Europe

Spain Digital Nomad Visa (Ley de Startups)

Work remotely from Spain with a 24% flat tax rate and a pathway to permanent residency after five years.

Program overview

Status: Active
Minimum Investment: None
Established: 2023
Processing Time: 1-3 months
Schengen Access: Yes

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Citizenship requirements

Eligibility

After 10 years

Language

Spanish

Test

Required

Key benefits

Schengen area access

Beckham Law special tax regime: 24% flat rate on Spanish-source income up to €600,000 per year instead of progressive rates up to 47%

Travel to 26 Schengen countries

Family inclusion

Spouse

Dependent children up to age 18

Parents

Tax situation

Default Rates

Eligibility: Any resident
Duration: Indefinite
Income Tax: 19-54%
Foreign Income: Taxed
Capital Gains: 19-30%
Dividends: 19-30%
Wealth Tax: 0.2-3.5%
Inheritance Tax: 7.65-34%

Beckham Law Tax Regime

Eligibility: Not resident prior 5 years
Duration: 6 years
Income Tax: 24% up to EUR 600K47% above
Foreign Income: Usually exempt
Capital Gains: Exempt
Dividends: Exempt
Wealth Tax: Foreign assets exempt
Inheritance Tax: None

Learn more

Tax Type	Default	Beckham Law Tax Regime
Eligibility	Any resident	Not resident prior 5 years
Duration	Indefinite	6 years
Income Tax	19-54%	24% up to EUR 600K47% above
Foreign Income	Taxed	Usually exempt
Capital Gains	19-30%	Exempt
Dividends	19-30%	Exempt
Wealth Tax	0.2-3.5%	Foreign assets exempt
Inheritance Tax	7.65-34%	None
		Learn more

Program details

Spain's Digital Nomad Visa, introduced under the Startup Law in January 2023, provides remote workers and freelancers with legal residence in Spain while working for non-Spanish companies. The program requires a minimum monthly income of EUR 3K after taxes, though this increases when including family members. Applicants can work remotely for foreign employers or as freelancers, with the restriction that no more than 20% of income can come from Spanish clients.

The visa grants an initial one-year permit when applied from outside Spain, which can be converted to a three-year residence permit upon arrival. Renewals are granted in two-year increments, creating a clear pathway to permanent residency after five years of continuous residence. To maintain the visa, holders must spend at least 183 days per year in Spain. After ten years of legal residence, digital nomads become eligible to apply for Spanish citizenship, provided they pass an A2-level Spanish language proficiency test and a culture exam.

One of the program's most attractive features is access to the Beckham Law tax regime, which allows qualifying residents to pay a flat 24% tax rate on Spanish-source income up to EUR 600K per year, rather than Spain's progressive tax rates that reach 47%. This special tax treatment must be applied for within six months of establishing residency. Additionally, visa holders enjoy full access to the Schengen Area, allowing visa-free travel to 26 European countries. Family members can be included on the application and receive work authorization without additional formalities: