Digital nomad visa + Beckham Law: the remote worker’s guide to 24% tax in Spain

Until 2023, a remote worker on a foreign payroll had no clear path into Spain’s impatriate regime. The Startup Law (Law 28/2022) redrew the map: today, remote employees of foreign companies are one of the profiles most commonly claiming the Beckham Law. Here’s how the combination works.

The international remote-work route

Article 93 of the income tax law accepts, as a valid cause for the move, working remotely through the exclusive use of computer and telematic means for an employer with no presence in Spain. And it adds a crucial evidentiary shortcut: the condition is presumed met if you hold the international telework (digital nomad) visa or permit under Law 14/2013.

In other words: the immigration permit doesn’t just let you live in Spain — it serves as automatic proof to the tax office that you satisfy the access route.

The visa requirements, in short

• An employment relationship of at least 3 months with your company, and a company with over 1 year of real activity.
• A role that can be performed fully remotely.
• A university degree or 3+ years of professional experience.
• Sufficient income (referenced to the Spanish minimum wage; around 200% for the main applicant).
• Your employer’s authorisation to work from Spain.

The right order of steps

1. Before moving: verify your 5 years of prior non-residence and request tax-residence certificates from your current country.
2. Visa/permit: apply at a consulate (visa) or from within Spain (permit, if you entered legally).
3. Social Security: with an EU or treaty-country employer, obtain the certificate of coverage (A1 or equivalent). This document is critical: its date starts the 6-month clock for Form 149.
4. Form 149: file as early as possible — never play chicken with the deadline.

Classic remote-worker mistakes

• Arriving “as a tourist” and staying. Stacking up days in Spain before your status is resolved can make you a tax resident before the regime is in place — an expensive accident.
• Ignoring Social Security. The visa and the tax office are two fronts; social coverage is the third, and it’s the one that starts the timer. Employers in non-treaty countries (including some US setups, depending on the case) need specific solutions.
• Mixing side clients with your payroll. Invoicing on your own “a little on the side” can compromise the access route — the requirement is employed work.
• Your employer’s equity. RSUs and stock options granted before or during the move have their own complexity under the regime — we explain it here.

How much do you save?

A remote worker on a €120,000 salary pays roughly a 24% flat rate under the regime versus a general effective rate around 35% — about €13,000 per year, roughly €78,000 over the regime’s 6 tax years. Run your own number with our calculator.