Digital Nomad Visa in Spain and the ‘Beckham Law’: Tax Guide for Foreigners

Every year, more foreign professionals choose to settle in Spain without giving up their job or client base abroad. To give this profile proper legal footing, Spain passed the Startups Law in 2023 (Law 28/2022), which created the digital nomad visa and, along with it, opened the door for these workers to access a special tax regime popularly known as the “Beckham Law” (named after the footballer who benefited from an earlier version of the rule). In 2026, this combination remains, for many foreigners, the most advantageous way to live in Spain while paying less tax than an ordinary tax resident would.

What the digital nomad visa requires

The digital nomad visa allows you to reside in Spain while working for companies or clients based outside the country. It’s not a disguised tourist permit: applicants must show a stable employment or professional relationship with foreign entities, and the visa caps the share of income that can be billed to Spanish clients (the rule is designed to ensure the bulk of the applicant’s economic activity keeps happening outside Spain). You’ll also need to prove professional qualification -a university degree or relevant work experience-, financial means, and, if you’re an employee, that your employer has been operating for a minimum period. The application is filed with the immigration offices in Spain or at the Spanish consulate in your home country, and once granted, it entitles you to the NIE (Foreigner Identity Number), the document that identifies any non-national for tax purposes before the Spanish Tax Agency (AEAT) and the rest of the Spanish administration.

The special tax regime: what the “Beckham Law” actually does

Anyone who relocates to Spain and ends up living there for more than half the year generally becomes a tax resident and must declare worldwide income under Spain’s personal income tax (IRPF), with progressive rates that can run high. The special regime for posted workers -what’s commonly called the “Beckham Law”- lets those who qualify be taxed for several years as if they were non-residents: a flat rate, noticeably lower than the progressive IRPF scale for high earners, applied only to income earned in Spain, with no need to declare wealth or income generated outside the country (with some nuances). The Startups Law extended access to this regime to digital nomads themselves, as well as to startup shareholders and remote employees -a group that was previously all but excluded. It’s not automatic: you have to apply for it explicitly with the AEAT within a set deadline from the start of your activity, and it’s worth weighing case by case whether it actually pays off compared with ordinary taxation, especially if you have income or investments back in your home country.

Combining it with remote work for foreign employers

One of the questions that comes up most is whether you can hold the digital nomad visa, the special tax regime, and an employment relationship with a company that has no presence in Spain, all at the same time. The short answer is yes: that’s exactly what the visa is designed for, and the special regime doesn’t require a Spanish employer. That said, it’s important not to conflate your personal tax situation with the foreign company’s own obligations: depending on how the relationship is structured (an employment contract, self-employed collaboration, or invoiced services), you may need to register with the RETA (Spain’s special Social Security scheme for the self-employed) or handle Social Security contributions differently if a coordination agreement exists between the two countries. Getting proper advice beforehand avoids nasty surprises: unintentionally losing your assimilated non-resident status, over-billing Spanish clients beyond the permitted cap, or unknowingly creating a permanent establishment for the foreign company are common mistakes that are costly to fix later.

At Zythos Business, we help self-employed professionals and small businesses -including those arriving from abroad- understand which regime applies to them and stay compliant with the AEAT without surprises. If you’re considering a move to Spain as a digital nomad, or you’re already working here and wondering whether switching regimes makes sense, it’s worth taking the time to review the numbers properly before making a decision that could affect several tax years.