Spain currently offers the Non-Lucrative Visa, which is intended for self-sufficient individuals or retirees and technically does not permit work. However, remote work often goes unnoticed.In addition, Spain is developing a Digital Nomad Visa under the proposed Startups Law, set to take effect in January 2023. This visa will allow remote workers to stay and work in Spain for 12 months, with the possibility of extending it for an additional 48 months. The first €600,000 earned will be taxed at 15%. We will keep you updated on further developments.Spain’s low cost of living, beautiful beaches, mountains, and vibrant cities like Barcelona, Madrid, and Valencia make it a popular choice for location-independent individuals. The tech scene in Barcelona is also rapidly growing.
Visa category
Special Visa for International Teleworkers under Startup Act 28/2022*
What are the visa fees/charges?
Depends on the Consulate
Is there a minimum income threshold applicable for digital nomad/remote work visa?
• Amount that represents monthly 200% of the minimum interprofessional salary (SMI)
• Family units that include two people counting the owner person and the person regrouped: at least 75% of the SMI. 25% of the SMI will be required for each member additional to the two people mentioned
Are digital nomad/remote work visa holders subject to income tax?
• Yes, the tax residence criteria is the same than for other visa holders.
• However, please note they may be eligible for the Special Tax Regime and, if they fulfill all the requirements, they would be taxed on their salary income at a 24% flat rate (up to 600k, 47% onwards) and their foreign source private income (such as capital gains,
dividends, interests or income from real estate) would not be subject to taxation in Spain
Are digital nomad/remote work visa holders subject to social security contributions?
Depends:
• Certificate of Social Security coverage (If there is an agreement with the country of origin) or registration in the Spanish social security accrediting at least the application for registration of the foreign company before the Spanish Social Security and the commitment to register once the authorization before the start of work
• Public or private health insurance. Travel insurance is not accepted (Not necessary in the case of registration with Spanish Social Security)
Is there Double Taxation Agreement (DTA) relief available in the country?
• It depends on the country combination, but please note Spain has more than 100 treaties with different countries
• However, please note that under the Special Tax Regime the Spanish authorities will not issue a tax residence certificate
Is there an income tax requirement in the country, in general?
Yes
Is there a social security requirement in the country, in general?
Yes
• Certificate of Social Security coverage (If there is an agreement with the country of origin) or registration in the Spanish social security accrediting at least the application for registration of the foreign company before the Spanish Social Security and the
commitment to register once the authorization before the start of work
• Public or private health insurance. Travel insurance is not accepted (Not necessary in the case of registration with Spanish Social Security)
Are criminal checks required for this visa?
The applicants are required to provide police background check of the country/countries they resided in the past 2 years, along with the affidavit of clean criminal record
For how long is the digital nomad/remote work visa valid?
• Visa is valid only for one year
• Residence permit is valid up to 3 years
Is the applicant bound to any work restraints/limitations?
‘The freelance applicant is required to earn at least 80 percent of income from outside of Spain
What are the standard requirements for the digital nomad/remote work visa?
• Being Qualified professionals: (i) graduates or postgraduates from universities of recognized prestige, (ii) professional training and business schools of recognized prestige, or (iii) with a minimum of three years’ professional experience
• Proof of being employed with the employer (outside of Spain) for at least one year continuously and permit to work remotely
• In case of contractual employment, proof of professional relationship with an entity (outside of Spain) for no less than three months and permit to work remotely
• In case of freelancing, proof of working with at least one non-Spanish company from at least the past three months and providing terms and conditions allowing to work remotely
• Work through the exclusive use of means and systems, computer science, telematics and telecommunication.
• Valid experience and technical knowledge for the job performance
• Clean criminal records
Which countries are eligible to apply for the digital nomad/ remote work visa?
All non UE nationals who accomplished the requirements are entitled to apply for this type of visa
Is applicant required to provide proof of employment?
Yes; the applicant would be required to provide proof of permanent employment, contractual employment, or freelancing, allowing him to work remotely
Cost of living index: 49.9 – (57 out of 140)
Internet fixed: 180.3 Mbps Median- speedtest.net Feb 2023
Internet mobile: 38.36 Mbps Median – speedtest.net Feb 2023
