In recent years, Spain has become one of the most attractive destinations for foreigners wishing to establish legal residency in Europe. Whether for its climate, quality of life, or tax opportunities, thousands of non-EU citizens seek legal ways to move to the country. Two of the most common paths stand out: the non-lucrative visa and the digital nomad visa.
Both allow legal residence in Spain, but they are designed for completely different profiles, with specific tax implications, requirements, and limitations. At Lextax, we analyze these two options in depth to help you determine which one best suits your personal, professional, and financial situation.
What is the non-lucrative visa and who is it for?
The non-lucrative visa is a residence permit aimed at non-EU citizens who wish to live in Spain without engaging in any professional or economic activity during their stay. In other words, it is intended for those who can support themselves through passive income, pensions, rental income, investments, or any other legal and verifiable means of subsistence.
This visa is especially popular among European and North American retirees who want to reside temporarily or permanently in Spain, benefit from its healthcare and tax advantages, and stay away from work-related stress.
General requirements:
- No economic or professional activity in Spain.
- Proof of sufficient income (minimum 400% of the monthly IPREM, plus 100% per additional family member).
- A valid private health insurance in Spain with no copayments.
- No criminal record.
- Effective stay in Spain for more than 183 days (may imply change in tax residency).
- Pass a consular interview in your country of origin.
What is the digital nomad visa and what does it allow?
The digital nomad visa was introduced in 2023 under Spain’s Startup Law. Its goal is to attract international talent and remote workers who, without a Spanish employer, can legally reside in the country while working for foreign companies or clients.
It targets a new profile of highly skilled migrants: digital freelancers, remote employees, entrepreneurs who generate income online from anywhere in the world. Unlike the non-lucrative visa, it does allow work, but only for clients or companies located outside Spain.
Key requirements:
- A professional or employment relationship with foreign companies, or be a partner in a foreign startup.
- Prove at least 3 years of professional experience or hold a university degree.
- Show income above 200% of the Spanish Minimum Wage (SMI).
- Private health insurance valid throughout Spain.
- Updated criminal record certificate.
- Be registered with the Social Security system of your home country (if working remotely as an employee).
Non-lucrative visa vs. digital nomad: key differences
| Feature | Non-Lucrative Visa | Digital Nomad Visa |
|---|---|---|
| Allowed work activity | No | Yes, only for foreign clients/companies |
| Target audience | Rentiers, retirees, passive investors | Freelancers, remote employees, entrepreneurs |
| Minimum income required | 400% of IPREM | 200% of SMI |
| Taxation | Subject to IRPF if residing >183 days | May apply special regime (IRNR) |
| Renewal | Every 1–2 years | Up to 5 years (initial + extension) |
| Tax implications | High (due to tax residency change) | Potentially more favorable |
Pros and cons of each visa
🔹 Non-Lucrative Visa
Pros:
- Ideal for individuals with stable passive income (e.g., retirees).
- Possible to obtain permanent residency after 5 years.
- Less documentation needed regarding professional activity.
- Accepted by consulates worldwide.
Cons:
- Does not allow work, not even for foreign companies.
- Requires staying in Spain more than 183 days (tax residency).
- Higher financial thresholds than other visas.
- May limit professional mobility or entrepreneurship.
🔹 Digital Nomad Visa
Pros:
- Allows legal work from Spain without changing employer.
- Ideal for remote workers and digital freelancers.
- Tax benefits if eligible under the special inbound workers regime (Beckham Law).
- More flexibility in proving financial means.
Cons:
- Newer process with still unstandardized procedures.
- Must prove active work relationship with foreign companies.
- Harder to justify for new freelancers without a solid work history.
- Less known by consulates outside Europe.
Tax residency and taxation: what you need to know
One key aspect many people overlook when choosing between these visas is the tax impact.
📌 With the non-lucrative visa:
- If you stay in Spain for more than 183 days per year, you become a tax resident in Spain.
- This means declaring your worldwide income under the Spanish income tax (IRPF).
- You cannot apply for the special tax regime for inbound workers.
📌 With the digital nomad visa:
- You can apply for the inbound workers tax regime (known as the Beckham Law) if eligible:
- Only taxed on Spanish-sourced income.
- Flat rate of 24% up to €600,000 (higher than the base rate, but with clear benefits).
- Especially attractive for individuals with high foreign income.
In summary: if your goal is to live in Spain without working, the non-lucrative residence is your path. But if you want to work remotely with tax benefits, the digital nomad visa offers a more favorable legal and fiscal framework.
Which one suits you best?
➤ Choose the non-lucrative visa if:
- You have stable passive income (rent, pensions, dividends).
- You do not need to earn employment income.
- You are retired or seeking a peaceful life in Spain.
- You don’t mind becoming a Spanish tax resident.
➤ Choose the digital nomad visa if:
- You’re a digital freelancer, remote employee, or entrepreneur.
- Your income comes from foreign clients or companies.
- You want to live in Spain without giving up your professional activity.
- You are looking for tax benefits like the inbound workers regime.
Conclusion: what now?
Both visas open the door to a legal and stable life in Spain, but they respond to different needs and profiles. Before applying, it is essential to assess your financial, professional, and tax situation to avoid mistakes that could affect your stay or lead to tax penalties.
At Lextax, we advise dozens of foreigners every year on migration and tax planning, in line with Spanish regulations and international agreements that may apply to you.
📩 Want us to review your case?
Schedule a session with our legal team and find out which visa suits you best.
Frequently Asked Questions
Can I switch from a non-lucrative visa to a digital nomad visa?
Yes, but it requires starting a new application with different requirements. Ideally, choose the correct visa from the start.
Can I invest in Spain with the non-lucrative visa?
Yes. You can buy properties or invest, as long as you don’t engage in professional activity directly.
Which visa is better if I’m a freelancer?
Most likely the digital nomad visa, provided your clients are not in Spain.
Which one is easier to renew?
Both visas can be renewed, but the non-lucrative visa has stricter criteria regarding stay duration and financial means.