Digital Nomad in Spain: tax secrets revealed

Spain’s Digital Nomad residence has become one of the most sought-after options in 2024–2025. It’s often presented as the “perfect” fit for IT professionals, founders, and freelancers. What’s less frequently highlighted are the tax consequences that come with it. This article lays out the key tax points you should understand before you apply.

Why did Spain introduce the Digital Nomad residence?

Back in 2021, Spain set out to attract remote professionals. The logic was straightforward:

bring in talent from tech and start-ups,
stimulate local spending (housing, transport, schools), and
most importantly, generate tax revenue.

In practice, obtaining Digital Nomad status generally means you’ll be treated as a Spanish tax resident and will file and pay taxes in Spain.

Two ways to qualify:

Employment route (foreign employer). If you meet the formal criteria, you may be eligible for Spain’s special expat regime (often called the “Beckham regime”).
Self-employed route (autónomo). You register with the Spanish Tax Agency and Social Security and pay contributions and IRPF (personal income tax) under the standard rules.

Myths about taxes and the Digital Nomad

Myth 1: Digital Nomad = automatic access to the Beckham regime

Not true. The special regime is not automatic. It typically applies only if:

you hold an employment contract with a foreign company;
the employer’s country has a social security agreement with Spain;
the employer provides the A1 certificate (proving continued coverage abroad);
you apply within the legal time frame after arrival (generally within 6 months).

If you come through the autónomo route or cannot obtain the required proof, you’ll be taxed under the regular IRPF rules.

Myth 2: Spain’s tax is 47% — it’s unaffordable

In reality, outcomes depend on your tax base, allowances, and regime. Here’s an illustrative calculation for an autónomo:

Minimum income thresholds for Digital Nomad (2025):

Main applicant: €2,762 (200% SMI)
Spouse: €3,799 (275% SMI)
+2 children: €4,144 (300% SMI)
Each additional family member: + €345

👉A family of three must therefore show €4,144/month.

Example (autónomo):

Annual income: €4,144 × 12 = €49,728
Social contributions: €1,068
Allowances: personal €5,550 + child (age 4) €2,400 + contributions €1,068
Taxable base: 49,728 – 5,550 – 2,400 – 1,068 = €40,710
IRPF by brackets:
- up to €12,450 → 19% = €2,365
- €12,450–€20,200 → 24% = €1,860
- €20,200–€35,200 → 30% = €4,500
- €35,200–€40,710 → 37% = €2,039

👉Total IRPF: €10,764 → effective rate ~21.6%

For comparison: under the special regime’s flat 24% on a comparable base, the tax could reach €11,934.72. In some cases, the standard regime can be more advantageous. The key is to run the numbers in advance.

Digital Nomad is a convenient route for relocation, but the “total cost of ownership” is your income tax + social security contributions each year. Check in advance whether you truly qualify for the special regime and if it’s advantageous, which expenses you can deduct as a self-employed (autónomo), and whether foreign taxes can be credited under a double tax treaty.

ProSpainConsulting will help you not only obtain the Digital Nomad residence, but also design a tax strategy so your move is financially sound.

If you’d like a tailored review of your case, leave a request and we’ll propose a clear action plan.