Spain has become one of the top destinations for digital nomads, professionals who work remotely and take advantage of global connectivity and mobility to carry out their activity from anywhere in the world. Aware of this growing phenomenon, Spain has developed a specific legal framework that regulates the rights and obligations of these international workers.
In this article, we will explain in detail what it means to reside in Spain as a digital nomad, what rights you are granted, and which legal commitments you must fulfil.
What is considered a digital nomad under Spanish law?
From a legal standpoint, the term digital nomad is no longer just a mere social or labor trend, it is now a formally recognized legal concept.
Law 28/2022, of December 21, promoting the startup ecosystem (commonly known as the Startup Law), introduced, through an amendment to Law 14/2013 on Support for Entrepreneurs, a specific residence permit for international remote work, regulated under Article 74 bis.
This authorization allows non-EU foreign nationals to reside in Spain while working remotely, exclusively using digital, telematic, and telecommunications systems, either for a company based outside Spain or as self-employed professionals whose main client base is located abroad.
Requirements to reside in Spain as a digital nomad
To apply for a visa or residence permit as a digital nomad, you must meet the criteria established in Article 74 bis of Law 14/2013 and in Royal Decree 1155/2024, which updated the Foreigners Regulation. The main requirements are:
- Proof of an ongoing professional or employment relationship with a foreign company or international clients for at least three months prior to application.
- At least three years of professional experience, or possession of a university degree, vocational training, or studies at a recognized business school.
- Proof of monthly income equivalent to 200% of the Spanish minimum wage (SMI), or more if applying with dependents. In 2025, the SMI (in 12 payments) is €1,381.33, so a minimum of €2,762.66 per month must be demonstrated.
- Health insurance with full coverage in Spain
- No criminal record in Spain or your country of residence in the last five years.
For more information on how to apply, we recommend reading our article: “How to apply for the Spanish Digital Nomad Visa.”
What rights does an authorized digital nomad have in Spain?
1. Right to reside legally in Spain
The permit allows you to reside in Spain for an initial period of up to three years, which can be extended for two more. After five years of continuous residence, you may apply for permanent residency.
2. Right to work remotely from Spanish territory
The residence permit allows you to carry out remote work from Spain for companies or clients located outside the country. You are not required to set up a company or have a main client in Spain. However, up to 20% of your total professional activity may involve Spanish entities, meaning that a small portion of your income can legally come from Spanish clients without breaching the terms of the permit. This flexibility is particularly useful for digital nomads with mixed international portfolios.
3. Right to family reunification
Digital nomads may apply for immediate family reunification without needing to wait, unlike other types of residence permits. You may bring:
- Your spouse or registered partner
- Minor children or adult children with a disability who depend on you
- Dependent ascendants (such as parents), provided you can demonstrate economic dependency
Each family member must be covered by health insurance, and you must prove sufficient financial means to support them, increasing the minimum income requirement based on the number of dependents.
4. Freedom of movement within the Schengen Area
With legal residence in Spain, digital nomads may travel freely throughout the Schengen Area for up to 90 days within any 180-day period, without requiring additional visas.
5. Access to public healthcare
Access to Spain’s public healthcare system depends on your registration with the Spanish Social Security system:
- If you work as a freelancer and register with RETA (Régimen Especial de Trabajadores Autónomos), you will contribute to the system and gain access to public healthcare and associated benefits (e.g., sick leave, maternity/paternity leave).
- If you do not register, you are required to maintain private health insurance with full coverage in Spain for the duration of your stay.
This distinction is critical: not registering may limit your access to public services and benefits despite having legal residence status.
Legal obligations for digital nomads in Spain
1. Obligation to maintain valid residence status
You must renew your permit on time, report any changes (address, activity, income, employer), keep your contact details up to date with immigration authorities, and not exceed the allowed absences if you plan to renew or seek permanent residency.
2. Tax obligations: Income tax (IRPF) and double taxation
If you spend more than 183 days per year in Spain, you will be considered a tax resident under Article 9 of Spain’s Income Tax Law (IRPF), meaning you must file an annual tax return and pay taxes on your worldwide income.
Spanish personal income tax is progressive, ranging from 19% to 47%. Alternatively, digital nomads may apply for the special tax regime for inbound workers (commonly known as the “Beckham Law”), under Article 93 of the IRPF, which allows them to pay a flat 24% tax rate on Spanish-sourced income (up to €600,000/year) for up to six years, provided they apply within six months of registering with the Spanish tax authorities.
If you earn income from multiple countries, it’s crucial to check whether Spain has signed a double taxation treaty with those states. These treaties are designed to prevent the same income from being taxed twice—once in the source country and again in Spain. They typically allow you to apply deductions, exemptions, or credit mechanisms to offset taxes already paid abroad. To benefit, you must properly document the income source and the taxes paid in the foreign country.
3. VAT (IVA): Invoicing and international operations
If you operate as a freelancer in Spain, you must generally apply Spanish VAT on your invoices—except in specific exempt cases—and file quarterly (form 303) and annual (form 390) VAT returns.
If you invoice EU-based companies with an intra-community VAT number, reverse charge rules may apply. If your clients are consumers or businesses without such registration, you must include VAT on your invoices.
4. Social Security contributions: Do I need to register?
Yes—unless you can prove equivalent coverage in your country of origin. There are two main scenarios:
A. Coverage from your home country
If your home country has a bilateral Social Security agreement with Spain—such as the United Kingdom, Mexico, or Argentina—you may be exempt from contributing to the Spanish Social Security system. Instead, you can remain affiliated with your country’s system, provided you meet the following conditions:
- You must obtain and submit an international coverage certificate (e.g., A1 form within the EU, or S1/Certificate of Coverage outside the EU), which proves that you are already contributing to Social Security in your country of origin.
- This certificate must be officially translated into Spanish and remain valid for the entire duration of your intended stay in Spain.
- You must include this documentation when applying for the digital nomad visa or during registration, as it is essential to justify the exemption.
If the certificate is not provided, is invalid, or expires during your stay, you will be required to register with and contribute to the Spanish Social Security system, either as a freelancer (RETA) or through your employer’s representative in Spain.
B. Contribution in Spain
If no such certificate exists or is not applicable, you must register in Spain:
- As a freelancer (RETA): You can register after receiving your visa. A signed declaration of intent to register must be included in your application.
- As an employee: The foreign employer must register with the Spanish Social Security system by appointing a legal representative in Spain (this can be the employee), open a contribution account, and make monthly payments. This is legally feasible but uncommon in practice.
Failing to register—either in Spain or abroad—may lead to visa denial, loss of public healthcare access, or administrative penalties.
5. Local registration and municipal obligations
Digital nomads must register (empadronarse) in the local town hall where they reside. This allows access to basic municipal services but also subjects them to local tax and administrative obligations.
In addition, they must comply with rental and housing regulations, especially if working from a rented home. Some municipalities impose restrictions or licensing requirements for using residential properties as workspaces.
Advantages of being a digital nomad in Spain
1. Freedom and quality of life
Spain combines modern infrastructure, mild climate, a growing coworking ecosystem, excellent public transport, and a lower cost of living compared to many European capitals—making it an ideal base for remote work.
2. Access to international markets
Spain’s geographic location makes it easy to work with clients in Europe, Latin America, and North America. You can also register as self-employed and operate with clients worldwide without major legal obstacles.
3. Attractive tax regime for inbound workers
The special tax regime for displaced workers, with a 24% flat rate, can be highly beneficial if you meet the requirements—especially compared to progressive rates of up to 47%.
In conclusion, being a digital nomad in Spain offers unique professional and personal opportunities, but also requires complying with clear legal, tax, and social security obligations.
Careful planning of your situation—from tax residency to healthcare coverage—is essential to avoid penalties and ensure a safe, legal, and rewarding experience. If you have questions about your situation or need assistance, we recommend seeking the advice of a lawyer specialized in immigration and international taxation.