The digital nomad visa requirements for Spain can be categorized into two profiles: employed workers and self-employed workers. To be eligible for the visa:

• You must work for a company located outside of Spain, with Spanish income not exceeding 20% of the total.
• You should have at least 3 months of work experience with the company and a contract for a minimum of 1 year.
• You must demonstrate either 3 years of relevant work experience or hold a degree from a reputable university, vocational training, or business school.
• You should have a clean criminal record and provide a criminal records certificate that is valid for at least 90 days, legalized and apostilled. A declaration of no criminal record for the past 5 years must be submitted.
• Completion of the application form and payment of the administrative fee of 790.038€ are also required.
• Private health insurance with full coverage in Spain is mandatory.
• Financially, the main applicant must possess a bank certificate showing a minimum of 25.000€, which is 200% of the Spanish minimum wage. For each additional family member, 9.441€ is required, constituting 75% of the minimum salary in Spain. If the funds are held in a foreign bank, a translated document may be necessary. Alternatively, salary or job contracts can be used to prove economic capability.

Differences exist between employed workers and freelancers. Employed workers must have a contract with a foreign company operating for at least 1 year, explicitly stating the possibility of remote work. Freelancers need to be working for at least one company outside Spain, with remote work specified in the contract terms and conditions.

Apart from the residency benefits, the digital nomad visa in Spain offers appealing tax advantages. Under the improved Non-Resident Income Tax Regime, eligible individuals can benefit from a flat tax rate of 24% on their income, as opposed to the progressive rates reaching up to 48%. This favorable tax treatment applies if you haven’t resided in Spain for the past 5 years (instead of the general rule of 10 years).

To be considered a non-resident for tax purposes, a separate application process with the Spanish Tax Agency is required. This process is distinct from the residency application and should be initiated within 6 months of obtaining the residency authorization. Digital nomad visa holders can request the deferral of the Income Tax for Non-Residents (IRNR) in the first and second year, without incurring interests, provided they have a positive taxable income.

This advantageous tax regime extends for 5 years as long as the individual maintains their residency as a digital nomad, after which they will switch to the general tax regime.

• To apply for the digital nomad visa in Spain, there are two options available, both directed at the UGE:
• Apply for the digital nomad visa from your country of origin: This option allows you to apply for a 1-year visa initially, which can later be modified to a residency permit.
• Apply directly from Spain as a tourist: By entering Spain as a tourist, you can apply for a 3-year permit, which is renewable for an additional 2 years.
• The application process benefits from a fast-track system, ensuring a favorable response within just 20 days. As one of the final steps, you will need to visit the police office to register your fingerprints and obtain your physical residency card.