Spain Digital Nomad Visa (DNV) Requirements in 2026
The Spanish Digital Nomad Visa, enacted under the Startup Act (Ley 28/2022 de Fomento del Ecosistema de las Empresas Emergentes), allows non-EU/EEA remote workers, freelancers, and contractors to legally reside in Spain while performing professional activities for foreign clients and employers.
2026 Minimum Income Thresholds (200% SMI)
Financial eligibility is legally benchmarked at 200% of Spain’s Minimum Interprofessional Salary (Salario Mínimo Interprofesional – SMI). Following the national update (Real Decreto 126/2026):
- Primary Applicant: Minimum gross monthly income of €2,849 (equivalent to €34,188 annually).
- First Accompanying Dependent (Spouse / Partner): Additional 75% of SMI (+€1,069 monthly / €12,828 annually).
- Each Additional Dependent (Child): Additional 25% of SMI (+€357 monthly / €4,284 annually).
Core Eligibility Criteria and Documentation
- Employment / Client Relationship: Employed remote workers must prove a continuous contract with a foreign company operational for at least 1 year. Self-employed contractors must demonstrate ongoing professional contracts with foreign businesses (maximum 20% of income derived from Spanish entities).
- Professional Qualifications: A degree from a recognized university or business school, or verified documentation demonstrating at least 3 years of professional experience in your field.
- Employer Remote Work Authorization: Formal letter from your employer confirming that your role can be performed entirely remotely from Spain.
- Private Health Insurance: Full medical insurance with an authorized Spanish insurance provider without copayments or waiting periods.
- Criminal Record Certificate: Clean police record certificate from countries where you resided during the last 2 years, with Hague Apostille and official Spanish sworn translation.
Application Routes: Consular Visa vs. In-Country UGE Permit
| Application Pathway | Submission Location | Initial Authorization | Subsequent Renewal | Reviewing Authority |
|---|---|---|---|---|
| Consular Visa Route | Spanish Consulate in home country | 1 Year Visa | Convertible to 3-year permit in Spain | Ministry of Foreign Affairs |
| In-Country Residence Permit | Online while in Spain on tourist stay | 3-Year Residence Permit | 2-Year renewal (up to 5-year permanent residency) | Unidad de Grandes Empresas (UGE-CE) |
Beckham Law: 24% Flat Tax Rate for Digital Nomads
Qualifying Digital Nomad Visa holders can opt into the Special Expatriate Tax Regime (commonly known as the Beckham Law) under Section 93 of the Spanish Personal Income Tax Act (IRPF):
- Flat 24% Income Tax Rate: Applied to Spanish-sourced employment income up to €600,000 per year (47% marginal rate on amounts exceeding €600,000).
- Worldwide Income Exemption: Foreign-sourced non-Spanish income, overseas investment dividends, and foreign real estate capital gains are generally exempt from Spanish income and wealth taxation under this regime.
- 6-Year Duration: Applies to the tax year of relocation plus the following five consecutive tax years.
- Application Deadline: Must be filed with the Agencia Tributaria (Modelo 149) within 6 months of obtaining Social Security registration or commencing qualifying employment in Spain.
Relocation Planning and Expat Resources
Calculate your living budget across different regions using our Cost of Living in Spain Guide and understand your lease protections in our Renting an Apartment in Spain Guide.
Explore top remote working destinations including Madrid, Barcelona, Valencia, and Málaga.