Practitioner reporting describes an unwelcome development: notifications of annulment of residence permits over unpaid or insufficiently paid taxes.
The notification states that the Dirección General de Gestión Migratoria, the body competent to decide, holds sufficient indications that grounds exist to extinguish the authorisation. As part of this, the holder is asked to provide a complete copy of the income tax return (IRPF) for the previous year.
Two reported cases concern digital nomad visa holders working as autónomos whose applications were approved in 2025. In a separate, more recent case, a renewal applicant was asked to cover a gap in social security contributions of two months and 25 days.
This does not mean the digital nomad visa should be avoided. It does mean that the obligations attached to maintaining residence — taxes and social security above all — need to be treated responsibly and reviewed before the authority reviews them for you.