Spain has become an increasingly attractive destination for digital nomads, especially following the introduction of the visa for international remote workers. However, legally residing in the country entails specific tax obligations. Below is a concise overview of the key aspects.

When Is a Digital Nomad considered a tax resident in Spain?

An individual is considered a tax resident in Spain if they meet either of the following conditions:

• They reside in Spain for more than 183 days during the calendar year, or
• Their main economic interests or business activities are located in Spain.

In such cases, the individual is subject to Personal Income Tax (IRPF), unless they qualify for a special tax regime.

Special Tax Regime for Digital Nomads (Law 28/2022)

The Startups Law (Law 28/2022) offers a favourable tax regime for digital nomads, allowing them to pay taxes under the Non-Resident Income Tax (IRNR) scheme at a fixed rate of 24% on income up to €600,000 annually.

This regime is available for up to six years and must be applied for within six months of obtaining legal residence. Eligibility requires that the individual:

• Works remotely for a foreign company or as a self-employed professional with foreign clients.
• Has not been a tax resident in Spain in the preceding five years.

Additional tax obligations to consider

In addition to IRPF or IRNR, digital nomads may be subject to other tax obligations in Spain:

• Form 720: Informative declaration of foreign assets, mandatory if the total value of assets (bank accounts, securities, or real estate abroad) exceeds €50,000.
• Wealth Tax: Applicable in certain autonomous regions if the taxpayer’s assets exceed specified thresholds.
• VAT and Economic Activities Tax (IAE): Required if carrying out self-employed business activities from within Spain.

Specialised tax advisory for digital nomads in Spain

At Landing in Spain, we offer comprehensive legal, and tax advisory services tailored to digital nomads who reside or plan to reside in Spain. Our services include:

• Assistance with the international telework visa application.
• Processing of the special tax regime under the Startups Law.
• Ongoing compliance with Spanish tax obligations.
• Personalised fiscal planning with legal certainty.

📩 Contact us today for a professional consultation.
We help you establish your residence in Spain with full legal and tax security.