Spain has established itself as one of the most attractive destinations for professionals seeking to combine their careers with a flexible and enriching lifestyle. The Digital Nomad residence permit, introduced under the Start-ups Law, has opened the door to global talents. Giambrone & Partners is proud to have been pioneers in successfully processing these applications from the very beginning.
A Path Led by Experience and Legal Precedent
Giambrone & Partners expertise with the Digital Nomad visa is built on successes and a deep understanding of the legal intricacies involved. We were one of the first law firms to secure Digital Nomad residence permits in Spain when the law was implemented. This early experience has given us the insight into the requirements, challenges and best practices for achieving a favourable outcome.
The firm has established a legal precedent in this area. We are pleased to have obtained a ruling from the Madrid High Court regarding a key criteria for granting these permits. This ruling has set a precedent, clarifying and consolidating the interpretation of certain aspects of the law in relation to future applications. This legal milestone is a testament to our lawyers' ability to litigate and defend our clients' interests against restrictive interpretations of the regulations.
Why Choose a Digital Nomad Residence in Spain?
The Digital Nomad permit in Spain offers a range of unmatched advantages:
- Freedom and Flexibility: Enables non-EU professionals to live in Spain while working remotely for companies based abroad.
- Tax Benefits: Access to a special tax regime that significantly reduces the tax burden during the first years of residence.
- Quality of Life: Enjoy the Mediterranean climate, rich culture, cuisine and the safety that Spain offers.
- Connectivity: Excellent telecommunications infrastructure and a growing community of digital professionals.
Our Services: Your Direct Route to Success
Giambrone & Partners understands that the application process can be complex and requires a detailed understanding of the regulations. For this reason, we offer a comprehensive service that includes:
- Eligibility Assessment: A thorough analysis of your profile to determine whether you meet all the requirements.
- Document Preparation and Collection: Detailed guidance on all necessary documentation, ensuring everything is in order and correctly translated.
- Application Assistance: Step-by-step support throughout the process, from online submission to administrative responses.
- Legal Representation: If clarifications are required or objections arise, our legal expertise allows the firm to effectively defend your interests.
- Post-Approval Guidance: Advice on your obligations once residence is granted, including tax matters and renewal.
Giambrone & Partners has navigated the complexities of the Digital Nomad residence permit from day one, establishing precedents and achieving exceptional results for our clients. If you are considering taking the step towards a life in Spain as a Digital Nomad our lawyers can be your expert guide. The lawyers in our offices in Spain have extensive knowledge and experience in dealing with all aspects of working remotely in Spain. We can guide you with regard to the surrounding issues, as follows:
Tax
Tax status in Spain for foreign workers varies depending on how long you reside in the country and whether your tax status permits you to qualify for a special tax regime.
- Tax residency: If, within any calendar year you intend to spend more than 183 days in Spain, you then become a tax resident and must pay Spanish income tax on your worldwide income, which varies between 19% to 47%.
- Special tax regime: Spain offers the Beckham Law, which is a special tax regime that digital nomads can access.
- Reduced tax rate: Suitable applicants can pay a flat tax rate of 24% on income earned in Spain, up to €600,000 for a maximum of six years.
- Eligibility: This regime is available to employees of foreign companies, but not to self-employed freelancers.
- Application: You must not have been a tax resident in Spain during the previous five tax periods before you relocate to Spain. The appropriate forms (Modelo 030 and Modelo 149) must be filed with the Spanish Tax Agency within six months of registering with Social Security.
- Avoiding double taxation: Spain has double-taxation treaties with over 90 countries. This ensures you are not taxed twice on the same income if you pay taxes in your home country. However, you should be aware of your home country's agreement with Spain to be sure that the correct rate of tax is paid.
Social security
Digital nomads must also address social security obligations, which provide access to Spain's public healthcare system and a future pension.
- Freelancers: As a self-employed freelancer (an autónomo), you are required to register with Spain's Social Security system (RETA) and make monthly contributions.
- Employees: If you are employed by a foreign company, you may not have to contribute to the Spanish system if your home country has a social security agreement with Spain. You would need to obtain a Portable Document A1 (or equivalent) from your home country to demonstrate coverage.
- No agreement: If there is no agreement, you and your employer may need to register with the Spanish Social Security system.
Local registration requirements
Several administrative steps are required to legalise your residency after the visa is approved.
- Foreigner Identity Number (NIE) As a foreign worker in Spain you must apply for an NIE, your identification and tax number. This is an essential step for almost all legal and financial transactions.
- Residency card (TIE): Within 30 days of arriving, you must apply for your physical Foreigner's Identity Card (TIE) at a police station.
- Registration of address (Padrón): You are required to register your local address at the local town hall (ayuntamiento) in the area where you live.
- Bank account: You will necessary to open a Spanish bank account to enable paying rent, utilities, and taxes. Some banks offer special accounts for residents and non-residents.
Renewal and long-term residency
Your initial visa only grants a temporary stay. You must meet ongoing legal requirements to remain in Spain long-term.
- Renewals: The initial digital nomad residence permit is initially valid for three years and can be renewed for an additional two years. For renewal, you must demonstrate that you still meet the initial income and other criteria.
- Permanent residency: After five years of continuous legal residence you can apply for permanent residency.
- Citizenship: After ten years of legal residency, you can apply for Spanish citizenship. Spain does not permit dual citizenship.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
