The digital nomad visa is an immigration permit. It lets you live and work remotely in Spain, and your taxes depend separately on where you are tax resident and which regime you use. Some visa holders qualify for the special regime known as the Beckham Law. A tax adviser and an independent Spanish immigration lawyer advise on your own case.
Last verified: October 12, 2026
No. Spanish tax residence is a separate test. As a general rule, a person who spends more than 183 days in Spain in a calendar year is a Spanish tax resident, and the tax authority can also treat people as resident when their main economic interests are in Spain. Residents are taxed on worldwide income unless a special regime applies.
It is the popular name for the special tax regime for workers who move to Spain, in article 93 of the Spanish personal income tax law. A person who qualifies can choose to be taxed largely as a non-resident would be, for the year of arrival and the following five tax years.
The Spanish tax agency's practical guide gives headline rates of 24% on taxable base up to EUR 600,000 and 47% above that, with a separate 19% to 26% scale for certain capital income. That guide was last updated in March 2023, so confirm current figures with an adviser.
Some can. The regime has been extended to qualifying remote workers, but holding the visa does not by itself make you eligible. The usual conditions include not having been a Spanish tax resident in the previous years and applying within a limited time after you start, and the details are technical. The regime is optional: it can reduce tax for higher earners and can be unattractive for others, so an adviser should model both options before you choose.
US citizens remain subject to US tax on worldwide income wherever they live, so Spain adds a second system on top. The tax treaty and foreign tax credits play a part, so choose an adviser who knows both systems.
Ask when you will become a Spanish tax resident, whether you qualify for the special regime and by when you must apply, how your income compares under both regimes, and how your US obligations fit in.
Taxes come after you know the visa fits, so start with the eligibility check below. Arx Capital Group is not a law firm and does not give legal or tax advice.
No. It is an immigration permit. Your tax position depends on your tax residence and on whether you qualify for and choose a special regime such as the Beckham Law.
The popular name for Spain's special tax regime for workers who move to Spain, under article 93 of the personal income tax law. Qualifying people can be taxed largely as non-residents for the year of arrival and the following five years.
The tax agency's practical guide gives 24% up to EUR 600,000 of taxable base and 47% above that, with a separate 19% to 26% scale for certain capital income. Confirm current rates with an adviser.
Generally yes. US citizens remain subject to US tax on worldwide income, and the US-Spain treaty and credits affect how the two systems interact.
As a general rule, when you spend more than 183 days in Spain in a calendar year, or when your main economic interests are in Spain.