Spain’s Digital Nomad Visa 2026: Requirements, Tax & How to Apply

The Digital Nomad Visa allows non-EU nationals to live and work in Spain while employed by or contracting for companies outside Spain. EU nationals do not need a visa to live in Spain but can still apply for the associated Beckham Law tax regime through a separate process. The visa was created under Ley 28/2022, Spain’s Startup Act, and is administered by the Unidad de Grandes Empresas (UGE) for in-country applications or by Spanish consulates abroad.

The visa is designed for three profiles: employees of non-Spanish companies working remotely, freelancers and contractors whose clients are predominantly outside Spain, and company owners whose businesses are registered outside Spain with less than 25% of revenue from Spanish clients. In practical terms, this covers software developers, consultants, designers, traders, content creators, and any other role that can be performed remotely with an internet connection.

The core requirements are: a remote work contract with a non-Spanish employer or proof of freelance/business activity with clients predominantly outside Spain; minimum annual income of approximately €28,800 (three times the Spanish minimum wage, adjusted annually); at least one year of professional experience in your field or a relevant university degree; private health insurance with full coverage in Spain; and a clean criminal record from your country of residence for the previous five years.

The income threshold is per applicant, not per household. If your spouse also works remotely, you both need to meet the threshold individually unless one is applying as a dependent. Dependents (non-working spouse, children under 18) can be included on the same application. The professional experience requirement is flexible: a degree in any field plus one year of work experience qualifies, or three years of relevant work experience without a degree.

The Beckham Law (Régimen Especial de Impatriados, formally under Article 93 of the IRPF law) allows qualifying new residents to pay a flat 24% tax on Spanish-source income up to €600,000 for six consecutive years, instead of the standard progressive rates that reach 47%. For a remote worker earning €150,000 per year, this saves approximately €15,000 to €25,000 annually compared to standard rates.

To qualify, you must not have been a Spanish tax resident in the five calendar years preceding your arrival. You must elect the regime within six months of registering with Spanish social security (or, for DNV holders, within six months of your visa start date) by filing Modelo 149 with the Agencia Tributaria. Once elected, you file Modelo 151 annually instead of the standard Modelo 100. Income above €600,000 is taxed at 47%. Foreign-source income (dividends, interest, capital gains from non-Spanish assets) is generally exempt from Spanish tax under this regime.

One common misconception: the Beckham Law does not mean you pay 24% on worldwide income. You are taxed only on Spanish-source income (including your salary if you work from Spain) at 24%, while most foreign-source income is exempt. This makes it particularly attractive for remote workers who also have investment portfolios or rental income outside Spain.

From abroad: apply at the Spanish consulate in your country of residence. Submit: completed application form, valid passport, criminal record certificate apostilled and translated into Spanish (obtain early as this takes 6 to 8 weeks in some countries), employment contract or proof of freelance activity, proof of income for the last 12 months, health insurance policy, and a cover letter explaining your professional activity. Processing time is officially 20 business days but can stretch to 6 to 8 weeks.

From within Spain: if you are already in Spain on a tourist visa (90-day Schengen limit), you can apply at the UGE in Madrid, or through the immigration office (Oficina de Extranjería) in Málaga. The documentation is the same. Processing is often faster (2 to 4 weeks) because the UGE handles DNV applications directly. We recommend this route for clients who are already property-hunting on the Costa del Sol and can plan a trip that covers both the property search and the visa application.

Freelancers and business owners qualify if their activity is predominantly non-Spanish. The threshold is: less than 25% of your total revenue should come from Spanish clients. This means you can have some Spanish clients but must demonstrate that the majority of your work serves international markets. Provide client contracts, invoices, or a revenue breakdown with your application.

After arrival, freelancers must register as autónomo (self-employed) with Spanish social security, which costs approximately €300 per month in 2026 for the standard contribution. New autónomos benefit from a reduced tarifa plana of approximately €80 per month for the first 12 months. Company owners do not need to register as autónomo if they are paid a salary by their non-Spanish company, but they must still register for social security as an employed person.

Marbella’s practical infrastructure for remote work has improved dramatically since 2020. Fibre internet (600Mbps to 1Gbps) is available in most residential areas through Movistar, Vodafone, and MásMoóvil. Co-working spaces include The Living Room of Satöshi in San Pedro, La Oficina in Marbella centre, and Coworking San Pedro. Cafés with reliable Wi-Fi and workspace culture are common, particularly along the San Pedro boulevard and Marbella old town.

The time zone (CET, UTC+1) overlaps with UK business hours entirely and with US East Coast hours for half the working day, making it practical for most Western-oriented remote workers. International schools support families relocating with children. Málaga airport provides direct flights to 120+ European cities, making weekend travel or client visits straightforward. The combination of climate, infrastructure, international community, and tax advantages has made the Marbella corridor the highest-concentration DNV destination in Andalucía.

The Digital Nomad Visa is initially granted for three years (or one year if applied for as a visa rather than a residence authorisation, renewable for a further two years). After five continuous years of residence in Spain, you can apply for permanent residency (residencia de larga duración), which removes the requirement to maintain specific visa conditions. After ten years of legal residence, you can apply for Spanish citizenship, though Spain requires you to renounce your previous nationality (with exceptions for citizens of Latin American countries, Andorra, the Philippines, Equatorial Guinea, and Portugal).

The Beckham Law tax regime lasts six years regardless of how long your residence continues. After the sixth year, you revert to standard progressive Spanish tax rates. For many DNV holders, the optimal strategy is to maximise income during the Beckham Law period and reassess their tax position in year five. Some continue in Spain on standard rates; others relocate to another favourable jurisdiction. We advise clients to plan the transition well in advance with a qualified Spanish tax advisor.