Tax & income
Last updated: 05 May 2026

Spain Digital Nomad Visa Income Requirement 2026: €2,762 Explained

The Spain Digital Nomad Visa income requirement is 200% of the Spanish minimum wage (SMI). For 2026, with the SMI at €1,381/month over 14 payments, that works out to €2,762 gross per month or €38,668 per year. But UGE’s reading of that number is stricter than most guides admit.

Tax & income
10 min read

Gross or net?

UGE evaluates gross income before tax and social security contributions. For a remote employee this is the gross salary on your contract; for a freelancer it is total invoicing before expenses. Bonuses, commissions and equity vesting count if they are recurring and documented; one-off signing bonuses generally do not.

Family add-ons

If a spouse joins, add 75% of SMI (€1,036 in 2026) to the main threshold; each additional relative adds 25% (€345). So a family of three needs about €4,143 gross per month, and a family of four about €4,488.

The add-ons apply to the main applicant’s income — a partner cannot contribute their own income unless they file as a separate primary applicant.

How to document it

UGE wants a coherent story across three sources: the employment/service contract, payslips or invoices, and bank statements. The three must match in currency, amount and dates. Any mismatch triggers a subsanación notice and adds 10–30 days to the timeline.

  • Employees: 3–6 months of recent payslips, employment contract, and remote-work letter naming Spain.
  • Freelancers: 3–6 months of invoices, framework contracts with your main clients, and matching deposits on your bank statements.
  • Company owners: dividend distributions, director resolutions and audited accounts if available.

Multi-currency and FX

If you invoice in USD, GBP or another currency, UGE converts to EUR at the ECB reference rate on each invoice date. Keep a small buffer above the threshold — a stronger euro can push a technically qualifying salary below the line.

Edge cases we see monthly

A few situations that regularly surface at the desk:

  • Sabbatical or reduced-hours contracts where the last month is below the threshold.
  • Freelancers who just crossed the 80% foreign-client rule but whose totals dip in one specific month.
  • Equity-heavy compensation where base salary alone is below €2,762 — you must document RSU vesting cadence.
  • Multiple part-time employers — allowed, but each needs its own remote-work letter.

Key takeaways

  • 2026 threshold: €2,762/month gross for the primary applicant.
  • +€1,036 for a spouse; +€345 per additional family member.
  • Keep 3–6 months of matching contract, payslips/invoices and bank statements.
  • Multi-currency income is converted at ECB rate — keep a buffer.

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