Holders of the Spain Digital Nomad Residence may opt into a special expat tax regime that taxes worldwide employment income at a flat 24% on up to €600,000 for 6 years. This page summarises eligibility, the 183-day rule and pitfalls.
Previous Spanish tax residency
None in the last 5 years
Move trigger
Job assignment OR Digital Nomad Residence
Election deadline
Within 6 months of registering with social security
Standard regime threshold
183 days physical presence per calendar year
Browse the full document checklist.
Plan the move date
Choose your entry date carefully to manage the 183-day rule and avoid unwanted dual residency.
Register socially and fiscally
Get NIE, padrón and social security number — these are prerequisites for the election.
Elect the special regime in time
File Modelo 149 within 6 months of starting social security registration to lock in the 24% rate.
Keep clean records
Maintain proof of foreign-source income, residence days and contractual links abroad.
Use our free forms builder to generate immigration forms and prepare your document set faster.
Not sure which scenario fits you? Read the complete Spain Digital Nomad Visa guide first.