Spain has taken decisive steps to attract international remote professionals. The combination of the digital nomad visa with the special inbound workers regime opens up a very relevant tax opportunity that few European countries can offer. But understanding how both figures fit together is essential to make proper use of them.
What counts as a digital nomad in Spain?
For the purposes of Spanish law, a digital nomad is a professional who works remotely for companies or clients located outside Spain, using exclusively telematic means. They can be an employed worker with their company’s permission to work from Spain, or a freelancer whose clients are mainly abroad.
The Startups Act of 2022 specifically regulated this figure in the Spanish legal system, creating the international teleworker visa. The aim was to attract international talent and high-earning taxpayers who would settle in Spain while maintaining their economic activity linked to abroad. This regulatory change made Spain one of the European countries with a more favorable framework for international remote professionals.
Can digital nomads apply the Beckham Law?
Yes, and this is precisely one of the major innovations introduced by the Startups Act. Digital nomads who obtain the international teleworker visa or the equivalent residence permit can opt for the special inbound workers regime, which allows them to pay taxes at the fixed rate of 24% for a maximum of six fiscal years.
To do so, they must meet the general requirements of the regime: not having been tax residents in Spain during the five years prior to the move, having relocated to Spain for real work or professional reasons, and applying for the regime within the non-extendable six-month deadline from the start of activity in the country.
In the case of self-employed digital nomads, the additional requirement is that the majority of income comes from clients or companies located outside Spain. The regulations allow up to 20% of income from Spanish sources without losing the right to the regime, although this interpretation can vary and it is worth consulting a tax advisor.
Compatibility with the digital nomad visa
The digital nomad visa and the inbound workers tax regime are perfectly compatible with each other and indeed this combination is one of the main attractions of Spain’s new regulatory framework for remote professionals. The visa facilitates legal residency in Spain to work from here for abroad, while the special regime optimizes the tax burden during the application period.
However, it is essential to distinguish between the two procedures: they are completely independent processes managed by different bodies. The digital nomad visa is processed at the Spanish consulate in the home country or, if already in Spain, at the Large Companies and Strategic Groups Unit (UGE-CE). The tax regime, on the other hand, is applied for via Form 149 with the Spanish Tax Agency.
Having the digital nomad visa does not automatically mean you are covered by the special tax regime: you must apply for it expressly and within the deadline. This is the most frequent error among professionals arriving in Spain with this visa.
Common errors for digital nomads
The digital nomad profile concentrates some very specific errors worth knowing:
- Confusing obtaining the digital nomad visa with automatic activation of the tax regime. They are separate procedures.
- Not submitting Form 149 within the six-month deadline from the start of activity in Spain, thereby losing the regime for that fiscal year.
- Not adequately documenting that the majority of income comes from clients located outside Spain.
- Not keeping evidence of work carried out for foreign clients (contracts, invoices, communications) that might be required in an inspection.
- Ignoring the formal obligations of Form 151 as the annual return substitute for Form 100.