
- One child (additional family member): €305.25/month
- Total: €3,663/month
However, if both partners qualify independently for a DNV (each with their own professional activity for foreign clients), they apply separately and each meets the €2,442/month threshold individually — a more flexible and financially advantageous structure if income is split between the two.
Tax math: the regime’s rates vs general IRPF
For the full side-by-side numbers at every income level, see the Beckham Law vs standard IRPF comparison.
Beckham Law rates (Article 93.2.e LIRPF):
- 24% up to €600,000 and 47% above, applied to the whole taxable base except dividends, interest and gains (Article 25.1.f TRLIRNR). This covers all income that is not savings income, not only employment income.
- Dividends, interest and gains go on the savings scale: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above.
At moderate incomes, the general IRPF may work out cheaper; it depends on the region, the family situation and other income, and it has to be calculated case by case.
Income obtained outside Spain: a further benefit of the regime is that, except employment income, income obtained outside Spain is not taxed in Spain during the regime. If you hold foreign investment portfolios, rental properties abroad, or receive dividends from non-Spanish companies, this income is not taxed in Spain under the Beckham Law. Under the standard IRPF regime, it would be taxed on the savings scale or at progressive general rates (rental income). For individuals with significant foreign assets, this can represent additional savings beyond the employment income comparison.
6-year regime + extension limits
The Beckham Law regime runs for the tax year in which you acquire Spanish tax residence plus the five following tax years — a maximum of six consecutive fiscal years. There is no provision for extension or renewal while remaining continuously resident in Spain.
The first year is the one in which you acquire Spanish tax residence: the year of arrival if that year you spend more than 183 days in Spain or have the core of your interests here (Article 9 LIRPF); otherwise, the following year. The count does not start from the date you file Modelo 149.
Early termination: the regime ends before six years if any of the conditions of Article 93 LIRPF stops being met, whatever happens to the visa. The exclusion takes effect in the tax period in which the condition stops being met and must be notified within one month (Article 118 of the IRPF Regulation).
Post-regime obligations: from year seven, you become a standard Spanish tax resident under the general IRPF progressive scale. Worldwide income is taxable. Modelo 720 (overseas assets above €50,000 per category) resumes. The transition can involve a significant increase in tax liability — advance planning is strongly recommended from year four or five of the regime.
Re-qualification after leaving Spain: if you leave Spain, establish non-residency for at least five full tax years, and then return with a qualifying reason, you may be eligible to apply for the Beckham Law regime again upon re-establishment of residency. The five-year non-residency clock resets.
Family member implications (Beckham extends to family from 2023)
Law 28/2022 introduced a significant extension of the Beckham Law to family members — an innovation absent from the prior version of Article 93 LIRPF. Since 1 January 2023 the regime extends to the holder’s family. The spouse and children under 25 (or of any age with a disability) or, if there is no marriage, the other parent can elect it, provided all of the following are met (Article 93.3 LIRPF):
- They move to Spain with the holder, or later but before the end of the regime’s first year.
- They acquire Spanish tax residence.
- They were not Spanish residents in the previous five years and do not obtain income through a permanent establishment in Spain.
- Each year, the sum of their taxable bases (bases liquidables) is lower than the holder’s.
Each of them files their own Modelo 149, within six months from their entry into Spain or within the holder’s deadline, if that is longer.
In practice, this is most valuable for dual-income couples where both partners are remote workers. If the holder has a taxable base of €150,000 and the spouse one of €80,000, both can be under the regime, because the spouse’s is lower. The combined saving compared to standard IRPF at these income levels can exceed €30,000 per year.
Children under 25 (or of any age with a disability) can also elect the regime, with the same limit: the sum of their taxable bases must be lower than the holder’s.
What the family extension does not change: family members who are accompanying the principal applicant as dependants on the DNV — without their own professional activity — do not independently hold a DNV. Their immigration status is derivative. They can elect the Beckham Law if they meet the conditions of Article 93.3 LIRPF described above.
Common mistakes (Modelo 149 deadline, social security split-rule, exit planning)
The combined DNV + Beckham Law regime is administratively demanding and mistakes are costly. These are the most frequent errors seen in practice:
Mistake 1 — Missing the Modelo 149 six-month deadline. This is by far the most common and most expensive error. The deadline is six months from the start date of the activity shown in the Spanish Social Security registration or in the document that allows you to keep your home-country Social Security; if registration is not mandatory, from the document evidencing the start of the activity (Article 116.1 of the IRPF Regulation). Padrón registration does not count. The AEAT applies this deadline rigidly. An application filed late is rejected. The six-month deadline cannot be extended: if you miss it, you can no longer elect the regime for that move. Professional advisory support for the timing of this filing is not optional.
Mistake 2 — Confusing the start-date trigger. Some applicants believe the six-month window opens from the date the DNV is issued. It does not. It opens from the start date of the activity shown in the Spanish Social Security registration (or in the document that allows you to keep your home-country Social Security; if registration is not mandatory, from the document evidencing the start of the activity). Padrón registration does not count. Keep the document that evidences that date.
Mistake 3 — Social security miscalculation under bilateral agreements. Social security is separate from income tax. Under the Beckham Law, employment income is taxed in Spain at 24% up to €600,000. But social security contributions are governed by separate rules. If your employer is a non-EU company, and no bilateral totalization agreement applies (or it has expired), you may owe contributions to both Spain’s Seguridad Social and your home country’s system — a situation known as double social security contribution. The Spain-US totalization agreement addresses this for US employees; similar agreements exist with Japan, Canada, Australia, Chile, Mexico, and others. Verify the status of the relevant bilateral agreement before arrival and ensure your employer’s HR or payroll team is aware of the exemption certificate (A1 equivalent) required to invoke it.
Mistake 4 — Assuming income obtained outside Spain is taxed nowhere. Under the Beckham Law, income obtained outside Spain (except employment income) is not taxed in Spain. That does not free it from taxation in the country of source. Under the regime you are a Spanish tax resident, but you are taxed under the Non-Residents Income Tax rules. Many treaties do not treat as resident, for their purposes, someone taxed only on income obtained in that State, so analyse your case before relying on a treaty or on relief from double taxation.
Mistake 5 — No exit planning. Taxpayers who approach year five or six of the regime without a structured transition plan face a discontinuity: from one year to the next, worldwide income becomes taxable, Modelo 720 obligations resume, and income moves from the flat rate to the general progressive scale, whose top rate depends on the region. Pre-regime exit planning might include: reviewing the timing of asset disposals (particularly of assets that have appreciated during the regime period), restructuring foreign income to minimise the year-seven taxable base, and considering whether continuing Spanish residency is optimal versus establishing residency in a lower-tax jurisdiction after the Beckham period ends.
Mistake 6 — Exceeding the 20% limit and putting the DNV at risk. Under the DNV, an employee may only work for companies based outside Spain, and a self-employed professional may work for companies in Spain only if that work does not exceed 20% of their total professional activity (Article 74 bis.1 of Law 14/2013). If you begin working for Spanish companies above that limit, even informally or on a project basis, you breach the DNV conditions and put its renewal at risk. Keep a record of who you work for and in what proportion.
When NOT to combine them (high income from Spain only)
The combined DNV + Beckham Law regime is not always the optimal structure, and for a self-employed DNV holder it generally does not exist. There are specific scenarios where the combination is either unavailable or disadvantageous:
Work mainly for Spanish companies. Under the DNV, an employee may only work for companies based outside Spain, and a self-employed professional may work for companies in Spain only if that work does not exceed 20% of their total professional activity (Article 74 bis.1 of Law 14/2013). If your activity has changed, or was never mainly for companies outside Spain, you do not meet the DNV requirements. An honest assessment of income sources before applying is essential.
Moderate income. At moderate incomes, the general IRPF may work out cheaper; it depends on the region, the family situation and other income, and it has to be calculated case by case before electing.
Significant income from Spanish-source capital gains. Spanish-source capital gains — from Spanish real estate, Spanish listed shares, or participations in Spanish companies — are taxed on the savings scale under both the Beckham regime and the standard regime. The regime offers no advantage on this type of income. If your Spanish portfolio is the primary income source, the Beckham election is largely neutral and may not justify the administrative overhead.
Short stay (less than three years). If you intend to stay in Spain for fewer than three years, the annual saving from the Beckham Law must be weighed against the cost of professional advisory support for the combined application, Modelo 149 filing, and the subsequent annual Modelo 151 compliance (the IRNR-based return required under the Beckham regime, distinct from the standard Modelo 100). With a short expected stay, the net financial benefit may be limited; calculate it case by case.
Prior Spanish tax residency within five years. If you were a Spanish tax resident at any point in the five years before your year of arrival, the Beckham Law is simply unavailable. The DNV can still be obtained (the DNV has no prior-residency disqualification), but it cannot be combined with the Beckham Law regime for those who do not meet the five-year non-residency test.
How BMC can help
Our Beckham Law and Digital Nomad Visa teams work together on combined regime applications — this is precisely the type of cross-disciplinary advisory that single-service firms handle less effectively. We manage the full process: DNV application preparation and submission, NIE and padrón registration support, Modelo 149 filing within the six-month window, Social Security totalization agreement analysis, annual Modelo 151 compliance during the regime, and exit-year restructuring planning.
Our offices in Madrid, Malaga, and Las Palmas cover the most popular locations for digital nomad visa holders and serve clients across Spain and internationally. We also advise on the Las Palmas ZEC structure for clients considering incorporating a Spanish company during the regime period.
Contact our international tax and immigration team to request an eligibility assessment.