Digital Nomad Taxes in Spain: IRPF, the Beckham Law and Russia

What a digital nomad’s taxes in Spain depend on

Three questions determine your tax: whether you are resident under article 9 LIRPF, how you work (employed or self-employed) and where your income comes from. The answer to the first question drives the rest.

Which row is yours depends on your days in the country, your family, where your main interests are and the source of your income. A general answer cannot be given in advance.

Tax residence and the digital nomad visa: two different statuses

The DNV permit (Ley 14/2013, articles 74 bis - 74 quinquies) lets you live in Spain and work for companies outside it. These articles set no minimum number of days of stay [2]. Tax status under article 9 LIRPF is determined separately by two independent criteria: staying in Spain for more than 183 days in a calendar year, or having the main base of your business or economic interests in Spain. There is also a presumption: if your spouse (not legally separated) and dependent minor children usually live in Spain, you are presumed resident too. The presumption can be rebutted [1].

The AEAT points out that a person remains resident or non-resident for the whole calendar year, and a change of residence does not split the tax period [10]. For those who arrive mid-year, this means: if you are resident for the year, the tax is calculated on your income for the whole year, not only on what came in after you arrived. A detailed look at the criteria: tax residence in Spain: 183 days and centre of interests and do you have to live in Spain for 183 days on a DNV.

If both Spain and another country consider you resident, article 4 of the treaty between Spain and Russia of 16 December 1998 looks in turn at your permanent home, centre of vital interests, habitual abode and nationality [8]. You can prove Spanish residence to foreign authorities with an AEAT certificate, which is issued if the tax authority’s data show that you are resident [11].

If you are resident: IRPF and modelo 100

Under article 2 LIRPF, IRPF is charged on all your income, capital gains and losses, wherever they arise and whatever country the payer is in [1]. A salary from a foreign company falls under this definition. The law places the obligation to withhold IRPF on organisations and businesses that pay the income, and on non-residents with a permanent establishment (article 99) [1]. If nothing is withheld, the tax is paid through the return.

The tax is calculated on two scales at once: the national one and the regional one. For the general base the national scale runs from 9.5% to 24.5%, and the Catalan regional scale for 2025 from 9.5% to 25.5% [1][12]. Adding the two scales together without deductions, we get 19% for Catalonia in the first band and 50% in the top band. Details and deductions: IRPF: rates, deductions and filing deadline.

Practical points for a nomad:

• Income in roubles, dollars and other currencies is converted into euros at the official ECB rate: that is what the AEAT says for employment income [13].
• Tax paid abroad is taken into account as a deduction under article 80 LIRPF: the lower of two amounts applies, either the foreign tax actually paid or the average effective rate multiplied by the part of the base taxed abroad [1][14].
• Anyone entitled to this deduction must file a return whatever their income [1][4].
• The DNV income threshold, €34,188 a year, is above the €22,000 limit of annual employment income below which no return is needed. So a resident on a DNV almost always has to file a return [4].

The 2025 return was filed from 8 April to 30 June 2026, or until 25 June with direct debit. As of 2 October 2026, AEAT had not announced the dates of the campaign for 2026 [3]. There is a separate article on your first return: how to prepare modelo 100.

If you are non-resident: IRNR and modelo 210

A non-resident pays tax only on income that the law treats as obtained in Spain. This means pay for personal work carried out in Spain and income from economic activity in Spain (article 13 TRLIRNR) [5]. If a nomad physically works from Barcelona, the income has a Spanish source even when a foreign company pays. The tax is charged on the gross income with no deduction for expenses.

The rate is 24%, or 19% for residents of another EU or EEA state with which there is an exchange of tax information (articles 24 and 25) [5]. Modelo 210 is filed if the tax was not withheld (article 28) [5][6]. The form explained: what modelo 210 is; on rental property: non-resident tax on rental income.

Staying non-resident while living in Spain on a DNV can be hard: your centre of interests, family and number of days all work together. We do not determine any individual’s status.

Ley Beckham: who it suits and what it changes

Under the article 93 LIRPF regime, a person who becomes resident because of a move can pay tax under IRNR rules while remaining an IRPF taxpayer, in the year residence changes and the following five years. For employment income the rate is 24% up to €600,000 and 47% above that [1]. The law names remote work by employed teleworkers with a teletrabajo visa explicitly. A self-employed freelancer can use the regime only as an entrepreneur with an ENISA report or as a highly qualified professional for start-ups or R&D [1]. Conditions, documents, the six-month deadline for modelo 149 and common mistakes: Beckham law for digital nomads.

People under the regime pay tax only on income obtained in Spain, file modelo 151 instead of modelo 100 and, according to AEAT guidance, do not file modelo 720 [7][15]. The regime does not apply to anyone who was resident in Spain in any of the five previous tax periods [1].

Freelancer and autónomo: what is added

Under UGE rules, a freelancer on a DNV registers (alta) in RETA, the social security scheme for the self-employed: more in the article DNV or autónomo for freelancers. For tax, this has three consequences.

• You must file an IRPF return whatever your income if you were in RETA for even one day of the year (article 96 LIRPF, AEAT) [1][4].
• IRPF requires the self-employed to make advance tax payments during the year (pagos fraccionados, article 99) [1].
• IVA obligations arise. What is declared for IVA and how is covered in IVA and modelo 303 for freelancers.

As explained above, the text of the law does not provide the Beckham regime for an ordinary freelancer.

Russia and CIS countries: double taxation

A Spanish resident pays tax in Spain on all income, including Russian income. Russia taxes its own tax residents under its own law, and the test in the Russian Tax Code is different: at least 183 days within 12 consecutive months (paragraph 2 of article 207). So in some periods you can end up a resident of both countries. The source of the test and the caveats are in the article tax residence in Spain, and the differences between the taxes in general in resident and non-resident taxes.

The Convention between Spain and Russia for the avoidance of double taxation was signed in Madrid on 16 December 1998 [8]. By Decree No. 585 of 8 August 2023, Russia suspended articles 5 - 22 and 24 of the Convention, as well as points II - VIII of the Protocol; articles 4 (residence) and 23 (methods for eliminating double taxation) are not on the list [9]. The AEAT page listing treaties and the AEAT guide for residents with Russian income describe the Convention without any mention of the suspension [10][16]. We have not found how this is applied in practice in official Spanish sources. This question is covered in the article double taxation between Russia and Spain.

For Belarus, Kazakhstan, Armenia, Georgia, Moldova, Uzbekistan and other countries, the AEAT website has separate treaty pages. We have not reviewed them: the terms of each treaty need to be checked separately [16].

Modelo 720, wealth tax and other obligations

A resident with more than €50,000 abroad in any of three groups (accounts, securities and insurance, property) files the informative return modelo 720 from 1 January to 31 March of the following year. It involves no tax [17]. According to AEAT guidance, people under the article 93 regime do not file it [15]. Full guide: modelo 720: declaring foreign accounts.

Wealth tax (Patrimonio) in Catalonia is covered separately: wealth tax in Catalonia. How to pay any tax online: paying tax through AEAT.

First-year tax calendar

1. Determine your status for the year: days in Spain, centre of interests, family. Start keeping a travel log from day one [1].
2. If you are employed and considering the article 93 regime, modelo 149 is filed within six months of the date you start working [7].
3. 1 January to 31 March: modelo 720, if you meet the threshold [17].
4. April to 30 June: modelo 100 for the previous year. The AEAT announces the campaign dates; for 2025 it was 8 April - 30 June 2026 [3].
5. Non-resident with income from Spain and no withholding: modelo 210 by the deadlines for that type of income [6].

Paying the tax: in the year the return is filed, the amount is paid on filing or by direct debit. As a general rule, keep documents for four years: that is how long the tax authority has the right to assess a debt (article 66 LGT) [18].

Common mistakes digital nomads make

• Assuming the visa or TIE settles your taxes. Your status is determined by article 9 LIRPF [1].
• Treating fewer than 183 days as a guarantee of non-residence: the second criterion and the family work independently [1].
• Not declaring a Russian salary or income paid into an account abroad because no tax was withheld in Spain. A resident is taxed on worldwide income [1].
• Forgetting modelo 720 when you hold more than €50,000 abroad [17].
• Counting on the Beckham regime as a freelancer without ENISA, start-ups or R&D [1][7].
• Missing the six-month deadline for modelo 149 [7].
• Confusing the treaty with Russia and the Beckham regime: people under the regime are not considered resident for treaty purposes [15].
• Not keeping a record of days and supporting documents, even though it is you who will have to prove your status.

How we can help

We do not give a tax opinion on your case: your status and regime are determined by a gestor or tax adviser based on the documents. The ReloVictory team in Barcelona brings together the immigration and tax sides of your move: it helps you put together a timeline of days and income sources, a list of documents for modelo 149 and questions for the tax adviser. First consultation: 15 minutes free, full consultation: €121 for 45 minutes. Booking: consultation. Service page: digital nomad residence permit, step-by-step application process: DNV route card.

Frequently asked questions

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.