Spain Digital Nomad Visa 2026: requirements, process and taxation

Spain has become one of the world's top destinations for international remote work: climate, connectivity, a reasonable cost of living and, since the Startup Law 28/2022, a tailor-made residence permit for those who work remotely for companies based outside Spain. This is the so-called digital nomad visa (formally, the residence authorization for international teleworking). In this guide we explain who can apply, the requirements in force in 2026, the two application routes, processing times, family reunification and —the part almost no one plans well— the tax angle and how it fits with the Beckham Law.

1. What the digital nomad visa is

The Startup Law 28/2022 amended Law 14/2013 on support for entrepreneurs and their internationalization and introduced a new figure within the international mobility section: the residence authorization for international teleworking, popularly known as the digital nomad visa.

Its purpose is to let professionals from outside the European Union legally reside in Spain while working remotely, through digital means, for companies based outside Spanish territory. It is processed under the fast-track procedure of Law 14/2013, with short deadlines and through a specialized unit, which sets it apart from the general immigration regime.

2. Who can apply

Non-EU nationals (outside the EU, EEA and Switzerland) can apply under two categories:

• Employees: people providing services for one or more companies located outside Spain. The employer must expressly authorize remote work from Spain.
• Self-employed (freelancers): professionals working for companies anywhere in the world. They may also invoice Spanish companies, provided this work does not exceed 20 % of their total professional activity.

3. Requirements in 2026

1. Genuine and continuous existence of the company or group the worker is linked to, for at least 1 year.
2. Prior working or professional relationship of at least 3 months before the application, and work that can be done remotely.
3. Qualification: a degree or postgraduate qualification from reputable universities, vocational training or business schools, or professional experience of at least 3 years in the relevant field.
4. Sufficient financial means (see point 4).
5. Health insurance with full coverage in Spain (or public coverage where applicable).
6. Social Security coverage: a certificate of coverage (where a bilateral agreement applies and the home regime is kept) or registration with the Spanish Social Security.
7. Criminal record certificate and a declaration of no criminal record over the past 5 years.
8. Payment of the corresponding administrative fee.

4. Financial means required

Applicants must prove income of at least 200 % of the minimum wage (SMI). Using the 2025 SMI as a reference (€1,184/month over 14 payments, around €16,576/year), the threshold is roughly €2,760/month (about €33,000/year).

• First family member joining: + 75 % of the SMI (≈ €1,035/month extra).
• Each additional family member: + 25 % of the SMI (≈ €345/month extra).

5. The two routes: visa or residence authorization

There are two paths depending on where you are when you start the process:

• International telework visa (from your home country): applied for at the Spanish consulate. It is valid for up to 1 year and lets you reside and start working; before it expires you can apply for the residence authorization.
• Residence authorization (from within Spain, while legally present, e.g. as a tourist): processed by the UGE-CE (Large Companies and Strategic Groups Unit). It is granted for up to 3 years (or the duration of the activity if shorter) and is renewable for 2-year periods.

6. Procedure and deadlines

Processing through the UGE-CE is one of the main attractions of this route:

• Online submission of the application and documents (with apostille and sworn translation where required).
• Decision within a maximum of 20 working days.
• Positive administrative silence: if the authorities do not decide in time, the application is deemed approved.
• Once granted, you must apply for the Foreigner Identity Card (TIE) and register your address (empadronamiento).

7. The tax advantage: inbound-worker regime (Beckham Law)

Anyone who obtains the digital nomad visa and becomes a Spanish tax resident (more than 183 days a year) may, if they meet the requirements, opt for the special inbound-worker regime of article 93 of the Personal Income Tax Act, the well-known Beckham Law: being taxed as a non-resident at a flat 24 % up to €600,000 of employment income during the year of relocation and the following five.

The Startup Law itself extended this regime precisely to digital nomads. The option is exercised through Form 149 on time, and the annual return is filed using Form 151. We explain it in detail in our guide to the Beckham Law and the inbound-worker regime.

8. Family reunification

The holder can bring their family jointly or successively: spouse or registered partner, minor or dependent children and dependent ascendants. You only need to prove the additional financial means set out in point 4 and the family relationship. Family members obtain an authorization linked to the holder's.

9. Common mistakes

• Applying with a working or professional relationship of less than 3 months or with a company less than 1 year old.
• Failing to properly evidence income (missing payslips, invoices or sufficient bank statements).
• Exceeding the 20 % of invoicing to Spanish companies under the self-employed category.
• Foreign documents without the Hague apostille or without a sworn translation.
• Confusing the visa (1 year, from the consulate) with the authorization (3 years, from Spain) and choosing the wrong route.
• Forgetting tax planning and losing the Beckham option by filing Form 149 late.

10. Practical checklist

• ✅ Valid passport and non-EU nationality.
• ✅ Contract or professional relationship over 3 months with a company over 1 year old.
• ✅ Company letter authorizing remote work from Spain (employees).
• ✅ Qualifying degree or 3 years of proven experience.
• ✅ Proof of income ≥ 200 % of the current SMI (+ extra per family member).
• ✅ Health insurance with full coverage in Spain.
• ✅ Social Security coverage (certificate or registration in Spain).
• ✅ Apostilled and translated criminal record certificate.
• ✅ Decide the route (visa vs. authorization) and plan Form 149 for the Beckham Law.

How Satya Legal helps you

At Satya Legal we support professionals and companies throughout the process: a preliminary feasibility analysis, preparing and filing the application before the UGE-CE, family reunification and, above all, the tax planning combined with the inbound-worker regime so you make the most of the 24 % rate. If you will also operate from Spain through your own company, we help with company formation and ongoing legal and tax advisory.

Get in touch and we will review your case with no obligation.