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.

Spain Digital Nomad Visa flag

Обзор программы

Статус
Active
Минимальные инвестиции
Нет
Основана
2023
Время обработки
1-3 months
Доступ в Шенген
Да
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Требования к гражданству

Eligibility
After 10 years
Language
Spanish
Test
Required

Ключевые преимущества

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

Включение семьи

Spouse
Dependent children up to age 18
Parents

Налоговая ситуация

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

Детали программы

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:

  • Spouses
  • Dependent children
  • Parents over 75

Interested in Spain's Digital Nomad Visa (Ley de Startups)?

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Personal income tax rates (IRPF) - General base

Agencia Tributaria - Manual IRPF 2024 - Gravamen estatal·Last checked: 12/01/26

Capital gains tax / Savings base rates (Base del ahorro)

Agencia Tributaria - Novedades INFORMA 2025 - Modificacion escala ahorro·Last checked: 12/01/26

Wealth tax (Impuesto sobre el Patrimonio)

Agencia Tributaria - Manual Patrimonio 2024 - Escala estatal·Last checked: 12/01/26

Inheritance and estate tax (Impuesto sobre Sucesiones y Donaciones)

Agencia Tributaria - Impuesto sobre Sucesiones y Donaciones·Last checked: 12/01/26

Foreign income treatment - Worldwide taxation

Agencia Tributaria - Obtaining foreign income, general rules·Last checked: 12/01/26

ITSGF Solidarity Tax on Large Fortunes (ES-TAX-02 VERIFIED)

BOE - Ley 38/2022 (creates ITSGF)·Last checked: 14/01/26

ITSGF filing (Modelo 718)

AEAT - Impuesto Temporal Solidaridad Grandes Fortunas·Last checked: 14/01/26

Nationality by residence (ES-IMM-01 VERIFIED)

BOE - Codigo Civil, Articulo 22·Last checked: 14/01/26

Экспертное руководство

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