Do remote workers and digital nomads pay Spanish income tax?

Terms used

• autónomo — An autónomo is a self-employed worker registered with Spanish social security and the tax agency.

Key rules

• Tax residency: More than 183 days in Spain makes you a tax resident, taxable on worldwide income wherever your employer or clients are.
• Beckham deadline: Apply for the Beckham regime within six months of starting work or registering for social security.

If you live in Spain over the residency threshold, you are a Spanish tax resident. A foreign employer or foreign clients do not change that.

When you count as resident

You are generally resident if any of these is true:

• You spend more than 183 days in Spain in a calendar year.
• Your main business or economic activity is based in Spain (your "centre of economic interests").
• Your spouse (not legally separated) and minor children live in Spain. This is a presumption that you can rebut.

A digital nomad visa or residence permit does not make you a tax resident by itself. The same tests above decide it.

Who the presumption covers, and the proof that rebuts it, are in How a spouse and children in Spain affect your tax residency.

What you pay as a resident

You pay IRPF on everything you earn worldwide: salary, freelance income, investment income and gains. This includes salary from a foreign employer. IRPF uses progressive rates, with a state part and a regional part. If you already paid tax abroad on the same income, you can usually claim a credit for it. Tax treaties between Spain and your employer's country may also decide which country taxes what. Work you physically do in Spain is generally taxed in Spain.

What non-residents pay

If you are not resident you pay IRNR only on income from Spanish sources, at a flat 24% on most non-EU income and 19% for EU/EEA residents; allowances and the return are in How non-resident income tax works in Spain.

The Beckham regime

A remote worker for a foreign employer can use the special regime for inbound workers (the Beckham regime); the conditions (including five years without Spanish tax residence), the rate and the six-month modelo 149 deadline are in Posted to Spain by your employer.

Social security

Social security normally follows the place where you work, so in Spain you would usually pay into the Spanish system. There are exceptions. An EU A1 certificate or a bilateral agreement can keep you in your home country's system, with limits for cross-border teleworking. The outcome depends on your employer's country. If you are self-employed in Spain, you register as an autónomo in the RETA system and invoice your clients.

Risks for your foreign employer

Your employer may have to run Spanish payroll withholding, or may be treated as having a taxable presence in Spain because you work here. Both depend on where you work and on your employer's setup.