The digital nomad visa for Spain, regulated in Articles 74 bis to 74 quinquies of Ley 14/2013 on Support for Entrepreneurs (added by the fifth final provision of 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 activity rule is decisive: 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). 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. For those who move as employees, the special tax regime under the Beckham Law may also be available; the visa is not a requirement of that regime.
Eligibility Requirements and Minimum Income
The governing legislation is Articles 74 bis to 74 quinquies of Ley 14/2013, added by the fifth final provision 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.
- Company and relationship (Article 74 ter of Law 14/2013): the company or group you work for has 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 has lasted at least the last three months before the application; and you prove that the work can be done remotely. The one-year requirement applies to the company, not to the relationship.
- Sufficient income: 200% of the monthly Minimum Interprofessional Wage (SMI, €1,221 in 2026): €2,442 per month in 2026. The first family member adds 75% of the SMI (€915.75 per month) and each additional one adds 25% (€305.25 per month). Residence in Spain (UGE): €2,442/month (200% of the monthly SMI of €1,221). For the visa from abroad, some consulates apply the annual SMI divided by 12: €2,849/month. Check with your consulate. For family members, the UGE adds €915.75/month for the first and €305.25 for each additional one; those consulates, €1,068.38 and €356.13. The figure is updated every year with the SMI.
- Activity rule: an employee may only work for companies based outside Spain; 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). It is measured in activity, not as a share of income.
- 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).
- Health insurance: public insurance, or private health insurance with an insurer authorised to operate in Spain (Article 62.3.e of Law 14/2013), for the entire duration of the authorisation (travel insurance or partial cover is not accepted). Public cover under a Social Security agreement only counts if it includes healthcare in Spain.
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, evidence of qualification (a degree from a university, vocational training or a business school of recognised prestige, or at least three years of professional experience; Article 74 bis.2 of Law 14/2013), 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. Processing times vary by consulate; BMC checks the current situation for each case.
- 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 visa is granted for one year at most, or less if the work lasts less (Article 74 quater.1 of Law 14/2013).
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 residence authorisation filed in Spain with the UGE is decided within a maximum of 20 working days from the electronic application; if not decided, it is deemed granted (Article 76.1 of Law 14/2013; Article 30.2 of Law 39/2015). The ARTIN has an initial duration of three years (compared to one year at most 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 elect the Beckham regime, they become a Spanish tax resident if they spend more than 183 days in Spain in the calendar year or have the core of their interests here (Article 9 LIRPF). This means declaring worldwide income under the progressive IRPF scale, whose top rate depends on the region.
At moderate incomes, the general IRPF may cost less than the Beckham regime; it depends on the region, the family situation and other income, and it has to be calculated case by case.
Special Impatriate Regime — Beckham Law (Art. 93 IRPF Law)
Ley 28/2022 reformed Article 93 LIRPF. For the digital nomad, the route is ground 1º of Article 93.1.b (employment contract), and it covers only employees: it does not require a Spanish employer, and it covers remote work by telematic means without the employer ordering the move, in particular that of the employee holding the telework visa. The requirements are:
- Not having been a Spanish tax resident in any of the five tax years before the year of the move.
- Acquiring Spanish tax residence as a result of the move, in the regime’s first year or the previous one. The visa is not a requirement of the regime: an EU citizen teleworking from Spain as an employee qualifies without a visa, and tax residence (Article 9 LIRPF) does not depend on immigration status.
- Not obtaining income through a permanent establishment in Spain (letter c of Article 93.1).
A self-employed nomad generally does not qualify: a self-employed person can only access the regime if their case fits case 3º (entrepreneurial activity, Article 70 of Law 14/2013) or case 4º (highly qualified professional, with more than 40% of their income from that activity).
How the two regimes compare:
| Item | Standard regime | Beckham Law |
|---|---|---|
| What is taxed | Worldwide income | All employment income; of other income, only that obtained in Spain |
| Tax rate | Progressive scale, top rate depends on the region | 24% up to €600,000 on all income other than dividends, interest and gains |
| Rate on excess | Not applicable | 47% |
| Dividends, interest and gains | Savings scale | Savings scale (19% to 30%) |
| Duration | Indefinite | 6 tax years (the year tax residence is acquired + 5) |
| Tax return | Form 100 | Form 151 |
The election is made with Form 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. The AEAT issues an accreditation document of the election within 10 working days at most (Article 119.4 of the IRPF Regulation).
The regime ends early if any of the conditions of Article 93 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). It can also be renounced in November or December, with effect from the following year, and a taxpayer who renounces cannot elect it again (Article 117.1 and 117.4 of the IRPF Regulation).
Whether the regime is worth it depends on the case: at moderate incomes, the general IRPF may cost less, depending on the region, the family situation and other income, so it has to be calculated case by case before electing.
Family Members and Extension of the Authorisation
The following family members may apply for the authorisation or the visa together with the holder or afterwards (Article 62.4 of Law 14/2013):
- Spouse or partner.
- Children, whether minors or adults who are dependent on the holder.
- Ascendants who are dependent on the holder.
Renewal and the Path to Long-Term Residence
The timeline for the regime is as follows:
- Initial visa (consular route): one year at most, or less if the work lasts less (Article 74 quater.1 of Law 14/2013).
- 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 (Article 32 of Organic Law 4/2000 and Articles 175 et seq. of the Immigration Regulation, RD 1155/2024, in force since 20 May 2025): 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 two years for nationals of origin of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea or Portugal, and for people of Sephardic origin (Article 22.1 of the Civil Code).
For ARTIN renewal, the requirements are essentially the same as for the initial application: evidencing sufficient income, maintaining the remote activity within the visa’s activity rule (an employee only for companies based outside Spain; a self-employed professional with no more than 20% of their total professional activity for companies in Spain), 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. A private policy must be health insurance with an insurer authorised to operate in Spain (Article 62.3.e of Law 14/2013), 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. Breaching the activity rule. 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). The rule is measured in activity, not as a share of income. A self-employed applicant with significant work for Spanish companies needs prior analysis, and breaching the rule puts the renewal of the visa at risk.
6. Missing the Form 149 deadline. This is not a ground for visa refusal, but it is a costly tax mistake for an employee who could elect the Beckham regime: Form 149 must be filed within six months from the start date of the activity shown in the Social Security registration or in the document that allows you to keep your home-country Social Security (padrón registration does not count). The deadline cannot be extended: if you miss it, you can no longer elect the regime for that move.
Cost Breakdown
The costs involved in the process are as follows (2026 reference):
| Item | Indicative amount |
|---|---|
| Government fees (Form 790 code 052) | Set by the fee order in force; BMC confirms the amount for each case |
| Sworn translation of documents | €50–150 per document |
| Apostille (varies by country) | €20–80 per document |
| Private health insurance (annual, adult) | €600–1,200 |
Advisory fees vary depending on the profile, route chosen (consular or UGE) and complexity of the case (dependents, corporate structures, Beckham planning). Contact us for a personalised quote with no obligation.
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 regime election where applicable (for the digital nomad, employees only). 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. 74 bis to 74 quinquies (digital nomad visa)
- Ley 28/2022, of 21 December, on Promotion of the Start-Up Ecosystem — fifth final provision (adds the digital nomad visa to Law 14/2013) and amendment of Article 93 LIRPF (Beckham regime)
- 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