Spain Digital Nomad Visa 2026: income, documents, taxes

Spain's Digital Nomad Visa (DNV; officially the visado de teletrabajo internacional) lets you work remotely for foreign companies while living legally in Spain. It's one of the most popular routes for remote professionals and freelancers. This guide covers who it suits, how much you need to earn, which documents to gather and how the tax works.

Who it's for (and who it isn't)

The DNV is for third-country nationals (from outside the EU). EU/EEA and Swiss citizens have freedom of movement — they don't need this visa.

This visa is for remote workers with foreign employers

The DNV is for people working remotely for employers or clients outside Spain. Freelancers may have Spanish clients, but no more than 20% of their income.

Ukrainians on temporary protection usually don't need the DNV

If you hold temporary protection (protección temporal), you already have the right to live and work in Spain — a separate DNV isn't needed. This visa is for remote professionals without another residence basis.

Income requirements (2026)

Income is calculated from the SMI (minimum wage) and updated each year:

Applicant: 200% of SMI — roughly €2,450–2,850/month for a single applicant
+ first dependent: +75% of SMI
+ each additional dependent: +25% of SMI

Exact euro amounts depend on the current SMI and the calculation method (12 or 14 payments), which is why figures differ between sources. Cross-check the UGE-CE's current requirements when you apply.

How to prove income

An employment contract, payslips, bank statements and client contracts all work. The amount must be stable — one-off payments don't convince the UGE-CE.

What you'll need

Proof of remote work — an employment contract or contracts with clients outside Spain
Experience/qualification — a university/postgraduate degree or 3+ years of experience in your field
Employment history — at least 3 months with your current employer; the company has operated for 1+ year
Proof of income — statements, payslips, contracts (see amounts above)
Social Security — you must be covered by Spain's system for your activity. Self-employed (autónomo) applicants must register with RETA — a bilateral-agreement certificate isn't an option for them; employees may use such a certificate in some cases. This is a work requirement that private insurance doesn't replace — confirm your case with a gestor
Health cover — through Social Security, or full private health insurance in Spain with no co-payment and no waiting periods
Criminal record: certificate + declaration — certificates from your countries of residence over the last 2 years (apostilled and sworn-translated) plus a sworn declaration of no criminal record over the last 5 years

Step-by-step process

Choose where you apply from:
- From abroad (Spanish consulate) → a 1-year visa
- Already in Spain (legally) → a 3-year residence authorisation
Gather and legalise documents — apostille + sworn translation into Spanish for foreign documents.
Submit the application — online to the UGE-CE (Unidad de Grandes Empresas) or at the consulate.
Wait for the decision — the UGE-CE usually responds within ~20 working days.
Get your TIE — after approval and entry, collect your residence card (fingerprints at the police).

Taxes: the 24% regime

Special tax regime (similar to the 'Beckham law')

DNV holders may qualify for a reduced rate — 24% on income up to €600,000/year (instead of the progressive scale up to 47%). The regime is applied for separately and isn't right for everyone — consult a gestor/tax adviser.

Beyond income tax, factor in Social Security contributions (autónomo or via your employment scheme) and the duty to file a resident tax return.

Common mistakes

Insufficient or unstable income. A one-off large payment isn't the same as a stable monthly income — the UGE-CE looks at regularity.
Too many Spanish clients. For a freelancer, income from Spanish clients must not exceed 20%.
Insurance with a co-payment. A policy with a co-pay or waiting period won't be accepted — full cover is required.
Documents without apostille/translation. Foreign certificates need an apostille and a sworn translation.
Trying to switch from the non-lucrative visa inside Spain. You can't move to the DNV from the non-lucrative visa while in Spain.

Useful contacts

UGE-CE (Unidad de Grandes Empresas y Colectivos Estratégicos): the body that decides DNV applications — apply online
Spanish consulates: for applying from abroad — check the specific consulate's requirements
Gestor / immigration lawyer: for complex cases (freelance, family, tax regime) saves time and reduces refusal risk
Tax adviser (asesor fiscal): to apply for the 24% regime and file correctly

Related guides

After approval you'll need your NIE, empadronamiento and a bank account. See all our guides.

FAQ

Can I work for a Spanish company on the DNV? Your main work must be for companies outside Spain. For a freelancer, Spanish clients are allowed but no more than 20% of income.

How long is the visa granted for? 1 year when applying from abroad (consulate) or a 3-year residence when applying inside Spain, renewable.

Do I need Spanish? Not for the visa itself. But it makes life, banks and bureaucracy much easier.

Can I bring my family? Yes — spouse and children are included, with a higher income requirement (see amounts above).

What about the 24% tax? It's a reduced regime ('Beckham law' type) — applied for separately and not right for everyone. Always with a tax adviser.

Can I switch to the DNV from another visa while already in Spain? From the non-lucrative visa, no. For other cases, check with an immigration lawyer.

Check that it's current

Income thresholds are tied to the SMI and change yearly; in 2026 the UGE-CE tightened checks (fraudulent documents, no Social Security registration → refusals). Before applying, cross-check the UGE-CE's current requirements. Guide last updated: June 2026.