The digital nomad visa for Spain — governed by Ley 14/2013 on Support for Entrepreneurs following its amendment by Ley 28/2022 on start-ups — has established itself as one of the leading mobility instruments for remote workers wishing to base themselves in Europe. Spain combines digital infrastructure, a competitive cost of living relative to other southern European destinations, and a universal public healthcare system that covers residents regardless of nationality. For professionals working remotely for foreign employers or clients, this authorisation provides full legal residence within a reasonably short timeframe.
This regime is not designed for workers seeking to join the local Spanish labour market: the requirement that at least 90% of income comes from clients or employers based outside Spain is decisive. But for developers, consultants, designers, content creators, financial analysts or any professional whose work is geographically independent, the digital nomad visa opens the door to Spanish residency — and, with it, the possibility of accessing the special tax regime under the Beckham Law.
Eligibility Requirements and Minimum Income
The governing legislation is Art. 61 bis et seq. of Ley 14/2013, introduced by Art. 9 of Ley 28/2022, of 21 December. To be eligible, the applicant must simultaneously meet the following requirements:
- Remote work activity: the applicant must work through IT and telecommunications systems, either as an employee of a foreign company (under a contract authorising remote work) or as a self-employed person or company owner with clients outside Spain.
- Sufficient income: 200% of the current Minimum Interprofessional Wage (SMI), i.e. approximately €2,368 per month in 2026. For each family member included in the application: an additional 75% of the SMI (around €888 per month per dependent family unit member).
- Cap on Spanish clients: no more than 20% of total income may come from companies or clients based in Spain.
- Clean criminal record: certificates from the country of birth and from all countries of residence during the preceding five years.
- Private health insurance: full coverage in Spain for the entire duration of the authorisation (travel insurance or partial cover is not accepted).
- Not having been resident in Spain during the five years preceding the application (or two years under some favourable interpretations that certain consulates have accepted).
To evidence income, the most commonly used documents are bank statements for the last three months, service contracts or an employment contract with the foreign employer, and invoices issued in the case of freelancers.
Application Process Step by Step
The regime provides two main routes:
Consular Route (from abroad)
- Document collection — Apostilled criminal record certificates, university degree or evidence of five years of professional experience, employment contract or client portfolio, bank statements, health insurance, and national visa application form.
- Appointment at the relevant Spanish consulate in the applicant’s country of residence. Appointments must be booked well in advance: consulates such as those in Miami or Buenos Aires have waiting lists of several weeks.
- Submission of the application — The consulate has 20 working days to decide. In practice the timeframes range from 4 to 10 weeks. Administrative silence applies positively if 20 days pass without a response.
- Entry into Spain and application for the Foreigner Identity Card (TIE) — Once in Spain, the holder has 30 days to apply for the NIE and TIE at the relevant Immigration Office.
The initial visa is valid for 12 months from the date of entry.
UGE Route (Unidad de Grandes Empresas — from within Spain)
For individuals already in Spain on a lawful immigration status (tourist visa in force, student status, or any situation allowing legal presence in Spain), it is possible to apply directly for the International Telework Residence Authorisation (ARTIN) through the Large Enterprises and Strategic Collectives Unit (Unidad de Grandes Empresas y Colectivos Estratégicos — UGE).
The process is entirely online via the MERCURIO portal. The statutory decision period is 20 working days and in practice the UGE tends to be faster than the consular route. The ARTIN has an initial duration of three years (compared to 12 months for the consular visa) and is renewable for additional two-year periods.
Practical recommendation: if the applicant is already in Spain on a lawful status, the UGE route is almost always preferable: a longer initial period, more predictable processing and no need to manage document apostilling abroad.
Taxation: Beckham Law and Standard Regime
The tax aspects are often the most significant consideration in the decision to move to Spain. Digital nomads face two possible scenarios:
Standard Tax Regime (General IRPF)
If the nomad does not apply for the Beckham Law, they become a Spanish tax resident once they exceed 183 days of presence in Spain during the calendar year. This means declaring worldwide income under the progressive IRPF scale, with marginal rates from 19% to 47% depending on the taxable base bracket.
For remote work incomes typically seen in the €40,000–€80,000 range, the average effective rate generally falls between 24% and 36%, depending on the autonomous community, family circumstances and other personal factors.
Special Impatriate Regime — Beckham Law (Art. 93 IRPF Law)
Ley 28/2022 expressly opened this regime to remote workers who transfer their tax residence to Spain. The specific requirements for digital nomads are:
- Not having been a Spanish tax resident during the five tax years preceding the year of arrival.
- Moving to Spain as a result of an employment contract with a foreign employer, or commencing professional activity as a self-employed person with predominantly foreign clients.
- Maintaining the activity that prompted the move for the duration of the regime.
The tax advantages are substantial:
| Item | Standard regime | Beckham Law |
|---|---|---|
| Tax base | Worldwide income | Spanish-source income only |
| Tax rate | Progressive scale 19%–47% | Flat rate 24% (up to €600,000) |
| Rate on excess | — | 47% |
| Duration | Indefinite | 6 tax years (year of arrival + 5) |
| Tax return | Form 100 | Form 151 |
The application is submitted using Form 149 to the AEAT within six months of the start of activity or Social Security registration in Spain. Once granted, the regime is irrevocable for its duration unless the taxpayer ceases to meet the requirements.
For a nomad with income of €60,000 per year from foreign clients, the difference between the standard regime and the Beckham Law can represent a tax saving of between €8,000 and €15,000 per year, depending on the autonomous community of residence.
Family Members and Extension of the Authorisation
Family reunion may be processed simultaneously with the main application or at a later stage. The following may be included:
- Spouse or civil partner registered in a public registry.
- Minor children or economically dependent adult children.
- Ascendants (parents) who are financially dependent on the holder.
Reunited family members receive a residence authorisation (not a work permit) of the same duration as the main holder’s. After one year from obtaining the first authorisation, they may apply separately for employed or self-employed work authorisation, without the main holder needing to maintain their activity.
A relevant point for international couples: if the spouse wishes to work in paid employment in Spain (for Spanish employers or in the local labour market), they must obtain a separate work authorisation. The family residence authorisation does not in itself confer the right to work.
Renewal and the Path to Long-Term Residence
The timeline for the regime is as follows:
- Initial visa (consular route): 12 months from entry.
- First ARTIN: 3 years (applied for in Spain via the UGE or as a conversion of the consular visa).
- First renewal: 2 additional years.
- Long-term residence (Arts. 148 et seq. of Ley Orgánica 4/2000): after five years of continuous lawful residence in Spain.
Long-term residence is a permanent status that does not require periodic renewal. After ten years of lawful residence, it is possible to apply for Spanish nationality by residence (Art. 22 of the Civil Code), with the standard ten-year period reduced to five years for nationals of Ibero-American countries, the Philippines, Equatorial Guinea, Portugal, Andorra, Equatorial Guinea and Sephardim.
For ARTIN renewal, the requirements are essentially the same as for the initial application: evidencing sufficient income, maintaining the remote activity with predominantly foreign clients, and having health insurance.
Common Mistakes and Grounds for Refusal
Applications that are refused or generate significant delays most commonly present one of the following problems:
1. Insufficient health insurance. The most common error: submitting travel insurance instead of a health insurance policy with full coverage in Spain. The insurance must be a health policy taken out with an insurer authorised in Spain or the EU, covering hospitalisation, emergencies, a general practitioner and specialists, without disproportionate co-payments or high excesses.
2. Income documentation not meeting Spanish standards. Bank statements must be in Spanish or accompanied by a sworn translation. Employment or service contracts must explicitly confirm that the employer or client is based outside Spain and that the work is carried out remotely.
3. Incomplete apostille. Criminal record certificates must be apostilled under the Hague Convention; the apostille must be from the country that issued the document, not the country of residence. An Italian national who has been living in Mexico for three years needs apostilled criminal records from both Italy and Mexico.
4. Non-recurring income. Applications sometimes include bank statements that show a single large deposit rather than recurring income. The authorisation is tied to a continuous professional activity, not to accumulated wealth; for that purpose, the investor residence authorisation is the relevant route.
5. More than 20% of income from Spanish clients. Some applicants have a Spanish client representing 25–35% of their invoicing. This is not necessarily a block if structured correctly (for example, reducing invoicing to the Spanish client before the application or evidencing that the client is a Spanish subsidiary of a foreign group), but it requires prior analysis.
6. Not applying for the Beckham Law within the deadline. This is not a ground for visa refusal, but it is a costly tax mistake: Form 149 must be submitted within six months of the start of activity. Beyond that deadline, the right is permanently lost.
Cost Breakdown
The costs involved in the process are as follows (2026 reference):
| Item | Indicative amount |
|---|---|
| Form 790 code 052 fee (visa) | €80 |
| Form 790 code 052 fee (ARTIN/UGE) | €200–230 |
| Sworn translation of documents | €50–150 per document |
| Apostille (varies by country) | €20–80 per document |
| Private health insurance (annual, adult) | €600–1,200 |
| Legal advisory fees (full management) | €1,200–2,500 |
| Tax advisory fees (Form 149 + Beckham planning) | €400–800 |
The total cost of a fully assisted application for a sole holder without dependents typically falls between €2,500 and €5,000, including the first year of health insurance and Beckham Law management. For families or cases with additional complexity (previous refusals, activity across several countries, corporate structures), fees may be higher.
Advisory fees are not an optional expenditure: a poorly documented application can lead to a refusal that requires restarting the process from the consulate, with the associated time and travel costs.
Next Steps: Consultation with the Immigration Team
If you are considering applying for the digital nomad visa in Spain, the optimal time to start the process is four to six weeks before the planned entry date — or immediately if you are already in Spain on a lawful status and wish to apply for the ARTIN directly.
BMC’s corporate immigration team advises on the most appropriate route for your situation (consular or UGE), prepares the complete documentation, manages communications with the consulate or the UGE, and coordinates with our tax team on the Beckham Law application where applicable. We also process simultaneous family reunion where the applicant is accompanied by dependents.
You can request a first consultation with no obligation through our contact form.
Legal references
- Ley 14/2013, of 27 September, on Support for Entrepreneurs and their Internationalisation — Arts. 61 bis to 61 quinquies (digital nomad visa)
- Ley 28/2022, of 21 December, on Promotion of the Start-Up Ecosystem — amendments to the digital nomad regime and Beckham Law
- Ministry of Foreign Affairs — Long-stay visas — official information by consulate
- AEAT — Special regime for displaced workers (Art. 93 IRPF Law) — Form 149, Form 151 and guidance
