Digital nomad taxes in Spain: IRPF, Beckham, autónomo
12/05/2025 
Reading time: 6 min What taxes do digital nomads pay in Spain?
Spain offers some of the most attractive tax conditions for remote professionals in Europe — especially in the first years after moving. But the system is layered: what and how much you pay depends on whether you're employed or a freelancer, whether you've become a tax resident, and whether you claimed the Beckham regime. Let's go through it in order. If you're still planning the move, start with the digital nomad permit guide.
- 183+ days in a yearyou're a tax residentYou pay IRPF on worldwide income.
- Income above €40–50k/yearBeckham regime — 24%Instead of progressive up to 47%. File within 6 months of arrival.
- Freelancerautónomo statusContributions from €80/mo year one (€0 in some regions), IVA, form 130.
- Employed by a foreign firmsocial security abroadExempted by an A1 certificate / bilateral agreement.
- Foreign assets over €50kModelo 720But not required under the Beckham regime.
Step 0: when you become a Spanish tax resident
This decides everything else. You become a tax resident if any one condition holds:
- you spent 183 days or more in Spain in a calendar year;
- your main centre of economic interests is in Spain;
- your spouse and minor children live permanently in Spain.
Approval of a residence permit registers you with the tax office but doesn't make you a resident automatically. Under 183 days and you're not a resident — you only pay tax at source.
IRPF — income tax
The main tax for residents, on all income, Spanish and foreign. Progressive rates:
| Annual income | IRPF rate |
|---|---|
| Up to €12,450 | 19% |
| €12,450 – 20,200 | 24% |
| €20,200 – 35,200 | 30% |
| €35,200 – 60,000 | 37% |
| €60,000 – 300,000 | 45% |
| Over €300,000 | 47% |
Double taxation can be avoided: Spain has double-tax treaties with over 100 countries. To apply relief, you need a tax-residency certificate from the income's source country. The taxable base can be reduced by professional expenses (for autónomos), childcare and Social Security contributions.
The Beckham regime — the main tax break
A special regime for foreign professionals who move to Spain, named after the footballer who first used it in 2005; available to digital nomad permit holders since 2023 under the Startup Law.
Conditions: not a Spanish tax resident for the previous 5 years; the move is linked to an employment contract or the digital nomad permit; the application is filed within 6 months of arrival — miss it and the break is gone.
Rates: 24% on employment income up to €600,000/year, 47% above. Example at €60,000/year:
| Regime | Tax per year |
|---|---|
| Standard IRPF (progressive) | ≈ €18,000 |
| Beckham regime (flat 24%) | €14,400 |
| Saving | ≈ €3,600/year → ≈ €21,600 over 6 years |
You can't use tax deductions (children, Social Security contributions) or double-tax treaties. On the plus side, foreign passive income and assets don't have to be declared.
Taxes and contributions for freelancers (autónomos)
After getting the permit, a freelancer must register as autónomo: first with Social Security via Import@ss, then with Hacienda (form 036 or 037).
Since 2023 contributions depend on real income. New autónomos get a flat rate (tarifa plana): €80/month for the first 12 months regardless of income, extendable another 12 if income stays below the minimum wage. In Madrid, Andalusia, the Canaries, Galicia and other regions a cuota cero reimburses that €80 for the first year — effectively €0. After the flat rate ends, contributions follow income brackets (roughly €200–590/month, up to ~€1,470 at the top). Year-end regularisation trues up over- or under-payments.
Autónomos file IRPF quarterly (form 130) and an annual return in June; the base is income minus documented professional expenses. All charge IVA quarterly (form 303): 21% standard; 0% for clients outside the EU; for EU clients, reverse charge — the client pays VAT in their country.
Taxes for employed nomads
If you work under contract for a foreign company, it's simpler: file an annual IRPF return in June. Social Security is paid by your employer in their country if there's a social-security agreement with Spain (for some countries an A1 / bilateral certificate exempts you); without an agreement you register in RETA as autónomo. Employees covered by their employer's Social Security are exempt from mandatory private insurance during the permit.
Where to start after getting your permit
- Get a digital signature (certificado digital or Cl@ve) — you can't use the tax portals without it.
- Register with Social Security via Import@ss — request the tarifa plana if you're a freelancer.
- Register with Hacienda as autónomo (form 036/037).
- Apply for the Beckham regime within 6 months of arrival, if it's worth it.
- Connect a gestor to file quarterly returns.
Frequently asked questions
Official sources:
• Agencia Tributaria — double-tax treaties
• Import@ss — autónomo contributions by real income
• Ley 28/2022 (Startup Law) — Beckham regime for nomads
