Practical resources
Beckham Law Spain Digital Nomad Visa 2026 — Complete Guide
Everything you need to know about Spain's digital nomad visa — income requirements, how the Beckham Law applies to digital nomads, tax savings, and your obligations with the Spanish tax authority in 2026.
200%
of the SMI minimum income required (~€42,000/year)
24%
flat IRPF rate under Beckham regime up to €600,000
5 years
maximum visa duration (1-year initial + renewals)
40%
minimum clients outside Spain for self-employed applicants
1. What is the digital nomad visa?
The international remote work visa, commonly known as the digital nomad visa, was introduced in Spain by Royal Decree 629/2022 of 26 July, developed under Law 14/2013 on support for entrepreneurs. It came into force in January 2023 and allows non-EU nationals to reside legally in Spain while working remotely for companies or clients located outside the country.
The visa is applied for at Spanish consulates abroad. Once in Spain, it is converted into a residence authorisation for remote work, processed by the Large Companies and Strategic Groups Unit (UGE-CE) of the Secretary of State for Migration. Processing is typically resolved within 20 working days.
Access modalities
- Employee: employment contract with a foreign company that authorises remote work from Spain.
- Freelancer / self-employed: provision of services to foreign clients, with a maximum of 20% of income from Spanish clients.
- Family reunification: spouse and minor children may accompany the visa holder without additional income requirements.
2. Requirements: minimum income and activity
The regulation requires demonstrating sufficient income to support the applicant and their family in Spain. The established threshold is 200% of the Minimum Interprofessional Wage (SMI) for the main applicant, plus 75% of the SMI for each dependant. Based on the 2026 SMI, this amounts to approximately €42,000/year for the primary applicant.
For employees
- Current employment contract with a company NOT domiciled in Spain
- Employer letter authorising remote work from Spain
- At least 3 months' seniority with the employer
- Private health insurance with coverage in Spain
- Apostilled criminal record certificate
For freelancers / self-employed
- At least one active contract with a foreign client
- Maximum 20% of income from Spanish clients (in practice: more than 80% must come from outside Spain)
- Proven professional track record (last 12 months)
- Private health insurance with coverage in Spain
- Apostilled criminal record certificate
3. Duration: from 1 year to 5 years
The initial visa has a duration of 1 year. Once in Spain, it can be converted into a residence authorisation for remote work, granted for 3 years and renewable. The maximum period under this regime is 5 years in total (1-year visa + 3-year authorisation + 1-year renewal).
Year 1 — Entry visa
Consular processing. Allows entry to Spain and establishment of residence. Convertible into a residence authorisation once on Spanish territory.
Years 2–4 — Residence authorisation (3 years)
Processed through the UGE-CE. Generates a permanent NIE. Requires tax registration in Spain (tax resident status if 183+ days/year are spent in Spain).
Year 5 — Final renewal
Last year of the special regime. After 5 years, long-term or permanent residency may be applied for (if general requirements are met).
4. Taxation: the Beckham Law for digital nomads
Since the 2023 reform (Startups Law), digital nomads with the RD 629/2022 visa can opt into the special expatriate regime (Beckham Law, art. 93 LIRPF). This means paying tax as a non-resident during the year of arrival and the following five years, at a flat rate of 24% on the first €600,000 of Spanish-source income (47% on the excess), compared with the progressive IRPF rates that can reach 47%.
Tax comparison (example: €80,000/year)
To opt into the regime, Form 149 must be submitted within six months of obtaining the NIE / Social Security registration. The prior condition is not having been tax-resident in Spain during the five years preceding the move.
Foreign-source income
Foreign-source income not derived from work performed in Spain (dividends, interest, capital gains on overseas assets) is taxed at the Non-Resident Income Tax rate (generally 19–25%), not at the Beckham 24% rate. This may be advantageous or disadvantageous depending on the individual's circumstances.
5. Tax and Social Security obligations
Spending more than 183 days per year in Spain makes the digital nomad a Spanish tax resident, with the following obligations:
Form 151 — IRPF Beckham regime return
Annual filing between 1 and 30 June (year following the accrual year). Replaces Form 100 (standard income tax return) during the special regime.
Form 720 — Declaration of overseas assets
Mandatory if you hold assets or rights abroad with an individual value exceeding €50,000 (bank accounts, real estate, shareholdings). Annual filing before 31 March. Penalties for non-compliance are very severe.
Social Security
Employees of foreign companies are generally covered by the social security system of their home country (A1 posting certificate, bilateral agreements). Freelancers providing services to Spanish clients must register with the RETA (self-employed social security regime) from day one.
VAT for self-employed professionals
Freelancers providing services to EU clients must register in the register of intra-community operators (ROI). Supplies of services to businesses outside the EU generally do not carry Spanish VAT (place of supply rule, art. 69 LIVA).
6. Comparison with other countries
The European digital nomad visa market has changed significantly over the past two years. Spain has established itself as one of the most attractive options thanks to the combination of the legal visa route and compatibility with the Beckham Law.
Portugal — D8 Visa
RNH abolished (2024)Portugal was for many years the favourite destination thanks to the Non-Habitual Resident (RNH) tax regime, which offered a 20% rate for high-value-added activities or exemption on foreign-source income. However, the RNH was abolished at the end of 2024 (replaced by the more restrictive IFICI). The D8 visa remains valid, but the tax advantage has disappeared for most profiles. Spain now offers more favourable conditions for professionals with medium-to-high incomes.
Italy — Impatriate Regime
Reduced to 50% (2024)Italy offers the regime impatriati, which exempts 50% of employment income from IRPEF (Italian income tax) for 5 years (previously 70%). Eligibility requires a commitment to reside in Italy for at least 2 years. The reduction can be extended to 8 years if the taxpayer has children. However, Italy's top IRPEF rates (up to 43%) mean that the effective rate remains higher than the Spanish Beckham rate for incomes between €60,000 and €300,000.
Spain — Digital Nomad Visa + Beckham Law
Recommended 2026The 24% flat rate on the first €600,000 of income makes Spain particularly competitive for profiles earning between €60,000 and €500,000. Cities such as Barcelona, Madrid, Valencia and Málaga offer quality of life comparable to Lisbon or Milan, with direct flights to all key destinations. Spain's double-taxation treaty network is also one of the widest in the world (over 100 treaties in force), reducing double taxation on foreign-source income.
Comparative summary (income €100,000/year)
| Country | Regime | Approx. effective rate | Status 2026 |
|---|---|---|---|
| Spain | Beckham Law (24%) | 24.0% | Active |
| Portugal | IFICI (RNH successor) | ~28–35% | RNH abolished |
| Italy | Regime impatriati (50%) | ~21% of 50% = ~18% gross | Reduced 2024 |
| Greece | Flat tax 7% (foreign income) | 7% on foreign income | Active |
Approximate effective rates for an individual with no dependants. The comparison does not include Social Security contributions. Consult a specialist for your specific situation.
7. FAQ: Does the Beckham Law apply to digital nomads?
Frequently asked questions about Spain's Beckham Law and the digital nomad visa in 2026.
Does the Beckham Law apply to digital nomads in Spain?
Yes — since the 2023 Startups Law reform, digital nomads holding Spain's RD 629/2022 visa can opt into the Beckham Law regime (régimen especial de trabajadores desplazados, art. 93 LIRPF). Before this change, only employees transferred by a foreign employer could apply; the reform explicitly extended eligibility to remote workers and qualifying freelancers with the digital nomad visa.
To qualify you must: (1) hold the digital nomad visa or the converted residence authorisation for remote work; (2) not have been tax-resident in Spain during the five years prior to arrival; (3) submit Form 149 within six months of registering with the Spanish Social Security system (or obtaining your NIE as a freelancer). If approved, you pay a flat 24% rate on Spanish-source income up to €600,000 — instead of the progressive IRPF scale (up to 47%) — for the year of arrival and the following five tax years.
Can a freelance digital nomad use the Beckham Law in Spain?
Yes. The 2023 reform added self-employed professionals and entrepreneurs as eligible categories. A freelancer who holds the digital nomad visa and earns at least 80% of their income from non-Spanish clients may opt into the Beckham Law regime. The key condition is the same as for employees: no Spanish tax residency in the prior five years and timely filing of Form 149.
How much tax do I save as a digital nomad under the Beckham Law in 2026?
At €80,000/year income, the Beckham Law saves approximately €8,400/year versus standard IRPF (€19,200 vs ~€27,600). At €120,000 the saving is around €17,000/year. The break-even is roughly €42,000 — the minimum income required for the digital nomad visa itself — so virtually every eligible digital nomad benefits from electing the regime.
What is the deadline to apply for the Beckham Law after arriving in Spain?
Form 149 must be filed within six months of the date of registration with the Spanish Social Security system (for employees) or the date of obtaining your Spanish NIE (for freelancers). This deadline is absolute — there is no extension mechanism. Missing it means paying standard progressive IRPF rates (up to 47%) for the entire period of residence in Spain, with no recourse. This is the single most important deadline in the entire digital nomad tax process.
Where in Spain can I live as a digital nomad? Can I choose Málaga or Marbella?
Yes — the digital nomad visa grants the right to reside anywhere in Spain. Málaga, Marbella and the Costa del Sol have become particularly popular destinations for digital nomads in 2026 thanks to the climate, infrastructure, international community and direct flight connections. BMC has offices in Málaga and Marbella serving digital nomad and expat clients throughout Andalucía.
8. Why work with a specialist advisor?
Processing the digital nomad visa and the subsequent Beckham Law application are processes with strict deadlines and demanding documentation. A mistake on Form 149 or missing the six-month window can mean a permanent forfeit of the special regime and taxation under standard IRPF rates for the entire period of residence.
At BMC we manage the entire process: from preparing consular documentation to filing Form 149, handling Form 720 for overseas assets, and the annual return (Form 151). We have digital nomad clients in Barcelona, Madrid, Valencia and Málaga, as well as in the process of relocating from the United States, the United Kingdom, Germany and Latin America.
- Pre-arrival advice: optimal structure (employee vs. freelancer)
- Visa application and conversion to residence authorisation
- Form 149 submission within the deadline
- Form 720 (overseas assets) and annual Form 151
- Exit planning at the end of the special regime
Request a personalized consultation
Tell us your situation: country of origin, type of work and salary. We will prepare a personalised analysis of your tax savings with the digital nomad visa and the Beckham Law. Free first consultation.