Digital nomad taxes in Spain in 2026: employee or autónomo

A digital nomad permit is not a tax regime. It lets you live in Spain, while taxes follow the general rules: after more than 183 days here in a year you become a tax resident and pay income tax (IRPF) on your worldwide income. How much depends on two things: whether you work as an employee of a foreign company or as a self-employed autónomo, and whether the Beckham regime with its 24% rate is open to you.

How much a digital nomad pays: the essentials

• Income tax on the scale. The scale combines a state part (9.5% to 24.5%) and a regional part. The top rate on the 2025 scales: Madrid 45.0%, Andalusia 47.0%, Catalonia 50.0%, Valencia 54.0% (LIRPF, arts. 63 and 74; regional scales, AEAT). The tax agency will publish the 2026 scales for the next campaign.
• The Beckham regime: 24% on income up to €600,000 if you are an employee. It is generally not available to the self-employed.
• Dividends, interest and capital gains are taxed separately: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000, 30% above.
• Social security. For employees the employer pays through the Spanish system. An autónomo pays personally: from €206 to €1,607 a month depending on income.
• Tax-free: a personal allowance of €5,550 a year, plus €2,400 for the first child, €2,700 for the second, €4,000 for the third and an extra €2,800 for a child under three (LIRPF, arts. 57-58).

Resident or not: where the calculation starts

You become a tax resident under any one of three criteria: more than 183 days in Spain in a calendar year, the centre of your economic interests here, or your spouse and minor children living here. Most nomads live in Spain almost all year and become resident in their first year, with all income from 1 January. A non-resident return on form 210 is then not enough. What to do after 183 days is covered in our article on tax residency.

This is checked at permit renewal: the UGE looks at the income you declared, and it must cover the nomad threshold of 200% of the minimum wage, currently €2,849 a month. More in our article on renewing the nomad permit.

The year of the move: what to declare

Residence is assessed for the whole calendar year. If you arrived in the first half of the year and spent more than 183 days in Spain, your form 100 return covers income from 1 January, including salary and sole proprietorship income for the months before the move; tax paid there is credited under Art. 80 LIRPF. If you arrived in the second half of the year and have no family or core of interests here, you are usually non-resident for that year, and work already done from Spain goes on form 210. Autónomo registration does not make you resident on its own, but it is a strong argument that your core of interests is in Spain. An autónomo changes their residence flag with the tax authority on Modelo 036, with an effective date of 1 January rather than the arrival date. More, with an example and a table of dates, in our article on tax residency.

A nomad employed by a foreign company

• Social security. The foreign company registers with Spanish social security as an employer with no establishment in Spain and enrols you in the general scheme. The only alternative is a certificate from the employer’s country, where Spain has a social security agreement with it and that country issues such certificates for teleworkers, which not all do (UGE FAQ, question 6). With such a certificate no Spanish contributions are due.
• Tax. A foreign company usually does not withhold Spanish tax, so you pay it yourself. Under the ordinary regime this is done through the annual return, form 100, in the spring of the following year, with no quarterly payments on salary. Under the Beckham regime tax is calculated under the non-resident rules: tax not withheld from salary is paid every quarter on form 210, in the first 20 days of April, July, October and January, and in spring you file the annual form 151, which credits these payments (RIRPF, art. 114). The 2025 return was filed between 8 April and 30 June 2026 (AEAT).
• Spanish clients are not allowed for employees: you may only work for a company outside Spain (Law 14/2013, art. 74 bis).
• Beckham is available. The employed nomad is named in the law. Form 149 is filed within six months of the start date of work in the social security registration or, if you stay in the social security system of your home country, the start date in the document that confirms it, such as an A1 form or a certificate under a bilateral agreement (RIRPF, art. 116). The deadline cannot be reopened.

The autónomo nomad: tax, contributions and quarterly returns

• Register straight away. An autónomo must register in the self-employed scheme (RETA) right after approval, and a certificate from another country does not replace it. Otherwise the permit may be extinguished (UGE FAQ, questions 6-8). The easiest route is an entrepreneur support point (PAE); the steps are in our autónomo registration guide.
• 2026 contributions depend on net income: 15 bands, a base from €653.59 to €5,101.20 a month, a rate of 31.5% (RDL 3/2026; Order PJC/297/2026). A reduced flat fee applies for the first 12 months, and another 12 if income is below the minimum wage (Law 20/2007, art. 38 ter). The law leaves the amount to the budget; the Seguridad Social portal currently states €80 a month plus the 0.9% MEI, €88.64 in total (Seguridad Social guide for autónomos). Check the amount when you register.
• Form 130 is the income tax prepayment: 20% of profit since the start of the year minus what has already been paid. Foreign clients do not withhold tax, so a nomad files it every quarter (RIRPF, arts. 109-111).
• Form 303 is VAT. Deadlines for both: 1-20 April, July and October, and 1-30 January for the fourth quarter. The annual form 390 is due 1-30 January (VAT regulation, art. 71).
• VAT. Services to a foreign company are not subject to Spanish VAT (VAT Law, art. 69). With an EU business client, the client pays the tax: the invoice states “inversión del sujeto pasivo” and the client’s tax number, and you register in the ROI and file form 349 (RD 1065/2007, art. 3). Clients in Spain are charged 21% VAT.
• Spanish clients are allowed, but no more than 20% of your total activity.

Self-employed contributions and deductions are covered in detail in our article on autónomo taxes and contributions. Registration and the quarterly forms 130 and 303 do not have to be done yourself: they can be handed to a gestor.

Examples: how much tax on real figures

Calculated on the 2025 scales with state allowances, on the taxable base. An employee’s base is lower than the salary by contributions and deductions, so this is a guide, not a tax return.

For the autónomo, the contribution uses the minimum base of the band for income of €3,620 to €4,050 a month, €504 a month; the taxable base is profit minus contributions. The form 130 prepayment on that profit is about €2,250 a quarter and is credited against the annual tax.

The takeaway: at a base of around €35,000 the ordinary scale is cheaper than Beckham, and for a family with children the break-even point moves higher. Work out your own case in the calculator.

How much you keep: income, family and regime

The same contract amount turns into different take-home pay depending on the regime and the family. Below are three regimes on the same incomes: employment with a foreign company, autónomo on standard terms and autónomo in the first year with the start-up reliefs. Each cell shows the share of income that goes on tax and social security, and how much is left per month. A dash means the income is below the visa threshold for that family: a family of three needs €4,274 a month, a family of four €4,630.

Employee of a foreign company

Autónomo on standard terms

Autónomo in the first year: reduced flat fee and 20% off profit

How to read the tables. For an employee, income is gross salary; for an autónomo, it is revenue minus expenses. The figures are for Valencia; in Madrid, with its lower regional scale, the burden is 0.6–3.6 percentage points lower. The spouse has no income, the return is joint and the children are over three; 2025 scales with the national minimums, as in every calculation in this article.

• Employee. Employee social security is 6.5% of salary in 2026. On top of the salary, the company pays roughly another third of it to social security, which is why some employers offer to take you on as an autónomo: cheaper for the company, usually more expensive for you.
• Autónomo on standard terms. The contribution follows the 2026 table at the minimum base for your income band, €427 to €607 a month at these incomes (Orden PJC/297/2026, art. 18). A further 5% of profit is deducted as hard-to-justify expenses, capped at €2,000 a year.
• First year with reliefs. The reduced fee of €88.64 a month applies for 12 months, and for another 12 only if income is below the SMI (Law 20/2007, art. 38 ter). The 20% reduction in profit applies in the first year with positive profit and the year after (LIRPF, art. 32.3). There is no reduction if you carried on a business activity in the year before registering, including as a sole proprietor in another country (DGT ruling V0494-16). In the second year the fee goes back to normal, while the 20% reduction still applies.

The key takeaway: on €6,000 a month, a single autónomo on standard terms keeps €112 a month less than the same person as an employee, and in the first year with the reliefs keeps €755 more than without them. That is why the choice between employment and autónomo, and with it the Beckham question, is made before you apply for the visa: you pay tax in the status you applied in.

A family of three: from the income threshold to money in hand

The question we hear most often before an application is this: if we show the minimum income allowed, will tax eat it? Here is the calculation for a family of three — applicant, spouse and child. Their threshold on the nomad permit is €4,274 a month, which is €51,282 a year. That is the figure the calculation starts from. If the whole family is applying, the file for the applicant, spouse and children can be prepared with our team: see digital nomad visa application support.

First, everything the law allows is taken out of the gross income.

The scale is then applied to that base — the state part plus the regional one. Here is the result.

Nineteen per cent rather than the frightening forty — that is how a progressive scale works: a family income of this size never reaches the upper brackets, and everything listed above comes out before the scale is applied at all.

Worth noting separately: the family pays less than a single person on the same income. A single taxpayer with the same €51,282 pays €11,644 in Valencia, the family pays €9,891. The €1,753 difference is precisely the price of the joint return and the child minimum.

Why the Beckham regime usually does not suit a family

For this same family the flat 24% produces €12,308 of tax — €2,416 more than the ordinary regime in Valencia and €2,936 more in Madrid. The reason is that none of the deductions above apply under Beckham: no joint return, no minimums, no €2,000 allowance, no reduction of the base by contributions. The rate is charged on the full income.

The point where the flat rate starts to win sits much higher for a family with one earner than for a single person: around €69,700 a year in Valencia and €76,500 in Madrid, against roughly €47,000 for a single taxpayer without children. This is why the chat-group advice to take Beckham regardless is wrong for a family.

If both spouses work

The same €51,282 earned by two people in equal halves and declared separately produces €6,814 of tax in Valencia instead of €9,891. The €3,077 saving comes from the progressive scale being applied to two modest incomes rather than one middling one. It is worth keeping in mind when the second spouse decides whether to formalise their work.

The calculation uses the 2025 scales and the 2026 SMI, with state minimums and without regional deductions, which are calculated separately and usually work in your favour. Scales are revised every year, so the figures should be recalculated in the year you apply.

The Beckham Law: who gets 24% and when it does not pay

The regime lets you pay 24% on employment income up to €600,000 and 47% above, in the year of the move and the following five years (LIRPF, art. 93). Salary is taxed in Spain in full wherever you receive it, while foreign dividends, interest, rent and gains on assets abroad are not. Wealth tax is due only on Spanish assets, and Modelo 720 is not filed.

Two tax agency rulings have widened access. Ruling V2460-25 of 11 December 2025: lacking a nomad visa does not in itself close the regime if there is a real employment contract with a foreign company and remote work. Ruling V1209-25 of 3 July 2025: the regime is open to a company director if the move is directly linked to the appointment, and the company is not an asset-holding one or the director does not hold a stake that makes them a related party.

You can only renounce the regime in November-December for the following year, and you cannot return to it afterwards (RIRPF, art. 117). More in our article on the Beckham Law.

Double taxation and tax withheld abroad

Tax withheld in another country is credited in Spain only if the treaty allows that country to tax the income. Salary for work done from Spain usually does not qualify: under the employment article of tax treaties it is taxed where the work is physically done, so only Spain taxes it, and foreign tax withheld on it is not credited. Some countries still treat pay for remote work for their own companies as domestic income, wherever the employee lives, and the employer keeps withholding tax. The salary is then taxed twice, and the practical fix is at source: before the move, check with the employer and a tax adviser in that country whether the withholding stops once you leave. Read the tax treaty between Spain and that country first, if there is one.

A Spanish resident reports accounts, securities and real estate abroad worth more than €50,000 in any group on Modelo 720 by 31 March of the following year. More in our article on Modelo 720 and 721.

The nomad’s calendar

Five mistakes

1. Assuming the nomad visa gives you 24%. Beckham is available to employees, and generally not to the self-employed.
2. Filing only a non-resident return. After more than 183 days you are resident, and at renewal the UGE looks at form 100.
3. Delaying RETA registration. A gap between approval and registration is the main reason for requests for documents, and at worst the permit is extinguished.
4. Invoicing an EU client without ROI registration. Without it the VAT reverse charge does not work.
5. Choosing Beckham by default. On a modest income with children the ordinary scale is often cheaper; the decision is made before applying for the visa.

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Frequently asked questions

What taxes does a digital nomad pay in Spain?

Income tax on worldwide income if they spent more than 183 days in Spain in the year. An employee pays on the scale or under the Beckham regime at 24%; a self-employed nomad pays tax on profit, social security contributions and files quarterly income tax and VAT returns.

How much tax does a nomad pay on €60,000?

On the 2025 scales, on a taxable base of €60,000, about €16,152 in Madrid and €17,254 in Valencia. Under the Beckham regime, €14,400.

Can a freelancer use the Beckham Law?

Generally not: the regime is built around an employment contract, and the self-employed nomad is not named in the law. An employed nomad can use it if the conditions of article 93 are met.

How much does an autónomo pay in social security in 2026?

From €206 to €1,607 a month depending on net income: the 2025 tables were extended to 2026, and the rate is 31.5% of the base. A reduced flat fee applies for the first 12 months.

Do I charge VAT to foreign clients?

Services to a foreign company are not subject to Spanish VAT. With an EU business client, the client pays the tax, and you register in the ROI and file form 349. Clients in Spain are charged 21% VAT.

When does a nomad become a Spanish tax resident?

When they spend more than 183 days in Spain in a calendar year, or when the centre of their economic interests or their family is here. Residence applies to the whole year, from 1 January.

When is form 149 filed for the Beckham regime?

Within six months of the start date of work shown in the social security registration or, if you stay in the social security system of your home country, in the document that confirms it, such as an A1 form. The deadline cannot be reopened.

What happens if I live in Spain for less than 183 days with the nomad permit and do not pay tax here?

If you are not a Spanish tax resident, income for work done abroad is not taxed here. But salary and fees for work you did while physically in Spain are Spanish income even for a non-resident, even if your employer or clients are abroad (art. 13.1.c of the Non-Resident Income Tax Law): you report it on the non-resident return, form 210. A tax certificate saying you owe nothing does not replace the return: it only shows you have no debts on what you have already filed. Residence is not decided by the 183 days alone: you are also treated as resident if your centre of business interests is in Spain or your spouse and minor children live here. If you are resident and do not file a return, the tax authority will assess the tax with interest and a penalty starting at 50% of the unpaid amount. At renewal the UGE looks at last year’s return — form 100, 151 or 210 — and at social security; without a return the renewal can be refused.

If the visa application lists one contract, is only that contract taxed?

No. A Spanish tax resident pays income tax on worldwide income: salary, fees under other contracts, interest, dividends and rent from property abroad. Visa documents and the tax return are separate things, and at renewal the UGE checks the income you declared. The legal way for an employed nomad to pay less is the Beckham regime: 24% on employment income, while most foreign income other than salary is not taxed in Spain.

Does a digital nomad have to file a “zero” tax return?

Spain has no separate “zero return” for income tax: a tax resident with no income files no Renta. A remote employee of a foreign company must file if their annual income exceeds €15,876 or if tax was withheld abroad and needs to be credited. An autónomo always files Renta, even with zero income, and submits the quarterly forms 303 and 130 even in quarters without revenue. Under the Beckham regime form 151 is filed instead of Renta, and a non-resident does not file Renta at all.

The nomad permit was approved in the autumn: when are the first filings due for an employee?

If you arrive in the second half of the year and have no family or centre of interests in Spain, you are usually not a tax resident for that year. Salary for work done from Spain is still taxed here as non-resident income: 24%, or 19% for EU and EEA residents. A foreign employer does not withhold this tax, so you file form 210 yourself every quarter, in the first 20 days of April, July, October and January: for September by 20 October, for October to December by 20 January. Form 149 for the Beckham regime is filed within 6 months of the start of work in the social security registration or in the home-country coverage certificate. Spanish contributions are paid by the employer every month unless you are covered by the social security of your home country. The first annual return, form 100 or 151, covers your first year of tax residence and is filed in the spring of the following year. Under the Beckham regime with a foreign employer, form 210 is still filed every quarter in the years of the regime, and the annual form 151 credits these payments.

How much tax will I pay in Spain on a salary of €7,000–7,500 a month from a foreign company?

At €7,200–7,500 a month, i.e. €86,400–90,000 a year, the Beckham regime means €20,736–21,600 of IRPF a year. On the ordinary scale with no children it is about €28,700–30,300 in an average region and €24,400–25,800 in Madrid. If the country of the employer also withholds tax on remote work, Spain does not credit it, so check this before the move. Social security is separate: a certificate under a social security agreement with Spain or contributions in Spain.

How much tax does a family of three on the digital nomad permit pay?

On income at the threshold — €51,282 a year — income tax comes to about €9,372 in Madrid and €9,891 in Valencia, that is 18.3% and 19.3% of gross. The calculation accounts for social security contributions, the €2,000 allowance, the joint return and the minimums for the taxpayer and the child. Around €3,200 a month is left in hand.

Is the Beckham regime worth it for a family with a child?

At threshold income, no. For a family of three earning €51,282 the Beckham regime produces €12,308 of tax against €9,891 on the ordinary scale in Valencia. The flat rate only starts to win at around €69,700 a year in Valencia and €76,500 in Madrid.

Sources

• LIRPF, arts. 9, 57-58, 63, 66, 74, 76, 93; RIRPF, arts. 109-111, 116-117; AEAT: 2025 regional scales; AEAT: Renta 2025 deadlines; AEAT: form 149
• RDL 3/2026; Order PJC/297/2026; Law 20/2007, art. 38 ter
• VAT Law 37/1992, art. 69; VAT regulation, arts. 71, 79, 81; RD 1065/2007, art. 3
• UGE FAQ for digital nomads; Law 14/2013, art. 74 bis