In recent years, Spain has boosted its appeal for international professionals thanks to two key tools: the Digital Nomad Visa and the special tax regime for new residents, commonly known as the Beckham Law.
For a full overview of Spain’s Digital Nomad Visa, including eligibility, renewals, and residence rules, see our Spain’s Digital Nomad Visa (DNV) – legal & tax guide.
In theory, this combination offers foreign remote workers an excellent opportunity: to live legally in Spain while paying tax only on income earned here, at a reduced flat rate.
In practice, the reality is more complex.
If you want to understand exactly how this tax regime works and how it can help you pay less tax in Spain, read our full guide here: How to Pay Less Tax in Spain with the Beckham Law
A recent legal framework… still taking shape
The inclusion of digital nomads in the Beckham Law came with Law 28/2022 and amendments to the Personal Income Tax Law in 2023.
However, as this reform is recent, its application is still in the process of being consolidated. This has led to uneven interpretations and differing criteria by the Spanish Tax Agency (AEAT).
As of 2023, the law also includes digital nomads and executive-level employees in certain situations.
Main challenges we are seeing at Costaluz Lawyers
1. Uneven interpretation by the AEAT
Some tax offices accept that a remote worker with a Digital Nomad Visa can qualify for the regime.
Others request additional proof, asking applicants to demonstrate that their move to Spain is for work purposes and not purely personal choice.
2. Proving “move for work purposes” for freelancers
For employees transferred by a foreign company, the process is more straightforward.
For freelancers invoicing foreign clients, the AEAT may require:
- A main contract.
- Recurring invoices.
- Evidence that the main activity is based outside Spain.
3. The 6-month deadline: a race against time
The time limit to apply for the regime starts from the date of business registration or registration with Social Security.
Many applicants are unaware of this detail and find out too late.
4. The risk of “permanent establishment”
If the AEAT considers that your activity creates a permanent establishment in Spain (for example, if you hire staff here or have a physical office), you could be excluded from the regime.
5. Mixed income: a fiscal puzzle
Some digital nomads have part of their income from Spain (local collaborations, events) and part from abroad.
This complicates the separation of taxable and non-taxable income, creating a risk of mistakes or later claims.
6. Lack of coordination between Immigration and the Tax Agency
The Digital Nomad Visa does not automatically guarantee access to the Beckham Law.
The tax process is independent and requires its own application and documentary strategy.
Conclusion: plan ahead before you move
The Beckham Law can provide significant tax savings, but it is not automatic and is not free from challenges — particularly for freelancers and mixed-income profiles.
If you are considering moving to Spain as a digital nomad, it is essential to prepare from the start:
- Documentation to justify your work-related move.
- A clear calendar to meet deadlines.
- A strategy to separate income and avoid tax risks.
At Costaluz Lawyers, we have been advising foreigners who want to live and work in Spain for over 20 years.
We can help you assess whether you qualify, prepare your application and optimise your tax position so your move is a success.
Get in touch with our team before making the move and avoid unpleasant surprises.
Related Digital Nomad & Visa Guides
Get a free written analysis of your case
Email your questions to marialuisa@costaluzlawyers.es and our team gives you a free, personalised written analysis — you can attach any documents or forms. Once everything is clear in writing, we offer an optional free introductory call. The initial written analysis carries no fee (international tax consultancy starts from €200 + VAT).
Email your case → marialuisa@costaluzlawyers.es · WhatsApp · Book the optional intro call
- Digital Nomad Visa Spain — Complete Guide (2026)
- DNV vs Non-Lucrative Visa — Which Is Right for You?
- Digital Nomad Visa (DNV) — Legal & Tax Support
- DNV Renewal 2026: Checklist and FAQs
- Beckham Law for Digital Nomads
- Where Do Digital Nomads Pay Taxes in Spain?
- Non-Lucrative Visa Spain — Complete Guide (2026)
- Immigration Lawyers in Spain
Related Immigration & Residency Guides
- Immigration to Spain — Complete Residency & Visa Guide (2026)
- Non-Lucrative Visa Spain
- Digital Nomad Visa Spain
- Family Reunification Spain
- NIE Spain Guide 2026
- Arraigo Social Spain
- Immigration Lawyers in Spain
Disclaimer: This information is provided for general guidance purposes only and does not constitute personalised tax or legal advice. Each case must be assessed individually according to the client’s specific circumstances. It is essential to consult a qualified specialist before taking any action or making any decision.
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.
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Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — specialist in Spanish tax for expats & remote workers — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.
This content has been prepared with the assistance of artificial intelligence and reviewed by María Luisa de Castro, a lawyer specialising in Real Estate Law and founder of CostaLuz Lawyers.
The information provided is general and indicative in nature. It should not be used as the sole basis for making professional, legal or investment decisions, and CostaLuz Lawyers assumes no responsibility for decisions taken solely on the basis of this content.
We always recommend personalised review by a qualified professional. For most of our services, initial personalised guidance is free of charge. Get in touch.
I’m currently attempting to move to Spain under the digital nomad visa and would like to discuss requirements of beckham’s law
Thanks for your comment and question.
In Spain, the Digital Nomad Visa allows you to live here legally while working remotely, mainly for foreign companies or clients. Separately, Beckham’s Law is a special tax regime that, if you qualify, lets you be taxed as if you were a non-resident, often with a flat rate on certain income and without declaring worldwide income in Spain.
Whether you can combine both depends on your tax residency history, your type of work/contract, and the timing of your move and registrations.
If you’d like us to review your situation and see if you meet the requirements, you can contact us and we’ll be happy to guide you step by step.