Spain has long been a magnet for globally mobile professionals. With the launch of its Digital Nomad Visa (DNV) and the expansion of the so-called Beckham tax regime, the country now offers not just lifestyle, but a highly competitive fiscal proposition — at least for those who understand the rules.
At first glance, the combination seems straightforward: you move to Spain under the DNV and pay only 24% tax on your salary thanks to Article 93 of the Personal Income Tax Law. But in practice, the interaction between the visa and the tax regime is far from automatic, and often misunderstood.
The digital nomad visa: legal residence, carefully defined
Introduced in 2022 under Spain’s Startup Law, the DNV was designed to provide legal residence for non-EU nationals working remotely for foreign employers. To qualify, applicants must have at least three months of prior working relationship, a degree or three years of experience, clean criminal records, private health insurance, and income above a modest threshold.
It is a sensible structure — and a rare move to match immigration policy with economic relevance. Once granted, the visa leads to a renewable residence permit and eventual permanent status.
What it does not offer is any change in tax treatment. By default, DNV holders are fully taxable residents — subject to IRPF, wealth tax and the usual Spanish disclosure obligations — unless they qualify for something better.
The Beckham regime: a tax incentive with a timer
The “Beckham Law”, formally Article 93 of the LIRPF, allows qualifying new residents to be taxed only on Spanish-source income — at a flat 24% rate up to €600,000, and 47% thereafter. Foreign income is ignored. Wealth tax applies only on Spanish assets and there is no obligation to file Modelo 720. It is an elegant structure, mimicking non-residency while enjoying full legal residence.
But it is time-limited (six years total), and procedurally strict. You must not have been tax resident in Spain in the previous five years. You must apply within six months of becoming tax resident. And, crucially, your employment or professional activity must fall within the narrow criteria allowed under the law.
Not all digital nomads are welcome at the Beckham party
While the Spanish government was happy to headline that “digital nomads” could now access the Beckham regime, the reality — as so often happens in Spanish tax law — is far less inclusive than the brochure suggests.
Yes, remote employees and foreign directors of Spanish companies, under certain conditions, can now join the Beckham club. But what about the thousands of freelancers, consultants and entrepreneurs who have been granted the Digital Nomad Visa as self-employed professionals? Surely they qualify too?
Not quite.
The 2023 reform of Article 93 does technically open the door to self-employed applicants, but only under strict conditions — and only if their activity fits into a narrowly defined framework set out in Spanish tax legislation. If your job involves a laptop and a tropical Zoom background, do not get your hopes up.
The irony is hard to miss. You can live in Spain, legally work remotely under a government-issued visa, pay your taxes — and still be excluded from the one regime designed to make life easier for you.
Worse still, some tax advisers and relocation agencies fail to mention this nuance when selling the dream. Many arrive in Spain assuming they will be taxed at 24% on their foreign income, only to find that they have been ended up subject to the standard general IRPF regime.
In short: being a digital nomad does not make you a Beckham-eligible taxpayer. It just gives you a chance to ask politely — and hope that your profession makes the cut.
Two case studies
Case 1
Emily, a Canadian software engineer, has been working remotely for a US-based tech company for over four years. She applies for Spain’s Digital Nomad Visa, which is approved with no issues. Within a month of arriving in Spain and registering as a resident, she applies to AEAT for the Beckham regime. As a remote employee with no previous Spanish tax residency, she qualifies easily. She now pays a flat 24% on her salary and is exempt from tax on her Canadian investments and savings income.
Case 2
James, a British freelancer who provides digital marketing services to international clients, receives the DNV as a self-employed professional. His income is stable, and he meets all the visa requirements. However, when he tries to apply for the Beckham regime, his application is rejected. The reason? His activity does not fall within the limited list of eligible “professional” services under Spanish tax law. Despite being fully legal under immigration rules, he will be taxed under the standard IRPF regime.
Conclusion
Spain’s double offering — legal residence through the DNV, and tax relief via the Beckham regime — is a powerful tool for the right individual. But this is not a straight forward system. The interaction is subtle, the deadlines strict, and the eligibility rules narrower than many expect.
Those who act early and structure properly can secure six years of simplified taxation with full legal residence. Those who arrive unadvised, or believe the headlines, may find themselves fully exposed to Spanish tax on global income, without realising it until it is too late.
At Spence Clarke, we help clients get it right from day one — because in Spain, understanding the rules is not a luxury. It is survival.
