In today’s mobile era of remote working, digital nomads often ask where they pay taxes. Are they liable for income tax in Spain or elsewhere as residents or non-residents? In this article, we look at the factors that determine where digital nomads in Spain pay taxes.
For a full overview of Spain’s Digital Nomad Visa — including eligibility, renewals, tax positioning, and long-term residence rules — see our Spain’s Digital Nomad Visa (DNV) – legal & tax guide.
Read all about the Spanish digital nomad visa
Many people ask where digital nomads in Spain pay taxes, as the answer depends on tax residency, personal circumstances, and time spent in the country.
Digital nomads living in Spain fall into one of three categories according to Spanish legislation. In turn, this category determines where they pay taxes.
Living in Spain for at least 183 days a year
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Anyone who stays in Spain for at least 183 days in a calendar year is considered a tax resident. As a result, they are liable for income tax in Spain.
Digital nomads in Spain who live in the country for at least 183 days a year may be asked to prove this status to the tax authorities or show they have been absent. It’s important to keep track of the days you are outside Spain and have proof of your absence, for example, travel tickets or a rental contract.
Having essential interests in Spain
If digital nomads in Spain don’t fulfil the 183-day criteria, the tax authorities look at other factors. For example, if you have essential interests in the country (intereses vitales in Spanish). They include a partner and/or children living in the country.
Even if you don’t spend 183 days a year in Spain, but your partner and/or children do, the Spanish tax authorities will consider you a resident. As a result, you’re liable for income tax in Spain.
Find out about long-term visas in Spain
Having financial interests in Spain
The third criterion that is also used for determining fiscal residence is your financial situation and your assets. The Spanish authorities consider you a tax resident in the country if most of your assets are in Spain. These include property, a car and bank deposits.
For example, if a digital nomad spends most of the year outside Spain, has no partner and/or children living in Spain, but owns assets in the country, they are tax residents in Spain. Consequently, they must pay income tax.
What happens if a digital nomad spends time in several countries?
By definition, digital nomads move around, and it isn’t uncommon for them to live in more than one country during a calendar year. In this case, all the countries may claim that the digital nomad is a tax resident and levy similar taxes. This situation is known as a double imposition and is usually rectified by double-taxation treaties.
However, there are two important factors to bear in mind in this situation:
- Not all countries in the world have double-taxation treaties in place with other countries. It’s therefore worth taking professional advice to avoid paying the same amount of tax in two or more countries.
- Spain considers some countries, such as Gibraltar and Monaco, offshore locations. As a result, if a digital nomad in Spain moves to one of these countries, they must continue to pay income tax in Spain for the rest of the calendar year and the following three years. This rule applies even if the digital nomad can prove they no longer live in Spain.
Get professional advice
Tax matters are complex in any country, so we advise getting expert advice on your fiscal situation. Obtaining professional help will ensure you meet all your tax obligations and avoid paying too much tax.
At Costaluz Lawyers, we have a team of tax advisors specialising in taxation for foreigners and digital nomads in Spain. Get in touch for a free consultation now.
Related Digital Nomad & Visa Guides
- 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
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 — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.
Before the tax question comes the qualifying one: how much income the DNV now requires.
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.
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