More and more professionals now live in Spain while they keep their job with a foreign company. Thanks to the Startup Law, the Beckham Law for digital nomads and remote workers is now a reality: you can pay a flat 24% on your salary instead of standard Spanish income tax.
However, remote work has its own rules. For example, you need to prove that you work remotely, plan how you will pay tax during the year and fit the regime together with your visa. In this guide, we explain all of it.
Can digital nomads apply for the Beckham Law?
Yes. The Startup Law added remote work as a valid reason for your move. In other words, you can qualify if you work remotely from Spain, with digital tools, for a company that may be based outside Spain.
You must also meet the other Beckham Law requirements. In particular, you must not have been a Spanish tax resident in the previous five years, and you must apply within six months.
Beckham Law for digital nomads and the digital nomad visa
The digital nomad visa (or residence permit for international remote work) and the Beckham Law are separate processes. Even so, they work well together:
| Process | What it is for | Where you apply |
|---|---|---|
| Digital nomad visa or permit | Living legally in Spain while you work remotely (non-EU citizens) | Spanish consulate or the Large Companies Unit (UGE) |
| Social Security registration or A1 certificate | Paying social security in Spain or keeping your home country’s | Spanish Social Security |
| Form 149 | Applying for the Beckham Law | Spanish Tax Agency |
EU citizens do not need a visa. Nevertheless, they can still use the Beckham Law as remote workers.
How digital nomads prove remote work for the Beckham Law
When you file Form 149 on the Spanish Tax Agency’s online office, the Tax Agency may ask for proof that you work remotely. So it is a good idea to prepare:
- An employment contract or annex that says you work remotely from Spain.
- A letter from your employer with the date you started working from Spain.
- Your digital nomad visa or permit, if you have one.
- Your Spanish Social Security registration or A1 certificate.
Withholding tax: what digital nomads need to plan
If your employer has no presence in Spain, it usually does not have to withhold Spanish tax from your salary. In that case, you will need to make advance tax payments during the year and file your annual return with Form 151. On the other hand, if your employer has a Spanish branch or subsidiary, it can withhold at 24% once you give it your Beckham Law certificate.
Common mistakes with the Beckham Law for digital nomads
Thinking remote work includes freelancing
The remote work route covers employees. If you invoice clients as a freelancer, different rules apply, and in most cases you will not qualify.
Missing the deadline while waiting for your visa
The six-month deadline starts with your Social Security registration. Therefore, if you register before everything else is ready, the clock is already running.
Not paying tax during the year
Without withholding or advance payments, you may face a large tax bill and surcharges at the end of the year.
Summary: the Beckham Law for digital nomads
In short, if you work remotely from Spain for a foreign company, you can pay a flat 24% for six years with the Beckham Law. The key is to prove remote work, apply on time and plan your tax payments if your employer does not withhold. At Cirera Group, we handle your Beckham Law application and your Spanish taxes as an expat, in English. For a full overview, see our complete guide to the Beckham Law.
FAQ: Beckham Law for digital nomads
Do I have to pay social security in Spain?
It depends on your home country. With an A1 certificate (EU) or a bilateral agreement, you may keep your home country’s social security for a time. Otherwise, you pay into the Spanish system.
Can I apply if my employer has no office in Spain?
Yes. Where your employer is based does not stop you from using the regime.
How are my savings and investments abroad taxed?
Under the Beckham Law, most income from outside Spain is generally not taxed in Spain.
Is it worth it if I earn less than €60,000?
Possibly not. Check our comparison of Beckham Law tax savings first.
