Where taxpayers get caught out
Nomads who only think about the visa and leave tax for later often miss the six-month Beckham deadline. That decision cannot be fixed afterwards.
Employees and freelancers
| Situation | Tax position | Social security |
|---|---|---|
| Employee of a foreign company | Resident; Beckham regime often available | Home-country coverage under a treaty, or Spanish registration |
| Freelancer with foreign clients | Resident; Beckham possible under conditions; otherwise ordinary scale | Usually autónomo registration in Spain |
| Stay under 183 days without other ties | Possibly non-resident | Depends on the case |
The Beckham regime for nomads
Since 2023 the regime is open to remote workers, including nomad visa holders, who have not been resident in Spain during the previous five years. Employment income is taxed at 24% up to 600,000 euros, and most foreign passive income is not taxed in Spain. See the Beckham law.
Ordinary taxation
Without the regime, residents pay the progressive scale on worldwide income, file the modelo 720 for foreign assets and may be subject to wealth tax. See moving to Spain.
Freelancers
Self-employed nomads usually register as autónomos, charge or reverse-charge VAT depending on the client, and pay social security on their real income. See autónomo taxes.
Residence and timing
The arrival date determines the first tax year. Arriving early in the year makes that whole year Spanish. See the 183-day rule.
An illustrative example
Based on situations we commonly see; not a specific client. A Canadian product manager working for a Toronto company moved to Palma on the nomad visa. We applied for the Beckham regime within six months; her salary was taxed at 24% and her Canadian investment income stayed outside Spanish tax during the regime.
How Castell.tax can help
We plan moves to the Balearic Islands before they happen: residence date, the Beckham regime, pensions, investments and assets abroad, coordinating with your adviser at home. Then we file your first Spanish returns. See our moving to Spain service or contact us for a planning meeting in English or German.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Frequently asked questions
Do digital nomads pay tax in Spain?
Yes, if they become resident, usually after more than 183 days.
Can nomads use the Beckham law?
Often yes, if they were not resident in the previous five years and apply in time.
What is the deadline for Beckham?
Six months from registering with social security.
Do freelancers need to register as autónomos?
Generally yes, when working from Spain.