The digital nomad visa (teletrabajo de carácter internacional) allows people who work remotely for companies or clients outside Spain to live in Spain. During the application the focus is usually on the income requirement and the documents; after the move, most questions concern tax and social security. These two areas follow separate rules, and a decision in one does not automatically settle the question in the other.
Tax residence
Under Spain's Personal Income Tax Law (Ley 35/2006, IRPF), a person who spends more than 183 days in Spain in a calendar year is, as a rule, tax resident in Spain. Having the main centre of your economic activities or interests in Spain can also make you resident. If your spouse, from whom you are not legally separated, and your dependent minor children live in Spain, the law presumes that you are resident too.
As a resident, you are as a rule taxed in Spain on your worldwide income. The double taxation agreement signed by Türkiye and Spain on 5 July 2002 determines which country takes priority where both treat you as resident, and how tax paid is credited. Your tax position in Türkiye also needs to be assessed separately under Turkish law.
For people who move mid-year, the first year needs particular attention: your moving date and the number of days you spend in Spain that year determine which country treats you as resident for that year. In Spanish tax matters, your NIE serves as your tax number.
The special tax regime (Beckham regime)
Some people who move to Spain can opt for the special regime in Article 93 of the IRPF Law. Since the amendment made by Law 28/2022, the regime also covers employees who come on the international remote work visa. According to the Agencia Tributaria, its main features are:
- You must not have been resident in Spain in the five tax years before the move.
- The regime applies in the year you move and the following five years.
- You remain a personal income taxpayer but are taxed under the rules for non-residents, essentially on Spanish-source income; employment income earned during this period is treated as earned in Spain.
- As of 2025, employment income is taxed at 24% up to €600,000 and at 47% above that.
- The option is notified to the Agencia Tributaria on form 149 (modelo 149). The deadline is six months from the start date of the activity shown in your Spanish social security registration; if it is missed, the regime cannot be chosen.
- The annual return is filed on form 151 instead of the ordinary income tax return.
Whether the regime suits you depends on the structure of your income. If you have property or investment income in Türkiye, the calculation may change. The conditions for self-employed people differ from those for employees, and additional requirements may apply, such as the activity qualifying as entrepreneurial.
Social security
A digital nomad visa application must show that social security obligations will be met. The options depend on how you work and whether an applicable agreement exists between the countries:
- If you are employed by a foreign company: Where no international agreement applies, the company must register with the Spanish social security system as an employer and register you. The Consulate General in Istanbul's document list asks for proof of that registration or of the application for it.
- If you are self-employed: You register in Spain's scheme for self-employed workers (RETA). As of 2025, first-time registrants pay a reduced flat-rate contribution (tarifa plana) of €80 a month for the first 12 months; after that, contributions are based on declared net income.
- If an agreement applies: If an agreement allows your Turkish social security cover to continue, a certificate of coverage from the competent institution is submitted.
The Spanish Embassy in Ankara states that Türkiye and Spain are both parties to the European Convention on Social Security. Whether the Turkish Social Security Institution (SGK) issues a certificate of coverage for remote workers that Spain will accept under that framework must, however, be checked in each case. If no such certificate is available, you will have to pay contributions in Spain.
Contribution obligations are separate from the choice of tax regime: opting for the special tax regime does not remove the obligation to pay social security contributions in Spain. Also, under Article 74 bis of Law 14/2013, self-employed digital nomads may work for companies in Spain too, but that work may not exceed 20% of their total professional activity.
Timeline and practical steps
- Before moving: Establish the date your residence begins, whether the special regime suits you and which social security option applies.
- First weeks: Complete your social security registration and note the activity start date.
- Within six months: File modelo 149 if you will opt for the special regime.
- Every year: The income tax return is generally filed between April and June. If you are self-employed, quarterly returns also apply.
When advice is worth getting
If you have a company in Türkiye, your clients are in Türkiye and other countries, or you are moving with your family, speaking to a tax adviser (asesor fiscal) in Spain before you apply for the visa helps you avoid missing time-limited choices. Your company structure in Türkiye, your contracts and your obligations under Turkish law should be assessed separately in Türkiye.
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This article is for general information and is not legal advice. Legislation and case law may have changed since it was written.