SpainDigital Nomad Visa (Ley de Startups)

The Beckham Law (Régimen Especial para Trabajadores Desplazados) caps your income tax at a flat 24% on income up to €600,000/year. Income above €600,000 is taxed at 47%. The regime applies for a maximum of 6 consecutive tax years from the year you first become a Spanish tax resident.

Critically, the Beckham Law does not activate automatically when you receive your Digital Nomad Visa. You must file Modelo 149 with the Agencia Tributaria (Spanish Tax Authority) within 6 months of registering with Spanish Social Security. Missing this deadline means permanent rejection — you cannot reapply and default to standard progressive IRPF rates for your entire Spanish residency.

After 6 years, you transition to Spain's standard progressive IRPF rates (19%–47%). Most nomads plan this transition in advance — commonly moving to Portugal's NHR 2.0 regime (20% flat for 10 years) to reset their flat-rate tax period.

Yes — but only on Spanish-sourced income. Under the Beckham Law, income earned from non-Spanish clients or employers is exempt from Spanish income tax. Under the Digital Nomad Visa terms, no more than 20% of your total income can come from Spanish sources. If you stay within this limit, up to 100% of your income may be exempt from Spanish tax.

Employees (W-2 equivalent): If your employer is a US or non-Spanish company, your salary is foreign-sourced and generally exempt under the Beckham Law. Your employer does not need to register with Spanish Social Security for the tax exemption to apply. Effective Spanish tax rate: potentially 0%.

Freelancers (1099 / self-employed): You can access the Beckham Law if your work qualifies as innovative activity or primarily serves non-Spanish clients. Income from US or other foreign clients is exempt. If you register as an Autónomo (self-employed) in Spain, social security contributions apply separately — typically €200–€300/month in year one. Many freelancers on the Digital Nomad Visa avoid Autónomo registration by maintaining their home-country business entity.

No. The US-Spain tax treaty (in force since 1990) prevents double taxation. Under the Beckham Law, foreign-sourced income is exempt from Spanish tax — you report it on your US return but pay no Spanish tax on it.

US citizens still file and potentially owe US taxes, but two mechanisms reduce this significantly: the Foreign Earned Income Exclusion (FEIE) allows exclusion of up to $132,900 (2026) of foreign-earned income from US tax if you meet the bona fide residence or physical presence test. The Foreign Tax Credit (FTC) credits Spanish taxes paid against your US liability, preventing double taxation on the same income.

Portugal's NHR 2.0 offers a lower flat rate (20% vs Spain's 24%) for a longer period (10 years vs Spain's 6 years). At $5,000/month income: Spain saves you $2,000/month after tax and living costs; Portugal saves $2,400/month — a $400/month difference in Portugal's favor.

Spain's key advantages over Portugal: lower minimum income threshold (€2,646/month vs €3,480/month) making it accessible for more applicants, and larger nomad communities in Barcelona and Madrid. For nomads earning between $2,646–$3,480/month, Spain is the only viable European flat-rate option.