Digital nomad residenceArticle 3 of 6 · 2 min read
How much of your work can be for Spanish clients?
Explains the limit on how much of your income can come from Spanish clients on the digital nomad route, how the share is worked out, and what happens at renewal. Written for self-employed remote workers, with a note for employees.
Key rules
- Measured on income: The limit counts how much you earn from Spanish clients, not how many clients you have.
- Renewal: You must show you still meet the limit when you renew, and going over it can mean refusal or loss of the permit.
- Employees: The 20% limit is written for freelancers; employees have no percentage limit.
The limit: 20% of your professional income
If you are self-employed, at most 20% of your total professional income can come from Spanish clients. The other 80% or more must come from clients outside Spain. Plan your client mix around that line from the start, not after you arrive.
How the share is measured
One large Spanish client can use up your whole allowance, while several small ones may not.
The share is measured over the 12 months before you file, and again over the 12 months before each renewal. A Spanish client is a client based in Spain: a Spanish company, a Spanish branch of a foreign group, or a person living in Spain. To work out the share, add up what you earned from all clients, then what you earned from Spanish clients, and divide the second by the first. Keep a margin below 20% so a late payment or a one-off project does not push you over.
You show your share with contracts, invoices, and tax or bank records. A contract shows who the client is and where it is based, so make sure each one names the client's country clearly. Keep your records complete for every month.
If you are employed
The limit is written with freelancers in mind. For employees, what matters is that you work remotely for a foreign company. For employees there is no percentage limit. Your employer must be a foreign company and you must work remotely for it, and your employer's own Spanish clients do not count against you.
What happens after approval
The limit does not stop applying once you have your permit. When you renew, you must show you still meet the conditions, including the Spanish-client limit if you are a freelancer. Going over it can lead to a refused renewal or even the permit being withdrawn.
Keep your invoices and bank records organised throughout the year. Before signing a new Spanish client, check what it does to your share.
Documents you need
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Your contracts with each client, showing who the client is and where it is based. You get these from your clients or already hold them.
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Your invoices for the period, showing how much each client paid you. You issue these yourself.
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Tax records or bank statements showing your total professional income and the share that came from Spanish clients. These come from the tax agency or your bank.
More in Digital nomad residence
- Spain's digital nomad residence route, who qualifies and what it allows
- Do you meet the nomad route's qualification and experience test?
- Employee or freelancer, how the nomad route treats each
- Bringing a partner and children on the digital nomad route
- Apply for the nomad route from abroad or from inside Spain?
Need certainty before you act?
For important relocation decisions, speak with a qualified human specialist.
Always verify important information with the relevant official authority or a qualified adviser before acting. This website uses large language models together with various public data sources, official government documents and other established sources. Due to the amount of data on this website, some information might be wrong. Information may also be incomplete or outdated.