Spain Digital Nomad Visa 2026: Requirements & Tax Guide

Overview of Spain’s Digital Nomad Visa (2026)

Spain’s Digital Nomad Visa (officially the «International Telework Visa» or «Visado de Teletrabajo Internacional»), launched in January 2023 as part of Spain’s pioneering Startup Law, has emerged as one of Europe’s most attractive remote work visas, offering non-EU citizens the opportunity to live in Barcelona, Madrid, Valencia, or coastal towns for up to five years while working remotely for foreign employers or as self-employed freelancers—but as of December 5, 2025, the Spanish government raised the income threshold to €2,763 per month (€33,156 annually), a 6.2% increase from the previous €2,600 requirement, reflecting Spain’s December 2025 minimum wage (SMI) adjustment and signaling the government’s intent to attract higher-earning digital professionals who contribute meaningfully to the local economy without displacing Spanish workers.

Value Proposition and Key Benefits

For US tech workers, UK remote employees, Canadian freelancers, Australian entrepreneurs, and digital professionals from non-EU countries seeking EU residency, this visa provides a compelling value proposition:

One year of initial authorization (renewable for three years, then extendable for an additional two years totaling five years of residence).
The ability to bring family members (spouses, partners, children, and even dependent parents).
No physical presence requirement (unlike many golden visas).
Access to Spain’s world-class healthcare system.
Travel freedom across the 27-country Schengen Zone.
And—critically—the option to apply for the Beckham Law tax regime, capping Spanish income tax at a flat 24% rate (compared to progressive rates up to 47% under standard Spanish taxation), potentially saving digital nomads €10,000–€30,000+ annually depending on income level.

Strict Eligibility Requirements

However, the visa imposes strict eligibility requirements that disqualify many applicants:

You must earn at least €2,763/month (€33,156/year) from verifiable remote work sources.
Your employer or business must have operated for at least one year.
At least 80% of your income must derive from clients or employers outside Spain (limiting work with Spanish clients to 20%).
You must hold a university degree or demonstrate at least three years of professional experience in your field.
You must obtain Spanish-authorized private health insurance (travel insurance insufficient).
You must provide an apostilled criminal record certificate from every country where you’ve resided in the past five years.

The Application and Registration Process

The application process, which takes 15–90 days depending on consular workload and document completeness, requires submission at a Spanish consulate or embassy in your home country (or in Spain if you hold a valid visa allowing you to apply domestically), payment of a €80–€100 visa fee, and—once approved—registration with Spanish immigration authorities within 30 days of arrival to obtain your Tarjeta de Identidad de Extranjero (TIE), the physical residence card that proves your legal status.

Your Definitive 2026 Roadmap

This comprehensive guide provides the definitive 2026 roadmap:

WHO qualifies: Remote employees, freelancers, business owners—but NOT retirees, students, or individuals without verifiable remote income.
WHAT the updated income thresholds are: €2,763 for singles, +€1,036 for spouses, +€345 per dependent child, with detailed calculations for families.
HOW to apply step-by-step: Document preparation, apostille requirements, consular submission, TIE card registration.
WHAT tax benefits you can access: Beckham Law 24% flat rate vs. standard 19%–47% progressive rates, with €20,000+ annual savings examples.
WHERE to apply: Spanish consulates worldwide, with processing time variations by country.
WHEN to start your application: Recommended 3–6 months before intended move date.

Whether you’re a Silicon Valley software engineer earning $120,000 planning to relocate to Barcelona, a London-based marketing consultant seeking Valencia’s lower cost of living, a Toronto freelance designer targeting Seville’s creative community, or a Sydney-based startup founder building a distributed team from Madrid, this guide ensures you understand Spain’s Digital Nomad Visa requirements, maximize tax savings through strategic planning, and successfully navigate the application process to secure your Spanish residency in 2026.

Part I: Understanding Spain’s Digital Nomad Visa—What It Is and Why It Matters

What Is the Digital Nomad Visa?

Spain’s Digital Nomad Visa (DNV) is a residence authorization that allows non-EU/EEA citizens to live in Spain for up to five years while working remotely for foreign employers or clients.

Official name: Visado de Teletrabajo Internacional (International Telework Visa)

Legal basis: Law 28/2022 (Startup Law), enacted January 2023

Key Benefits of the Digital Nomad Visa

1. Long-term residence (up to 5 years)

Initial authorization: 1 year
First renewal: 3 years (total: 4 years)
Second renewal: 2 years (total: 6 years potential, though most sources cite 5 years as the standard maximum)

2. Family reunification

Bring spouse/partner, children (any age), and dependent parents/grandparents
Family members receive residence cards tied to your visa
Spouses can work in Spain (no separate work permit required)

3. Schengen Zone travel

Unrestricted travel across 27 Schengen countries (90 days out of 180 in other Schengen states while maintaining Spanish residence)

4. Beckham Law tax benefits (24% flat rate)

Option to apply for Special Tax Regime for Displaced Workers (Beckham Law)
Pay 24% flat tax on Spanish-source income (vs. 19%–47% progressive rates)
Foreign income tax-exempt
Potential savings: €10,000–€30,000+ annually (see Part VI below)

5. No physical presence requirement

Unlike some visas, no mandated minimum days in Spain per year (though tax residency rules may apply—see Part VI)

6. Path to permanent residence

After 5 years of continuous legal residence, eligible to apply for permanent residence (permiso de residencia de larga duración)
After 10 years, eligible for Spanish citizenship (naturalization)

Who Should Consider This Visa?

Ideal candidates:

✅ Remote employees working for foreign companies (US tech firms, UK agencies, Canadian startups, Australian corporations)
✅ Freelancers/contractors serving international clients (designers, developers, writers, consultants)
✅ Business owners running online businesses (e-commerce, SaaS, digital agencies)
✅ Startup founders building remote-first companies
✅ Digital creators (YouTubers, podcasters, content creators with verifiable income)

NOT suitable for:

❌ Retirees without remote work income (consider Non-Lucrative Visa instead)
❌ Students (consider Student Visa instead)
❌ Individuals seeking to work for Spanish employers (consider standard Work Permit)
❌ People earning <€2,763/month from remote work
❌ Individuals whose primary income derives from Spanish clients (>20% Spanish income disqualifies you)

Part II: Eligibility Requirements—Updated for 2026

Requirement #1: Minimum Income (Updated December 2025)

As of December 5, 2025, Spain raised the income threshold to reflect the new minimum wage (SMI):

Single applicant:

€2,763 per month (€33,156 per year)
This is 200% of Spain’s 2025 SMI (€1,381.50/month)

With dependents (additional requirements):

Dependent Type	Additional Monthly Income Required	Percentage of SMI
Spouse/partner (first dependent)	+€1,036	+75% of SMI
Each additional adult dependent (parents, grandparents, adult children)	+€345	+25% of SMI
Each minor child	+€345	+25% of SMI

Income Requirement Examples (2026)

Example 1: Single applicant

Required income: €2,763/month (€33,156/year)

Example 2: Applicant + spouse

Base: €2,763
Spouse: +€1,036
Total required: €3,799/month (€45,588/year)

Example 3: Applicant + spouse + 2 children

Base: €2,763
Spouse: +€1,036
Child 1: +€345
Child 2: +€345
Total required: €4,489/month (€53,868/year)

Example 4: Applicant + spouse + dependent parent

Base: €2,763
Spouse: +€1,036
Parent: +€345
Total required: €4,144/month (€49,728/year)

Requirement #2: Remote Work Proof

You must demonstrate that you work remotely for employers or clients located outside Spain.

Acceptable proof:

✅ Employment contract (if employed by foreign company)

Contract must specify remote work arrangement
Employer must confirm permission to work from Spain
Contract must be valid for at least 3 months prior to application (some sources cite this as a requirement)

✅ Freelance contracts/invoices (if self-employed)

Contracts with foreign clients
Invoices showing payment from clients outside Spain
Portfolio/website demonstrating professional activity

✅ Business registration documents (if business owner)

Business registration (showing company operates outside Spain)
Business bank statements
Tax returns (showing business income)

Critical rule: 80/20 split

At least 80% of your income must derive from foreign clients/employers
Maximum 20% of income can come from Spanish clients
Example: If you earn €3,000/month, no more than €600 can be from Spanish sources

Requirement #3: Employer/Business Longevity (1 Year Minimum)

Your employer or business must have been operating for at least one year before your visa application.

Proof required:

✅ For employees:

Employer’s business registration certificate (showing company incorporated >1 year ago)
Company financial statements
Letter from employer confirming company history

✅ For business owners/freelancers:

Business registration documents (dated >1 year ago)
Tax returns from at least 1 year of operation
Bank statements showing business income over 12+ months

Requirement #4: Professional Qualifications

You must demonstrate professional competence via university degree OR professional experience.

Option A: University degree

Bachelor’s degree (or higher) from accredited university
Degree can be in any field (doesn’t need to match current work)
Must provide apostilled diploma + transcript

Option B: 3+ years of professional experience

If no degree, you must prove at least 3 years of experience in your current field
Proof: CV/resume, employment references, portfolio, client testimonials
Some consulates require professional certificates or licenses (e.g., for accountants, engineers)

Requirement #5: Private Health Insurance

You must obtain Spanish-authorized private health insurance that covers all medical services in Spain without co-payments.

Requirements:

✅ Coverage must be valid in Spain
✅ Must cover all medical services (hospitalization, emergency care, specialist visits, prescriptions)
✅ No co-payments allowed (insurance must cover 100% of costs)
✅ Cannot be travel insurance (Schengen travel insurance insufficient)

Recommended providers:

Sanitas
Adeslas
DKV
Asisa
Cigna (international plans accepted if they meet Spanish requirements)

Cost: €50–€150/month (varies by age, coverage level, provider)

Requirement #6: Clean Criminal Record

You must provide an apostilled criminal record certificate from every country where you’ve lived in the past 5 years.

Requirements:

✅ Certificate must be issued within 6 months of application date
✅ Must be apostilled (legalized for international use via Hague Apostille Convention)
✅ Must be translated into Spanish by certified translator (if original is not in Spanish)
✅ Required for EACH country of residence (e.g., if you lived in US for 3 years and UK for 2 years, you need criminal records from both)

How to obtain:

US: FBI background check (https://www.fbi.gov/how-we-can-help-you/more-fbi-services-and-information/identity-history-summary-checks)
UK: DBS check (https://www.gov.uk/request-copy-criminal-record)
Canada: RCMP criminal record check (https://www.rcmp-grc.gc.ca/en/criminal-record-and-vulnerable-sector-checks)
Australia: National Police Check (https://www.afp.gov.au/what-we-do/services/criminal-records/national-police-checks)

Processing time: 2–8 weeks (varies by country)

Requirement #7: Valid Passport

Your passport must be valid for at least 12 months from the date of your visa application.

Part III: The Application Process—Step-by-Step Guide

Timeline: When to Start Your Application

Recommended timeline:

6 months before planned move: Start gathering documents (criminal records, health insurance, apostilles)
3–4 months before: Submit visa application at Spanish consulate
Processing time: 15–90 days (typically 30–45 days)
Upon approval: You have 12 months to enter Spain and register for your TIE card

Step 1: Gather Required Documents

Complete document checklist:

Document	Details
Completed National Visa Application Form	Available at Spanish consulate website; must be signed by all applicants (including minors, signed by parent)
Valid passport	Valid for 12+ months; include copy of bio page
Two passport photos	Recent (within 6 months), white background, 35×45mm
Proof of remote work	Employment contract OR freelance contracts/invoices OR business registration
Proof employer/business operates 1+ year	Company registration, financial statements, tax returns
Proof of income	Last 3–6 months of bank statements, payslips, tax returns showing €2,763+/month
Professional qualifications	Apostilled university degree + transcript OR CV + 3 years experience proof
Private health insurance	Policy certificate showing Spanish coverage, no co-payments
Criminal record certificates	Apostilled certificates from all countries of residence (past 5 years)
Proof of residence in consular district	Utility bill, lease, proof you live in consulate’s jurisdiction (if applying abroad)
Proof of familial relationship (if bringing dependents)	Marriage certificate (for spouse), birth certificates (for children), apostilled

All documents not in Spanish must be translated by certified translator.

Step 2: Book Consular Appointment

Where to apply:

Option A: At Spanish consulate in your home country (most common)

Find nearest consulate: https://www.exteriores.gob.es
Book appointment online (appointment systems vary by consulate)
Bring original documents + copies

Option B: In Spain (if you hold a valid visa allowing you to apply domestically, e.g., tourist visa, student visa)

Apply at nearest Oficina de Extranjería (Immigration Office)
Same documents required

Appointment wait times:

Varies widely by consulate
US consulates (New York, Los Angeles, Miami): 2–6 weeks
UK consulate (London): 3–8 weeks
Some consulates offer emergency appointments for urgent cases

Step 3: Attend Appointment and Submit Application

What happens at appointment:

Document verification: Consular officer reviews all documents
Biometrics collection: Fingerprints + photo taken
Application fee payment: €80–€100 (varies by consulate)
Passport submission: Consulate retains your passport during processing

Timeline: Appointment typically lasts 30–60 minutes

Step 4: Wait for Approval

Processing time:

Standard: 15–45 days
Complex cases: Up to 90 days (e.g., if consulate requests additional documents)
Peak season delays: July–September (pre-academic year rush can extend timelines)

Status tracking: Most consulates provide online tracking via reference number issued at appointment

Possible outcomes:

✅ Approved: Consulate issues visa stamp in passport (valid for 12 months to enter Spain)
✅ Approved with conditions: Consulate requests additional documentation before final approval
❌ Denied: Application rejected (reasons provided; you can appeal or reapply after addressing deficiencies)

Step 5: Enter Spain and Register for TIE Card

Upon visa approval:

Within 30 days of arrival in Spain, you MUST:

Apply for TIE card (Tarjeta de Identidad de Extranjero) at nearest Oficina de Extranjería
Register on Padrón (municipal census) at local town hall
Obtain NIE (Número de Identificación de Extranjero, Spanish tax ID) if not already issued

TIE card application requirements:

Completed TIE application form (Form EX-17)
Passport + visa stamp
Proof of residence in Spain (rental contract, utility bill)
Health insurance policy
Payment of TIE fee (€15–€20)

Processing time: 4–6 weeks (TIE card mailed to your Spanish address)

The TIE card is your official residence permit—you must carry it at all times.

Part IV: Costs—How Much Does the Digital Nomad Visa Cost?

Breakdown of Expenses

Expense	Cost	Notes
Visa application fee	€80–€100	Paid at consular appointment
Health insurance (annual)	€600–€1,800	€50–€150/month depending on age, coverage
Criminal record certificates	€20–€100 per country	US FBI check: $18; UK DBS: £25
Apostille fees	€10–€50 per document	Varies by country and document
Translation fees	€20–€50 per page	Certified Spanish translation for non-Spanish documents
TIE card fee	€15–€20	Paid when applying for residence card in Spain
Legal/advisory fees (optional)	€500–€2,000	If using immigration lawyer to assist with application
TOTAL (self-managed)	€1,000–€2,500	Approximate range for single applicant, excluding legal fees
TOTAL (with legal support)	€1,500–€4,500	Including professional assistance

Part V: Taxation—Understanding Your Tax Obligations in Spain

Two Tax Regimes Available to Digital Nomads

As a Digital Nomad Visa holder, you have TWO taxation options:

Standard Non-Resident Tax (IRNR) — 19%–24% on Spanish-source income only
Beckham Law (Special Tax Regime) — 24% flat rate on Spanish-source income (up to €600,000), foreign income tax-exempt

Option 1: Standard Non-Resident Tax (IRNR)

If you do NOT apply for Beckham Law, you’re subject to standard non-resident taxation:

Tax rate:

EU/EEA citizens: 19% on Spanish-source income
Non-EU/EEA citizens: 24% on Spanish-source income

Taxable income:

Only income earned IN Spain (e.g., if you invoice Spanish clients)
Foreign income (from non-Spanish clients/employers) is tax-exempt

Example:

Total income: €50,000/year
Spanish-source income: €10,000 (20% of total, from Spanish clients)
Foreign income: €40,000 (80% of total, from US/UK clients)
Tax owed (non-EU): €10,000 × 24% = €2,400

Option 2: Beckham Law (Special Tax Regime for Displaced Workers)

The Beckham Law offers a flat 24% tax rate on Spanish-source income, with foreign income completely tax-exempt.

Who qualifies:

✅ Remote employees working for foreign companies who were «displaced» to Spain (employment relationship exists)
✅ Company administrators/directors appointed to Spanish companies (owning <25% of company)
✅ Highly qualified professionals hired by Spanish companies

❌ Freelancers/self-employed generally do NOT qualify (Beckham Law requires employment relationship, not self-employment)

IMPORTANT CLARIFICATION:

Most digital nomads working as freelancers or self-employed individuals CANNOT access the Beckham Law. The law requires a formal employment contract or corporate appointment (administrator/director role). If you’re a freelancer invoicing international clients, you’re subject to standard non-resident tax (IRNR) or, if you become a Spanish tax resident, standard progressive IRPF rates (19%–47%).

However, if you’re a remote employee of a foreign company (e.g., working for a US tech firm), you CAN apply for Beckham Law.

Beckham Law Benefits (For Qualifying Applicants)

Tax structure:

Spanish-source income: 24% flat rate (up to €600,000/year)
Foreign income: Tax-exempt (not taxed in Spain)
Capital gains (foreign assets): Tax-exempt
Wealth Tax: Exempt on foreign assets (only Spanish assets subject to Wealth Tax)

Duration: 6 years maximum (year of arrival + 5 subsequent years)

Beckham Law Tax Savings Example

Scenario: You’re a remote employee of a US tech company, earning €80,000/year, working from Barcelona.

Option A: Standard Spanish tax resident (progressive IRPF rates 19%–47%)

Taxable income: €80,000
Effective tax rate: ~35%
Tax owed: ~€28,000

Option B: Beckham Law (24% flat rate)

Spanish-source income: €80,000 (work performed in Spain)
Tax rate: 24%
Tax owed: €19,200

Annual savings: €28,000 – €19,200 = €8,800

Over 6 years (maximum Beckham Law duration): €8,800 × 6 = €52,800 saved

How to Apply for Beckham Law

Timeline:

You must apply for Beckham Law within 6 months of becoming a Spanish tax resident (i.e., within 6 months of arriving in Spain or within 6 months of the start of your employment contract).

Application process:

File Form 149 with the Spanish Tax Agency (Agencia Tributaria)
Provide employment contract (proving you were displaced to Spain for work)
Provide proof you haven’t been a Spanish tax resident in past 10 years
Tax Agency reviews application (typically 3–6 months)
If approved, you pay 24% flat rate starting from the year you moved to Spain

Cost: No application fee, but most applicants hire tax advisors (€500–€2,000)

When Does Spanish Tax Residency Begin?

You become a Spanish tax resident if:

✅ You spend 183+ days per year in Spain (physical presence test)
✅ Your main economic interests are in Spain (e.g., most of your income is Spanish-source, your business is based in Spain)

Tax residency ≠ Immigration status:

You can hold a Digital Nomad Visa (immigration status) without becoming a Spanish tax resident (tax status)
Example: You hold the visa but spend only 120 days/year in Spain → You remain a non-resident for tax purposes
However, if you spend 183+ days/year in Spain, you become a tax resident and must file Spanish tax returns (Modelo 100)

Part VI: Renewal and Long-Term Residence

Renewal Timeline

Initial visa: 1 year

First renewal: 3 years (total: 4 years)

Second renewal: 2 years (total: 5-6 years potential)

When to renew:

Apply for renewal 60–90 days before your current authorization expires
Submit renewal application at Oficina de Extranjería (in Spain)
Renewal requirements: same as initial application (proof of income, health insurance, clean criminal record)

Path to Permanent Residence

After 5 years of continuous legal residence, you’re eligible to apply for permanent residence (permiso de residencia de larga duración).

Permanent residence benefits:

No renewal required (indefinite residence)
Full work rights (can work for Spanish employers without restrictions)
Path to Spanish citizenship after 10 years total residence

Part VII: Common Mistakes and How to Avoid Them

Mistake #1: Not Meeting the 80/20 Rule

Problem: You earn 30% of your income from Spanish clients (exceeds the 20% limit).

Result: Visa denied or revoked.

Solution: Ensure at least 80% of income derives from foreign sources. If necessary, reduce Spanish client work before applying.

Mistake #2: Using Travel Insurance Instead of Spanish Health Insurance

Problem: You submit Schengen travel insurance (which covers emergency care only).

Result: Visa denied.

Solution: Obtain Spanish-authorized private health insurance covering ALL medical services with no co-payments.

Mistake #3: Missing the Beckham Law 6-Month Deadline

Problem: You move to Spain in January but don’t apply for Beckham Law until August (7 months later).

Result: You lose the opportunity to benefit from the 24% flat rate—you’re locked into standard progressive tax rates (19%–47%).

Solution: Apply for Beckham Law within 6 months of arrival in Spain or start of employment contract.

Mistake #4: Forgetting to Apostille Documents

Problem: You submit criminal record certificate without apostille.

Result: Consulate rejects application, delaying processing by weeks/months.

Solution: Apostille ALL foreign documents (criminal records, diplomas, marriage certificates) before consular appointment.

Important Disclaimer: This Is General Legal Information, Not Legal Advice

This guide is educational information only and does NOT constitute personalized legal, immigration, or tax advice. Spanish immigration and tax law is complex, and your specific situation depends on:

Your nationality
Your income level and sources
Your employment structure (employee vs. freelancer vs. business owner)
Your tax residency status
Your family situation

Before applying for the Digital Nomad Visa or making tax elections, you MUST consult with qualified Spanish immigration lawyers and tax advisors.

Get Professional Support for Your Digital Nomad Visa Application

If you’re a remote worker or digital professional planning to move to Spain in 2026, Lextax provides comprehensive visa and tax support:

Email: info@lextax.es
Website: lextax.es/digital-nomad-visa
Phone: 965 792 015

What we provide:

✅ Full visa application support (document review, apostille guidance, consular appointment preparation)
✅ Income calculation and proof (ensuring you meet €2,763+ threshold)
✅ Health insurance coordination (connecting you with Spanish-authorized providers)
✅ Criminal record apostille assistance
✅ TIE card registration (assistance with registration after arrival in Spain)
✅ Beckham Law application (if eligible—tax savings of €10,000–€30,000+ annually)
✅ Tax residency planning (optimizing days spent in Spain to maximize tax benefits)
✅ Renewal support (3-year and 2-year renewals)

Cost:

DIY visa application (with our document review): €500–€1,000
Full-service visa application (we handle everything): €1,500–€3,000
Beckham Law application + tax planning: €1,000–€2,500

Free consultation: Schedule a 60-minute call to discuss your Digital Nomad Visa eligibility and tax strategy. No obligation.

Digital Nomad Visa for Spain in 2026: The Ultimate Guide