Digital nomad visa holders: do you register as self-employed?

Terms used

• Beckham — The Beckham law is Spain's special tax regime for some newcomers who move to Spain for work.
• RETA — The RETA is Spain's social security scheme for self-employed workers.
• Autónomo — An autónomo is a self-employed person registered with Spanish social security.
• Beckham law — The Beckham law is a special tax regime that lets some new residents be taxed like non-residents.

Key rules

• Registration: Freelancing for foreign clients on a nomad visa does not automatically require joining the Spanish self-employed system.
• Cap on Spanish work: Spanish-based work is capped at 20% of your total professional activity if you are self-employed.
• Home-country cover: You can stay in your home country's social security only if an agreement with Spain applies.
• Proof: Keep invoices, contracts and tax returns, because they are checked when you renew.

Do you have to register as self-employed?

Generally, no. If you work remotely for foreign companies on a digital nomad visa, you are not automatically required to join the Spanish self-employed system (RETA). You have two lawful routes as a freelancer for foreign clients:

• Register as self-employed (autónomo) in Spain.
• Stay covered by your home country's social security, if an agreement between that country and Spain applies to you.

Which route is open to you depends on whether your home country has such an agreement with Spain. Before you choose, ask your home country's social security office whether it will keep covering you, and ask Spain's social security office (Seguridad Social) whether you must join. The decision below sets the two options side by side.

How the 20% cap on Spanish work applies

If you are self-employed on this visa, no more than 20% of your total professional activity may be for Spanish-based work. The remaining 80% or more must come from foreign clients.

• The cap is measured on your professional income or activity over the period. It is not a count of clients. One large Spanish client can break it, and several small ones may not.
• Employees working remotely for foreign companies may do occasional Spanish work. The same 20% limit applies.
• Keep your invoices, contracts and tax returns. They are what the authorities look at when you renew the visa.

Because the cap is checked at renewal, track your Spanish income as you go. Do not wait until the renewal to add it up. The FAQ below covers how the measurement and the checks work.

Tax is a separate choice

As a nomad visa holder you can choose to be taxed as a non-resident under the special tax regime known as the Beckham law. This is separate from your social security choice. Registering as self-employed does not by itself decide how you are taxed.

Choosing between options

Do you register as self-employed in Spain or stay in your home country's social security?

• Register as self-employed in Spain: Choose this if no agreement covers you, or you want to be in the Spanish system. You can also take the special tax regime for non-residents if you qualify.

• Stay covered by your home country: Choose this if an agreement between Spain and your home country lets you stay in its system while you freelance for foreign clients.

Check whether Spain has a social security agreement with your home country. If it does, you can stay in your home system. If not, register in the Spanish system. Either way, keep Spanish work under 20% of your total professional activity.

Frequently asked questions

How is the 20% cap on Spanish work measured?

The cap is 20% of your total professional activity, measured on your income or activity over the period, not by how many clients you have. It applies to self-employed nomad visa holders. Employees working remotely for foreign companies can also do occasional Spanish work under the same 20% limit.

How do authorities check that I stay under the cap?

Authorities check your invoices, contracts and tax returns when you renew your visa. Keep these organised so you can show how much of your income comes from Spanish clients.