Spain's Digital Nomad Visa (DNV; officially the visado para teletrabajo de carácter 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 adult third-country nationals (from outside the EU). EU/EEA and Swiss citizens have freedom of movement — they don't need this visa (art. 61.2). If you're weighing the DNV against the non-lucrative visa (non-lucrativa), you can check which of the two visas fits your work plans and roughly what income or funds it would require.
This visa is for remote workers with foreign employers
The DNV is for people working remotely for employers or clients outside Spain. Employees may only work for the foreign company. Freelancers may have Spanish clients, but for no more than 20% of their total professional activity and only under a commercial contract.
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. The 2026 SMI is €1,221/month (Real Decreto 126/2026). The UGE-CE and consulates require a monthly gross amount, before tax and contributions:
- Applicant: 200% of SMI — €2,442/month
- + first family member: +75% of SMI — +€916/month
- + each additional member: +25% of SMI — +€306/month
If your contract income is below the threshold, the gap can be covered with savings for the whole term of the authorisation — a bank certificate in the applicant's name. The amounts update with each new SMI; cross-check the UGE-CE's current requirements when you apply.
How to prove income
The UGE-CE asks for payslips or invoices for the 3 months before applying and a bank-stamped certificate for the same 3 months, with the incoming payments matching the payslips/invoices. For the consulate, an employment contract or client contract plus bank statements work.
What you'll need
- Proof of remote work — an employment contract or contracts with clients outside Spain, plus a letter from the employer confirming the work can be done remotely from Spain
- Experience/qualification — a university degree, postgraduate degree, vocational training (FP) or business school or 3+ years of experience in analogous functions (art. 74 bis.2)
- Employment history — at least 3 months of employment or contractual relationship with the foreign company at the application date; the company has genuinely operated for 1+ year (commercial-register extract) (art. 74 ter)
- Proof of income — payslips/invoices and a bank certificate (see amounts above)
- Social Security — when applying you commit to registering after approval and before starting work. Employees — in the Régimen General: the foreign employer registers with Spain's Seguridad Social as a non-resident without an establishment, or you present a certificate of applicable legislation under a bilateral agreement. Self-employed (autónomo) — RETA only; an agreement certificate isn't accepted for them. Failing to register → the authorisation is revoked (DA 7ª Ley 14/2013)
- 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 (art. 62.3 c)
Private health insurance for the DNV
If you aren't covered by Spain's Social Security, the policy must cover everything Spain's public health system covers, with no co-payment and no waiting periods, from an insurer authorised to operate in Spain (it must be on the DGSFP register); the UGE-CE and consulates do not accept travel insurance or reimbursement-only policies. Before buying, confirm the requirements with your consulate or with UGE-CE.
Step-by-step process
- Choose where you apply from:
- From abroad (Spanish consulate) → a visa of up to 1 year (or the length of the contract if shorter)
- Already in Spain (legally) → a residence authorisation of up to 3 years, renewable for 2 years
- Gather and legalise documents — apostille + sworn translation into Spanish for foreign documents.
- Submit the application — online to the UGE-CE (Unidad de Grandes Empresas; MIT form, fee €73.26) or at the consulate.
- Wait for the decision — the UGE-CE must decide within 20 days of submission, silence = approval (art. 76.1); the consulate — 10 working days from forwarding the file (art. 75.5).
- Get your TIE — the residence card is required for a residence authorisation longer than 6 months (art. 76.2); the one-year visa is itself sufficient title to reside without a TIE (art. 75.4). Within 60 calendar days before the visa expires, apply to the UGE-CE for the 3-year authorisation.
Taxes: the 24% regime
Special tax regime (the 'Beckham law', art. 93 LIRPF)
Employees holding the teleworking visa may qualify for a reduced rate — 24% on income up to €600,000/year (47% above) instead of the progressive scale (state part up to 24.5% plus the regional scale). Conditions: not a Spanish tax resident in the previous 5 years; the regime covers the year of arrival plus the 5 following years. Self-employed (autónomo) DNV holders generally don't qualify. The regime is applied for separately — 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. You can check whether you qualify for this special regime and estimate the approximate savings on your employment income with the Beckham law calculator — still make the final call with a tax adviser.
Common mistakes
- Insufficient or unstable income. The UGE-CE matches 3 months of payslips/invoices against a bank certificate — a one-off large payment doesn't replace regular income.
- Too many Spanish clients. For a freelancer, work for Spanish companies must not exceed 20% of total activity and cannot be an employment contract.
- 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.
- Assuming the switch from a non-lucrative visa is possible without caveats. The law allows anyone legally in Spain to apply for a DNV permit from inside the country (Ley 14/2013 art. 74 quinquies.1) — but the UGE-CE's official FAQ refuses non-lucrative residence holders: that permit does not allow work, so 3 months of remote work cannot be proved. Confirm with an immigration lawyer before applying.
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.
Check that it's current
Income thresholds are tied to the SMI and change yearly. If you don't register with Seguridad Social after approval, the UGE-CE revokes the authorisation for you and your family members (DA 7ª Ley 14/2013). Before applying, cross-check the UGE-CE's current requirements. Facts checked against primary sources on 27 September 2026.