Spain has become one of the most attractive destinations in Europe for digital nomads, thanks to its climate, quality of life, and above all, the tax incentives it offers to those who work remotely from the country. Since the entry into force of the Startup Law in 2023, international professionals can benefit from a favorable tax regime that promotes the arrival of digital talent and tech companies.
In this article, Orience explains in detail the tax advantages for digital nomads in Spain, the requirements to access them, and how our team can help you manage your residence, visa, and tax obligations efficiently and safely.
Spain: a tax-competitive destination for digital nomads
The objective of the Spanish government with the Law for the Promotion of the Emerging Companies Ecosystem (known as the Startup Law) is to attract international talent and encourage foreign investment. According to data from the Ministry of Economic Affairs and Digital Transformation, more than 15,000 digital nomad visas were issued in 2024, representing a 40% increase compared to the previous year.
Among the main benefits that Spain offers to international remote workers are:
- Reduced taxation during the first years of residence.
- Tax exemptions on income generated outside Spain.
- Ease of obtaining the digital nomad visa and legally residing for up to 5 years.
- Access to the Spanish healthcare and banking systems on equal terms with residents.
The special tax regime: the “Beckham Law” for digital nomads
The main tax incentive for digital nomads in Spain is the so-called Beckham regime (Article 93 of the Personal Income Tax Law), revised in 2023 to adapt to new international worker profiles. This regime allows those who relocate to Spain for work to be taxed as non-residents for up to six years.
Under this system, digital nomads are taxed at a flat rate of 24% on the first €600,000 per year of income earned in Spain, instead of the progressive rates of up to 47% applicable to residents. Income generated outside the country is not subject to Spanish taxation, representing a significant saving.
Requirements to qualify for the Beckham regime
- Not having been a tax resident in Spain during the previous five years.
- Relocating to Spain as a result of an employment contract or remote professional activity.
- Applying for inclusion in the regime within six months after registering with Social Security.
- Not earning income through a permanent establishment in Spain.
This tax benefit also extends to the worker’s spouse and children under 25, provided they meet certain cohabitation and financial dependency requirements.
Other tax advantages for digital nomads
In addition to the Beckham regime, Spain offers other tax benefits that strengthen its appeal as a hub for remote workers:
- Deductions for primary residence: nomads who purchase a home can access personal income tax reductions.
- Tax exemption on international dividends and gains: provided they come from countries with a double taxation treaty with Spain.
- Corporate tax reduction for those who establish a company or startup in Spain, dropping from 25% to 15% during the first two years.
- Facilitated conditions for foreign teleworkers registered under the special regime for displaced workers.
Thanks to these incentives, Spain directly competes with other European countries such as Portugal or Croatia, which also have tax regimes for digital nomads. However, according to the Global Remote Work Index 2024, Spain ranks 3rd in the world for its balance between quality of life, digital connectivity, and tax incentives.
How to apply for the digital nomad visa and access tax benefits
The digital nomad visa allows you to live and work legally in Spain for one year, renewable for up to five. To obtain it, you must meet certain administrative and tax requirements:
- Be a non-EU citizen.
- Work remotely for a foreign company or have income derived from telework.
- Show minimum income of €2,600 per month or equivalent savings.
- Have valid private health insurance in Spain.
- Have no criminal record in the past five years.
Once the visa is approved, the worker can apply for a Foreigner Identification Number (NIE) and register with Social Security — necessary steps to access tax benefits.
Why rely on Orience to manage your taxes as a digital nomad
Managing the tax and immigration aspects of remote work from Spain can be complex. At Orience, we offer a comprehensive advisory service that includes:
- Processing the digital nomad visa and residence permits.
- Advising you on how to benefit from the Beckham regime and maximize your tax advantages.
- Managing tax obligations, filings, and double taxation agreements.
- International tax planning for remote workers and companies.
Our specialized team helps you comply with Spanish and European regulations, ensuring a safe, efficient, and tax-optimized relocation. This way, you can focus on your work while we take care of the legal and administrative aspects.
Impact of the tax regime on Spain’s digital ecosystem
The introduction of the visa and tax regime for digital nomads has had a positive impact on the Spanish economy. According to the National Observatory of Technology and Society (ONTSI), the arrival of international teleworkers has driven a 6.5% increase in coworking space rentals and created more than 20,000 indirect jobs in 2024.
Cities such as Barcelona, Madrid, Valencia, and Málaga have consolidated their status as European digital hubs, combining strong technological infrastructure with competitive taxation and a favorable environment for innovation.
Frequently asked questions about tax benefits for digital nomads in Spain
What taxes does a digital nomad pay in Spain?
It depends on the chosen tax regime. If they opt for the Beckham regime, they pay 24% on income earned in Spain and are exempt from taxes on foreign income.
How long can I enjoy the tax benefits?
Up to six consecutive years from the moment the special tax regime is applied, provided residence and employment conditions are maintained.
Can I work for multiple companies under this regime?
Yes, as long as the main work is performed for a foreign company and the requirements set by the Startup Law are met.
What happens if I become a permanent resident in Spain?
After the Beckham regime ends, you will be taxed as a regular resident, applying the progressive income tax brackets. At Orience, we help you plan this fiscal transition.
Is the digital nomad visa compatible with starting a business in Spain?
Yes, you can create a startup or company while working remotely, as long as you comply with your residence permit conditions and declare your income according to the law.
Conclusion: take advantage of tax benefits with Orience
Spain offers a unique environment for digital nomads who seek to combine quality of life with tax benefits. Thanks to the Startup Law and the Beckham regime, remote workers can reduce their tax burden and enjoy a secure legal residence. At Orience, we help you apply for your visa, optimize your taxes, and meet all fiscal obligations, so you can fully enjoy the experience of living and working in Spain.