The three scenarios
Ley 28/2022, on the promotion of the start-up ecosystem, created the digital nomad visa (international teleworking visa) and extended the special regime for inbound workers. Since then, a digital nomad can be in any of these situations:
| Scenario | Tax | Usual forms |
|---|---|---|
| Non-resident (the tests in art. 9 LIRPF are not met) | Non-resident income tax (IRNR), only on Spanish-source income | Form 210 (Modelo 210), where applicable |
| Special regime for inbound workers (art. 93 LIRPF) | IRNR with special rules during the regime period | Forms 149 and 151 (Modelos 149 y 151) |
| Full tax resident | Personal income tax (IRPF) on worldwide income | Forms 100, 720 and 721 (Modelos 100, 720 y 721) |
Visa and social security
The digital nomad visa (international teleworking visa) requires you to prove your relationship with companies not established in Spain and sufficient financial means: as a guide, income of at least 200% of the monthly Spanish minimum wage (salario mínimo interprofesional), with an additional percentage for each dependent family member. Social security contributions depend on the country of origin: within the EU, the coordination rules apply with the corresponding certificate; outside the EU, the bilateral agreement if there is one, or registration in the Spanish system.
The special regime for inbound workers
Since the reform, the regime (the Beckham regime) covers international remote workers, entrepreneurs, highly qualified professionals and certain company directors, as well as traditional posted workers. It requires that you were not resident in previous years and that you meet the activity requirements: not having been resident in Spain in the five tax periods before the move, and not obtaining income through a permanent establishment in Spain, except for entrepreneurs and highly qualified professionals (art. 93.1 LIRPF).
1. Las personas físicas que adquieran su residencia fiscal en España como consecuencia de su desplazamiento a territorio español podrán optar por tributar por el Impuesto sobre la Renta de no Residentes, con las reglas especiales previstas en el apartado 2 de este artículo, manteniendo la condición de contribuyentes por el Impuesto sobre la Renta de las Personas Físicas, durante el período impositivo en que se efectúe el cambio de residencia y durante los cinco períodos impositivos siguientes, cuando, en los términos que se establezcan reglamentariamente, se cumplan las siguientes condiciones:
a) Que no hayan sido residentes en España durante los cinco períodos impositivos anteriores a aquél en el que se produzca su desplazamiento a territorio español. […]
In short. People who become tax resident in Spain as a result of moving here can opt to pay non-resident income tax (IRNR) under special rules for the year of the change and the following years, if they meet the requirements.
Source: Ley 35/2006, of 28 November (BOE)
Frequently asked questions
01Do I need to register as self-employed (autónomo)?
It depends on whether you are employed by a foreign company or provide professional services to clients. Each case fits differently into social security and IRPF.
02Can I opt for the special regime if I already lived in Spain?
No, if you were resident during the prior period required by law: any of the five tax periods before the year of the move.
03Do I have to file Form 720 (Modelo 720) under the special regime?
Taxpayers under the special regime are not required to file Modelo 720, because they are taxed as non-residents on their assets abroad.
This guide is for general information and does not replace the analysis of a specific case. Check the legislation cited in its current wording.