The digital nomad visa is an immigration permit, not a tax break. It lets you live and work remotely in Spain; your taxes depend on where you are tax resident and on which regime you use. Spain also has a special tax regime for people who move to Spain for work, popularly called the Beckham Law, and some visa holders qualify. This guide explains the basics, flags where the rules are technical, and lists the questions to bring to a tax adviser. It is general information and not tax advice.
Holding the visa or the residence authorisation does not by itself decide where you pay tax. Spanish tax residence is a separate test. As a general rule, a person who spends more than 183 days in Spain in a calendar year is a Spanish tax resident, and the tax authority can also treat people as resident when their main centre of economic interests is in Spain. Once you are a resident, Spain taxes your worldwide income under the ordinary rules unless a special regime applies.
Living in Spain for fewer days does not necessarily avoid residency questions, and neither does keeping a US address. Ask a Spanish or cross-border tax adviser to test your specific pattern of days and ties before you move.
The Beckham Law is the popular name for the special tax regime for workers who move to Spain, set out in article 93 of the Spanish personal income tax law. Instead of being taxed under the ordinary resident rules, a person who qualifies can choose to be taxed largely in the way a non-resident would be, for the year of arrival and the following five tax years, which makes six tax years in total.
The Spanish tax agency's practical guide describes the headline rates: 24% on the taxable base up to EUR 600,000 and 47% on the part above that, with a separate scale of 19% to 26% for certain capital income such as dividends, interest and capital gains. The guide we read was last updated in March 2023, so confirm the current figures before relying on them.
Some can. The regime has been extended to qualifying remote workers, and many digital nomad visa holders are potential candidates. It is not automatic, and holding the visa does not by itself make you eligible for the regime. The usual conditions include that you were not a Spanish tax resident in the previous years, commonly stated as the prior five, that you move to Spain because of your work, and that you apply for the regime within a limited time after you start. The exact conditions and the deadline are technical, so ask a tax adviser early.
The regime is optional. It can reduce tax for some people, mostly those with higher earnings or significant foreign-source income, and can be unattractive for others. A lower earner may do as well or better under the ordinary scale. The adviser should model both before you choose.
US citizens remain subject to US tax on worldwide income wherever they live. Moving to Spain adds a Spanish tax system on top, and the US and Spain have a tax treaty plus a social security agreement that interact with your position. Foreign tax credits, foreign earned income exclusions and reporting obligations on foreign accounts and entities may all be relevant.
Because the US side does not change when you receive a Spanish permit, the right adviser is one who understands both systems. Treat the Beckham Law as one piece of a joint US and Spain plan.
The immigration rules require you to be covered by Spanish Social Security. Employees of foreign companies can often use a certificate of coverage under the US-Spain social security agreement, while self-employed professionals register in the Spanish self-employed regime (RETA) and pay contributions. Failing to meet the obligation can end the authorisation, so settle the Social Security route before you land.
People most often go wrong by assuming the visa itself is a tax break, by missing the deadline to opt into a special regime, by tracking days badly, and by forgetting that US filing obligations continue. Others sign a lease, move savings or change their employer arrangements before getting tax advice. None of these are visa problems; they are planning problems that cost money later.
Bring a short list so the first meeting is productive.
Taxes come after you know the visa fits. Start the short eligibility check at /spain-digital-nomad-visa#eligibility and an independent Spanish immigration lawyer's team will review your answers. The lawyer or a tax adviser can then explain the tax side. Arx Capital Group is not a law firm and does not give legal or tax advice.
No. It is an immigration permit. Your tax position depends on whether you become a Spanish tax resident and on whether you qualify for and choose a special regime such as the Beckham Law.
It is the popular name for the special tax regime for workers who move to Spain under article 93 of the personal income tax law. Qualifying people can be taxed largely as non-residents for the year of arrival and the following five years.
The Spanish tax agency's practical guide gives 24% up to EUR 600,000 of taxable base and 47% above that, with a separate scale of 19% to 26% for certain capital income. The guide dates from March 2023, so confirm current rates with an adviser.
Generally yes. US citizens remain subject to US tax on worldwide income, and the US-Spain tax treaty and credits affect how the two systems interact.
As a general rule, when you spend more than 183 days in Spain in a calendar year, or when your main economic interests are in Spain. A tax adviser should test your own facts.