Digital nomad visa in Spain: autónomo, taxes and social security

If you are self-employed on Spain's digital nomad visa: RETA registration, IRPF, the special regime and VAT on foreign clients.

Spain's international teleworker visa requires a minimum income of 200% of the minimum wage — about €2,849/month in 2026 for a single applicant. Self-employed holders generally register in RETA unless they keep coverage from their home country under a social security agreement.

Tax basics

• Living in Spain more than 183 days a year usually makes you tax resident: IRPF on your worldwide income.
• Some holders can apply for the special impatriate regime ("Beckham law"); eligibility and benefits for self-employed are limited and technical — get professional advice before applying.
• Invoices to foreign business clients are usually outside Spanish VAT — use the invoice checker.

Immigration rules are tightened and enforced; confirm requirements with the official UGE or a licensed immigration lawyer.

General information, not advice. Spot something outdated? Tell us.