Finally, Spain has approved a special regime for digital nomads through the creation of a residence visa.
This essentially requires proof that: i) the worker works for companies located outside Spain, ii) that the worker has the necessary skills, iii) that there is a relationship with one or more companies for at least three months, iv) that the company or companies, or the group to which they belong, have been in existence for at least one year, and iv) documentary proof that the activity can be carried out remotely.
It is foreseen both for employees, when the link with the foreign company is an employment one, and for freelancers or self-employed workers. In the latter case, services may be rendered for Spanish companies up to 20% of the volume of activity.
The regime is particularly interesting in combination with the regime known as the Beckham Law, which limits taxation in Spain by assimilating it to the taxation of non-residents in Spain.