Spain Digital Nomad Visa & Tax Guide 2026

Complete guide for remote workers, freelancers, and tech professionals to move to Spain, meet income thresholds, and save thousands with the 24% flat tax rate.

⚡ Statutory Digital Nomad Visa Thresholds (2026):

• Minimum Income (Single): €2,850 per month (200% SMI).
• Beckham Law Flat Tax: 24% flat income tax rate on earnings up to €600,000 for up to 6 tax years.
• Spanish Income Cap: Maximum 20% of professional earnings can come from Spanish clients.

🧮 Digital Nomad Visa Income Eligibility Calculator

Calculate your required monthly income based on Spain's 2026 SMI requirements and family dependents:

Your Gross Monthly Income (€)

Number of Family Dependents

✅ Income Threshold Met!

Required Monthly Income: €2,850/mo (€34,200/yr) | Your Income: €3,200/mo

2. The Beckham Law (Special Tax Regime) Explained

The Beckham Law (Form 149) allows remote workers moving to Spain to be taxed as non-residents for tax purposes:

Tax Metric	Standard Spanish Resident Rate	Beckham Law Rate
Income Tax Rate (≤ €600k)	Progressive 19% to 47%	24% Flat Rate
Foreign Assets (Form 720)	Mandatory declaration	Exempt from Form 720
Duration of Benefit	N/A	Year of arrival + 5 tax years

3. Frequently Asked Questions

For 2026, single applicants must demonstrate a minimum monthly income of at least 200% of Spain's Minimum Interprofessional Salary (SMI), which equates to approximately €2,850 per month (or roughly €34,200 per year).

For the first family dependent (spouse or child), you must add 75% of the SMI (approx. €1,060/month). For each additional dependent, add 25% of the SMI (approx. €357/month).

Under the Special Expatriate Tax Regime (Beckham Law), qualifying Digital Nomad Visa holders pay a flat 24% income tax rate on Spanish-source earned income up to €600,000 for their year of arrival plus 5 subsequent tax years, rather than standard progressive rates up to 47%.

Yes, but with strict limits. No more than 20% of your total professional income can come from Spanish companies or clients. At least 80% must come from foreign employers or non-Spanish clients.

Yes. Both remote employees (with explicit employer authorization to work from Spain) and self-employed freelancers (with contracts from clients outside Spain operating for at least 3 months) are eligible.

UGE VerifiedOfficial Spanish Authorities (Unidad de Grandes Empresas UGE-CE & Agencia Tributaria)

• UGE Unit for Large Companies and Strategic Collectives: inclusion.gob.es/uge
• Agencia Tributaria Beckham Law Form 149: agenciatributaria.gob.es