Spain Digital Nomad Visa: Tax Implications

Spain offers a special tax regime for new arrivals under this visa, commonly called the "Beckham Law" after the athlete whose case popularized it. Qualifying visa holders can elect a flat 24% rate on income up to €600,000 — a real reduction from Spain's standard progressive rates, which reach 47% — generally available for up to 6 years. This is genuinely valuable but has real eligibility conditions attached; confirm your specific situation qualifies before assuming it applies automatically.

As with most EU countries, spending more than 183 days in Spain in a calendar year generally triggers standard tax residency if you don't qualify for or don't apply for the special regime.