Spain
Digital Nomad Tax & Visa Guide
Official Sources & Attribution
All visa and tax information is sourced exclusively from Ministerio del Interior & Agencia Estatal de Administración Tributaria (AEAT) and other official government publications. This page contains original research and interpretation of official sources, not copied content.
Primary Sources
Legal References
- Ley Orgánica 4/2000 sobre derechos y libertades de los extranjeros (Immigration Law)
- Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas (Personal Income Tax Law)
- Ley 28/2022 de fomento del ecosistema de las empresas emergentes (Startup Law)
- Real Decreto 557/2011 Reglamento de Extranjería (Immigration Regulations)
Sources last verified: August 7, 2025
Information current as of publication date. Always verify with official sources for the most current requirements.
Tax Residency Trigger
183+ days in Spain during calendar year OR center of vital interests in Spain
Recommended Stay
Stay <183 days to avoid tax residency, OR commit to nomad visa with special tax regime for up to 4 years
Visa Programs
Digital Nomad Visa (Spain Startup Law)
Income Requirement
€2,000-€2,500 monthly income minimum
Duration
1 year initially (renewable up to 5 years)
Tax Implications
May qualify for special tax regime - 15% tax rate for first 4 years on income up to €600,000
Requirements
- • Remote work contract or freelance activities outside Spain
- • University degree or 3+ years professional experience
- • Minimum monthly income of €2,000-€2,500
- • Health insurance coverage
- • Clean criminal record from home country
Important Warnings
- ⚠️ Must work primarily for non-Spanish companies
- ⚠️ 183+ days triggers full Spanish tax residency
- ⚠️ Special tax regime has income limits and time restrictions
Non-Lucrative Visa
Income Requirement
€27,115 per year passive income (€33,894 with spouse)
Duration
1 year (renewable)
Tax Implications
Standard Spanish tax residency rules - may benefit from foreign income exemptions for non-residents
Requirements
- • Proof of passive income (pension, investments, rental income)
- • Cannot work in Spain
- • Health insurance coverage
- • Clean criminal record
- • Proof of accommodation in Spain
Important Warnings
- ⚠️ Strictly no work activities permitted
- ⚠️ Must demonstrate passive income sources
- ⚠️ Income requirements increase with dependents
Investor Visa (Golden Visa)
Income Requirement
€500,000 real estate investment OR €1-2 million in other investments
Duration
2 years initially (renewable)
Tax Implications
Standard tax residency rules apply. May benefit from special investment tax treatments
Requirements
- • Significant investment in Spanish real estate or business
- • Clean criminal record
- • Health insurance
- • Proof of investment funds
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Tax Implications by Origin Country
American Citizens
Spanish tax residency does not affect US filing obligations. US-Spain tax treaty provides relief from double taxation. Foreign Tax Credit available for Spanish taxes paid.
British Citizens
May help establish non-UK residence for UK tax purposes if spending >183 days and cutting UK ties. UK-Spain tax treaty provides double taxation relief.
Canadian Citizens
Canada-Spain tax treaty provides comprehensive double taxation relief. May support breaking Canadian tax residency if combined with cutting Canadian ties.
Australian Citizens
Australia-Spain tax treaty covers most types of income. May support establishing non-Australian tax residency if meeting domicile test requirements.
Irish Citizens
Spanish tax residency can break Irish tax residency if staying >183 days and establishing center of vital interests in Spain. Ireland-Spain double taxation treaty provides comprehensive relief. Non-domiciled Irish residents benefit from remittance basis - Spanish income only taxed in Ireland if remitted there.
Important Considerations
- ⚠️Automatic tax residency trigger at 183 days - very strictly enforced
- ⚠️Center of vital interests test can trigger residency even if <183 days
- ⚠️Spanish tax year follows calendar year
- ⚠️NIE (tax identification number) required for many activities
- ⚠️Wealth tax (patrimonio) applies to residents on worldwide assets
- ⚠️Gift and inheritance tax rates vary significantly by autonomous region
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References
All information on this page is sourced from official government publications and legal statutes. Numbers in square brackets [1] throughout the page correspond to these references.
Disclaimer: This information is provided for educational purposes only and represents our interpretation of official sources. Always consult the original government publications and seek professional tax advice for your specific situation.