In short
Spain introduced its Digital Nomad Visa in 2023 under the Startup Law (Ley de Startups), giving remote workers and freelancers the right to live and work in Spain for foreign clients. For non-EU nationals who want to spend more than 90 days per year in Mallorca while continuing to work remotely, this is the most flexible residency route — and it comes with access to Spain's optional Beckham Law flat-rate tax regime, which can make it significantly more tax-efficient than standard Spanish residency.
What the Digital Nomad Visa Is
The Digital Nomad Visa (formally: Visado para Teletrabajadores de Carácter Internacional) was introduced by Spain's Ley 28/2022, known colloquially as the Startup Law. It is a long-stay residency authorisation for individuals who:
- Work remotely (as employees or freelancers)
- For companies or clients based outside Spain, or for Spanish companies provided the Spanish work represents no more than 20% of their total income
The visa acknowledges a growing reality: many professionals can do their jobs from anywhere with a good internet connection, and Spain (including Mallorca) is an attractive place to do it.
Who it is designed for:
- Salaried employees of UK, US, German, Dutch, Swiss, or other non-Spanish companies, working remotely
- Freelancers with international clients (primarily non-Spanish)
- Contractors billing foreign businesses
Who it is NOT for:
- People planning to work for Spanish companies or Spanish clients (with limited exceptions)
- People who want to run a Spanish business or provide services primarily to Spanish customers
- Those with passive income only who do not work (the Non-Lucrative Visa is more appropriate)
Income Requirements
The income threshold for the Digital Nomad Visa is set at 200% of Spain's minimum wage (Salario Mínimo Interprofesional, SMI). For 2026, Spain's SMI is €1,134/month (12 payments), giving a threshold of approximately €2,268/month gross.
For each dependent family member included in the application, add 75% of the SMI per adult dependent and 25% per minor child.
Income threshold may have changed since this guide was written
Spain's minimum wage is reviewed annually, sometimes mid-year. Always verify the current SMI on the official government website before calculating your qualifying income threshold.
Key Requirements
Beyond income, applicants must demonstrate:
- Active employment relationship: A contract with a non-Spanish employer of at least three months' standing, or documented freelance contracts with non-Spanish clients
- Higher education or equivalent experience: A university degree or vocational qualification, or at least three years of demonstrable professional experience in the relevant field
- No Spanish criminal record and a clean criminal record certificate from your home country (apostilled and translated)
- Private health insurance: Comprehensive cover for Spain with no co-payments, valid for the full period
- No prior irregular stays in Spain: You must not have been in an undocumented or overstay situation in Spain or Schengen
Application Routes: Consulate vs In-Country
Unlike the Non-Lucrative Visa, the Digital Nomad Visa can be applied for either:
- At a Spanish consulate in your home country (before entering Spain) — recommended for those outside Spain.
- In Spain (if you are already legally present, for example within your 90-day Schengen allowance) — apply at the Unidad de Grandes Empresas y Colectivos Estratégicos (UGE-CE) of the Ministry of Inclusion, Social Security and Migration.
Processing times are generally 20–30 working days from the consulate, though in-country applications at the UGE-CE have reportedly been faster.
Duration and Renewal
The three-year initial period is a significant advantage over the Non-Lucrative Visa's one-year initial card, reducing administrative burden.
The Beckham Law: Spain's Flat-Rate Tax Regime
This is one of the most financially significant aspects of the Digital Nomad Visa for many applicants.
Spain's "Beckham Law" (Régimen Especial de Trabajadores Desplazados, RETD — introduced in 2004 and famously used by the footballer David Beckham on his move to Real Madrid) allows newly arrived tax residents to elect to be taxed as non-residents for their first six fiscal years in Spain.
In practice this means:
- Flat 24% tax rate on Spanish-source income up to €600,000/year (versus the standard progressive scale of 19%–47%)
- Only Spanish-source income is taxed — foreign employment income and foreign investment income may be exempt or taxed more favourably
- Wealth tax and Modelo 720 obligations may be reduced under non-resident treatment
For a remote worker earning €60,000–€150,000/year from a foreign employer, the Beckham Law regime can be substantially more favourable than standard Spanish tax residency.
Beckham Law must be applied for — it is not automatic
You must elect into the Beckham Law regime within six months of registering as a Spanish tax resident. Miss the deadline and you cannot access the regime for that tax year. Apply via Modelo 149 with the Agencia Tributaria.
Digital Nomad Visa vs Non-Lucrative Visa
These two visas are often compared by people who want to spend more time in Spain but are not yet retired.
If you have employment or freelance income from outside Spain, the Digital Nomad Visa is almost always the better route — the three-year initial card and Beckham Law access are material advantages.
Family Members
Your spouse or partner and dependent minor children can be included in your Digital Nomad Visa application as dependants (reagrupación familiar). Each dependent must meet the additional income threshold and will receive their own TIE card.
Dependent family members who are working-age adults and want to work in Spain will need to apply for their own work authorisation separately — they cannot work on their status as dependants of the main Digital Nomad Visa holder.
Practical Considerations for Mallorca
Mallorca is well-suited to digital nomad working:
- The island has extensive fibre broadband coverage across Palma and most larger towns
- Co-working spaces have expanded significantly in Palma since 2020
- The time zone (CET/CEST) is convenient for working with UK (1 hour behind) and Central European clients
- Flight connections to major European cities are good from Palma Airport, though seasonal schedule reductions in winter should be planned around
For US and Canadian applicants, the time zone difference (6–9 hours behind Eastern Time) is a consideration when working with North American teams.
Professional help
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