You can work remotely from Spain for a foreign company, but you need the right residence status, and your employer has social security duties in Spain. If you are not an EU citizen, the usual route is Spain’s digital nomad visa (officially the international teleworker visa). In 2026 you need at least €2,442 a month in income, at least three months with your employer, and its written permission to work from Spain. Once you live in Spain, you will normally pay Spanish income tax, and the Beckham Law may cut that to a flat 24%.
This guide explains the options for employees and freelancers, how social security and tax work, and when an employer of record (EOR) makes sense. Rules change, and much depends on your nationality and your employer’s country, so use it as a map and check the official links.
The three common setups
| Setup | Who employs you | Residence route (non-EU) | Who handles Spanish social security and tax |
|---|---|---|---|
| Remote employee of a foreign company | The foreign company | Digital nomad visa | Foreign company registers with Spanish Social Security (or you show a certificate of coverage); you settle income tax |
| Employee through an employer of record (EOR) | A Spanish EOR entity, on behalf of the foreign company | Usually a work permit for a Spanish employer, such as the HQP permit | The EOR runs Spanish payroll, social security and withholding |
| Freelancer (autónomo) for foreign clients | Nobody; you invoice clients | Digital nomad visa (freelancer version) | You register as self-employed and pay your own contributions and tax |
Do you need a visa to work remotely from Spain?
EU, EEA and Swiss citizens do not. You can live and work in Spain freely. If you stay longer than three months, you register as a resident within three months of arriving and get a registration certificate with your NIE (Real Decreto 240/2007, article 7). You still need to sort out social security and tax, covered below.
Everyone else needs a residence status that allows the work. A tourist stay does not let you live in Spain and work remotely. For most non-EU remote workers, that means the digital nomad visa.
Digital nomad visa Spain: requirements for 2026
The visa is set out in Spain’s startup and entrepreneurs law, Ley 14/2013, articles 74 bis to 74 quinquies. It is for people who work remotely for companies located outside Spain using computers and telecoms. The Spanish consulate in Washington lists the current requirements. The main ones:
Who qualifies
- Qualification: a university or business school degree, or at least three years of relevant professional experience.
- Employees: at least three months with the company before applying, a company certificate that shows your pay and gives explicit permission to work remotely from Spain, and work only for companies outside Spain.
- Freelancers: a professional relationship with non-Spanish companies for at least the three months before applying, expected to continue for at least a year. Up to 20% of your work can be for Spanish companies.
- The company: must show real and continuous activity for at least one year.
- Clients must be companies. The consulate says individuals, universities, foundations and non-profits don’t count as qualifying clients.
Digital nomad visa Spain income requirements 2026
The income threshold is linked to Spain’s minimum wage (SMI), which is €1,221 a month in 2026. According to the consulate:
| Household | Minimum monthly income (2026) |
|---|---|
| Applicant alone (200% of SMI) | €2,442 |
| Plus first family member (75% of SMI) | + €916 |
| Plus each additional family member (25% of SMI) | + €306 |
So a couple needs €3,358 a month, and a couple with one child €3,664. Most tech salaries are well above this.
Other documents
- Health insurance from an insurer authorised in Spain, covering everything the public system covers, with no co-payments or caps. Travel insurance is not accepted. You don’t need it if you show Spanish Social Security coverage.
- Criminal record certificates from the countries where you lived in recent years, apostilled and translated.
- A signed declaration that you will meet Spanish social security obligations.
Fees and document rules vary by consulate and nationality. For example, the Washington consulate listed a fee of $190 for US citizens and $106 for most other nationalities from 1 January 2026.
How long it lasts
The visa lasts up to one year. In the 60 days before it ends, you can apply for a residence permit for up to three years, renewable for two years at a time. If you are already legally in Spain, for example on another permit, you can apply for the residence permit directly (Ley 14/2013). Our work visa guide compares it with the other routes.
Social security when your employer is abroad
This is the part people most often get wrong. Living in Spain normally brings you into the Spanish system, even if your employer is abroad.
Non-EU employers
For the digital nomad visa, employees must show either (consulate in Washington):
- proof that the company is registered with Spanish Social Security, so it pays Spanish contributions for you; or
- a certificate of coverage from your home country’s social security, where Spain has a bilateral agreement with that country that lets you stay in your home system. The Washington consulate mentions this for the US-Spain agreement; then you need separate health insurance.
Ask your employer early which option it will use. Registering a foreign company with Spanish Social Security takes paperwork, and some companies prefer an EOR instead.
EU employers
If both you and your employer are in the EU, EU coordination rules decide which country’s system applies, and you are only in one system at a time. If you work entirely from Spain, Spain’s system will usually apply, even if your employer is in another EU country. If you split your time between countries, the answer depends on how much you work in each: working at least 25% in your country of residence is a key threshold (Your Europe). Your employer should arrange the right registration, or an A1 certificate if you stay in another country’s system.
Freelancers
Freelancers on the digital nomad visa must register, or have applied to register, in Spain’s self-employed scheme (RETA), unless a bilateral agreement certificate applies. Self-employed contributions in Spain depend on your net earnings, so get a quote from an adviser (gestor) before you move.
Income tax: you will probably be a Spanish tax resident
You are a Spanish tax resident for a calendar year if you spend more than 183 days in Spain, or if the main centre of your economic interests is in Spain (IRPF law, article 9). Residents pay Spanish income tax on their worldwide income, including a salary paid from abroad.
Points to watch:
- Withholding. A foreign employer with no presence in Spain often does not withhold Spanish tax from your pay. Then you settle the tax yourself in your annual return, so set money aside every month.
- Double taxation. Spain has tax treaties with many countries. They decide which country can tax your salary and how to avoid paying twice. Tell your employer’s payroll when you move, so it stops withholding tax in the old country if that no longer applies.
- Exit rules in your home country. Some countries keep taxing you for a while after you leave. Check before you go.
Beckham Law for remote workers
The special regime for people moving to Spain, known as the Beckham Law, explicitly covers people who move to Spain to work remotely for an employer using computers and telecoms, and names holders of the digital nomad visa (IRPF law, article 93). If you qualify:
- you pay 24% on employment income up to €600,000, instead of the progressive rates;
- most foreign income other than your salary is not taxed in Spain;
- it applies for the year you become resident plus the next five.
The main conditions are that you were not a Spanish tax resident in the previous five years, and that you opt in within six months of the start date on your Spanish Social Security registration, using form 149 (IRPF regulation, article 116). That deadline is strict, which is one more reason to get your social security registration right from the start.
Compare your net pay under both systems with our salary after tax calculator, which has a Beckham Law option, and read our tax guide.
Employer of record (EOR) in Spain
An employer of record is a company with a Spanish entity that legally employs you on behalf of your real employer. You sign a Spanish employment contract with the EOR, and it runs payroll, deducts social security and withholds income tax, while your day-to-day work is for the foreign company.
When an EOR helps:
- your employer doesn’t want to register with Spanish Social Security itself;
- you are an EU citizen and want to be a normal Spanish employee;
- you are not eligible for the digital nomad visa and need a Spanish employer for a work permit instead. Ask the EOR whether it can act as the employer for your permit, as not all do.
Things to check:
- Cost. EORs charge the company a monthly fee on top of employer social security. That alone adds about a third: on a €45,000 salary, our salary after tax calculator puts the total cost to the employer at €59,468. Some companies lower the salary to cover it.
- Your contract. It is a Spanish contract, so Spanish labour law and the relevant collective agreement apply, including 14 payments if the agreement says so. Our guide to bruto a neto and 14 pagas explains the terms.
- Remote work rules. Spanish employees who work remotely at least 30% of their time over three months need a written remote work agreement, and the employer must cover the equipment and costs of working remotely (Ley 10/2021, articles 1, 6 and 12).
- Beckham Law. An employment contract with a Spanish employer is also a qualifying reason for the regime, so an EOR contract can work too. Confirm the details with an adviser.
Risks for your employer
Some companies say no to remote work from Spain even for great candidates. The reasons are usually:
- Payroll and social security duties in a new country;
- permanent establishment risk: in some cases, an employee working from Spain can make the foreign company taxable in Spain, especially if the employee signs contracts or acts as a manager;
- labour law: Spanish employment protections may apply to you.
Raising these points yourself, and suggesting an EOR, can make the conversation easier.
Finding remote jobs you can do from Spain
On Spain Dev Jobs on 16 October 2026, 829 jobs (32%) were fully remote, according to our October 2026 report. Many are labelled “Remote (Spain)”, which means the employer is hiring people who live in Spain. Those are usually easier to get than a remote job in another country, because the employer has already planned for Spanish payroll.
If you need a sponsored permit instead, see our visa sponsorship jobs and jobs you can apply for from abroad.
Step by step
- Check your status. EU citizen: register as a resident. Non-EU: check the digital nomad visa or another permit.
- Talk to your employer. Get written permission to work from Spain, and agree how social security will be handled: Spanish registration, certificate of coverage, or an EOR.
- Gather documents. Degree or proof of experience, company certificates, health insurance, criminal records, translations.
- Apply at the Spanish consulate for your place of residence, or in Spain if you are already there legally.
- Register in Spain. Get your NIE and TIE, register at your address, and make sure your Social Security registration is done.
- Decide on the Beckham Law within six months of your Social Security start date.
- Plan your tax payments if your employer does not withhold Spanish tax.
Frequently asked questions
Can I work remotely from Spain for a foreign company?
Yes, if you have the right to live in Spain and your social security and tax are in order. EU citizens only need to register as residents. Non-EU citizens usually need the digital nomad visa, which requires three months with your employer, its permission to work from Spain and, in 2026, at least €2,442 a month in income.
What are the digital nomad visa Spain requirements for 2026?
You need a degree or three years of relevant experience, at least three months with your employer (or three months with foreign clients if freelance), a company operating for at least a year, at least €2,442 a month in income, health insurance or Spanish Social Security coverage, and a clean criminal record. Freelancers can do up to 20% of their work for Spanish companies.
Does the Beckham Law apply to digital nomads?
It can. The law explicitly includes people who move to Spain to work remotely for an employer, and names digital nomad visa holders. You must not have been a Spanish tax resident in the previous five years, and you must opt in with form 149 within six months of your Social Security start date. You then pay 24% on salary up to €600,000.
Do I pay tax in Spain if my employer is abroad?
Usually yes. If you spend more than 183 days a year in Spain, or your main economic interests are here, you are a Spanish tax resident and pay Spanish income tax on your worldwide income. If your employer doesn’t withhold Spanish tax, you settle it in your annual return. Tax treaties help you avoid paying twice.
What is an employer of record in Spain?
It is a company with a Spanish entity that legally employs you for another company. It signs a Spanish employment contract with you and runs payroll, social security and tax withholding, while you work for the foreign company. It is a common way for foreign employers to hire in Spain without opening their own entity.
Does my foreign employer need to register in Spain?
For the digital nomad visa, employees must show either that the company is registered with Spanish Social Security or a certificate of coverage under a social security agreement between Spain and your home country. If your employer won’t do either, an employer of record is the usual alternative.
This guide gives general information, not legal or tax advice. Visa, social security and tax rules change and depend on your situation; check the official sources linked above and get professional advice before you move.