Remote work

Digital nomad visa and Spanish clients: working for a Spanish company

Under the DNV, an employee may not work for a Spanish employer, while a self-employed holder may have Spanish clients as long as they account for no more than 20% of their total professional activity (article 74 bis of Ley 14/2013).

Information material, not an individual legal opinion. Conditions apply to each specific situation and may change.
In brief
  • An employee on a DNV may only work for companies located outside Spain. A Spanish employer under an employment contract is not allowed [1].
  • A self-employed holder may also work for a company in Spain, provided it accounts for no more than 20% of their total professional activity [1].
  • With the Spanish company, the relationship must be professional (contrato mercantil), not one of employment, and the link with the foreign company on which the permit was granted must be maintained [2].
  • The law does not say exactly how the 20% is calculated (by income, hours or clients), and we have not found any official explanation [1][2].
  • If your circumstances change, you must notify the UGE within 30 days; if the conditions are not met, the permit may be terminated [1].

Whether you can work for a Spanish company on a digital nomad visa

It depends on the basis of the permit. Article 74 bis Ley 14/2013 distinguishes two cases: an employment relationship (relación laboral) and professional activity as a self-employed person [1].

Type of relationshipSpanish companyLegal basis
Employment contractNot allowed: only companies outside SpainLey 14/2013, art. 74 bis [1]
Self-employed (contrato mercantil)Allowed, up to 20% of total professional activityLey 14/2013, art. 74 bis [1]
Applicant’s family memberMay work without restrictions, as an employee or self-employed (UGE position)UGE FAQ, question 17 [2]

The last row refers to family members with their own permit: according to the UGE FAQ, it allows them to work without restrictions [2].

The rest of this article is mainly about employees: why a Spanish employer is incompatible with the digital nomad visa, how to move to another permit if a Spanish company wants to hire you, and what to do about a branch, your employer's Spanish clients and EOR arrangements. Freelancers with Spanish clients should read the 20% section below; the share calculation with examples is covered in the article the 20% rule for freelancers on the digital nomad visa.

Why an employee on a digital nomad visa cannot have a Spanish employer

Article 74 bis of Ley 14/2013 is unambiguous: if the permit is based on an employment relationship, the holder «solo podrá trabajar para empresas radicadas fuera del territorio nacional», that is, only for companies outside Spain[1]. The law makes the 20% exception only for a self-employed person's professional activity. An employee has no such allowance: no part-time job and no side job with a Spanish firm on an employment contract.

The UGE FAQ puts it even more narrowly: in Spain an employee may only work for the foreign company for which they telework under this permit (question 14)[2]. The FAQ does not say how the UGE views a second employment contract with another foreign company.

What the digital nomad visa does not allow for an employee:

  • An employment contract with a Spanish company, including a part-time or temporary one[1].
  • A transfer to your employer's Spanish branch: according to the UGE FAQ, this is no longer teletrabajo but an intra-company transfer (ICT)[2].
  • Work that requires physical presence: the duties of the post must not need on-site supervision of production, staff or sales visits[2].

The permit rests on the conditions under which you were admitted: a foreign company, a contract, a remote work letter and the employer's registration with the Seguridad Social. You must keep them for the whole term, report any change to the UGE within 30 days, and if they are breached the permit may be terminated by a reasoned decision after you have been heard (Additional Provision 7)[1]. So only start working for a Spanish company once you hold a permit that allows it.

A Spanish company wants to hire you: how to switch from the digital nomad visa

If a Spanish company offers you a staff position, the permit itself has to change. The UGE FAQ (question 18) says that as long as the DNV requirements are met, you may move to another permit under Ley 14/2013 at any time if you meet its conditions, and a move to the general regime follows Title XI of Real Decreto 1155/2024[2]. There are two routes.

Point of comparisonHighly qualified professionalEmployment under article 191
Legal basisArticle 71 of Ley 14/2013[1]Article 191 of Real Decreto 1155/2024[4]
Who appliesThe company or the professional; the UGE decides[1]The employer or the foreign national[4]
Requirements for youTarjeta azul-UE: higher education of at least three years or five years of relevant experience, three years within the last seven in IT. National type: a MECES level 1 qualification or three years of experience[1]Article 74 of the Reglamento: a signed contract, terms no worse than the collective agreement, an employer with no tax or Seguridad Social debts, the required qualification[4]
Time lived in SpainArticle 71 does not take it into account[1]Under a year: all article 74 requirements, including the situación nacional de empleo test. A year or more: the requirements of article 80 or 86[4]
Permit lengthThree years or the contract term plus three months, renewable for two years[1]One year with under a year of residence, four years after a year[4]

The DNV allows you to live and work remotely, so after a year the literal wording of article 191 points to paragraph 3, with a four-year permit[4]. We have not found an official clarification for the DNV specifically, so confirm the length of the new permit before applying.

The article 71 route has clear timelines: the UGE decides applications in its section within 20 days, silence means approval, and filing extends your current status until the decision (article 76 of Ley 14/2013)[1]. The company is involved either way: if you file yourself, the UGE notifies the company that it has received the application[1]. All the routes for switching are compared in the article how to switch from the digital nomad visa to another residence permit, and the conditions for professionals in the highly qualified professional permit.

A foreign company with a branch in Spain: digital nomad visa or ICT

Then it is no longer teletrabajo. According to the UGE FAQ, if the company has a Spanish branch, the employee is treated as an intra-company transferee (ICT) and is subject to the requirements of that category [2]. An employee will have to choose between the DNV and the ICT. The public materials do not say how the UGE treats a subsidiary registered in Spain, so this needs to be clarified before applying. If what you need is a Spanish employer, that is a different residence basis, and its conditions are set out in the “Work” route card.

Intra-company transfers are governed by article 73 of Ley 14/2013. You need genuine activity by the company or group, higher education at MECES level 1 or three years of relevant experience, at least three months of employment with a group company, and documents confirming the transfer[1]. There are two types. ICT UE covers a manager, specialist or trainee moved from a company outside the EU to a Spanish entity of the same group: up to three years, or one year for a trainee. The national transfer permit is issued for three years or for the length of the transfer[1].

The difference from the digital nomad visa is who registers you for social security. On a DNV the foreign employer registers with the Seguridad Social as a company with no workplaces in Spain and enrols you in the Régimen General[3]. If the company has a Spanish branch, the UGE treats the arrangement as a transfer, and the ICT requirements apply[2].

Your employer's clients in Spain, EOR and intermediaries

The law sets a condition on where the employer is based, not on its clients. Article 74 bis refers to «empresas radicadas fuera del territorio nacional» and says nothing about the employer's clients[1]. If your foreign company sells services into Spain, we have found no prohibition on that in the official texts. But the UGE may ask for information about the company's size, activity and structure to decide whether your duties can be carried out exclusively at a distance (FAQ, question 3)[2].

EOR (employer of record) providers and other intermediaries that formally employ staff on behalf of the actual client are not mentioned in Ley 14/2013 or in the UGE materials[1][2]. So there is no direct answer on whether such an arrangement works for the digital nomad visa. It can be checked against the general requirements:

  • If the legal employer under the contract is a Spanish company, then for an employee this is a Spanish employer, which article 74 bis does not allow[1].
  • A foreign EOR must itself meet the employer requirements: genuine activity for at least a year and a relationship with you of at least three months at the date of application[1][3].
  • The remote work letter with duties and salary in euros is issued by the employer under the contract, that is, by the EOR itself[3].
  • If the employing company has a branch in Spain, the UGE FAQ treats this as ICT rather than teletrabajo[2].

How the UGE assesses such contracts in actual cases is not defined in the official texts. It is best to show an intermediary arrangement to a lawyer before applying, together with the contract and the employer letter. What the letter must contain is explained in the article employer letter for the digital nomad visa.

Freelancer with Spanish clients: the 20% rule in brief

The law puts the rule like this: the share of work for a Spanish company must not exceed 20% of total professional activity [1]. The text does not name the basis of calculation: it is unclear whether to count revenue, hours or the number of clients. The UGE FAQ repeats the same wording and adds that the relationship with the Spanish company must be professional, never one of employment [2]. We have not found any explanation of the calculation method in the ministry’s public materials. Formula and example: the 20% rule for self-employed DNV holders. How to set up freelance work from Russia: a Russian sole proprietorship for the DNV.

This share does not apply to employees: the law allows 20% only for a self-employed person's professional activity, and someone on an employment contract cannot have Spanish employers at all[1]. If you are a freelancer, the calculation base, period and documents are covered in detail in the article on the 20% rule for freelancers on the digital nomad visa.

For freelancers: what to keep in place so a Spanish client does not affect your status

The permit is granted on the basis of your link with a foreign company. According to the UGE FAQ, when working for a Spanish company the holder must keep the professional relationship with the company named in the application, and the Spanish share of work must not exceed 20% of their total professional activity [2]. If the foreign client leaves and the Spanish ones remain, the condition is breached. When applying, you need a contrato mercantil with the foreign company covering at least the last three months (article 74 ter) [1][3].

Additional provision 7 of Ley 14/2013 requires the holder to maintain the conditions on which the permit was granted and to notify the UGE of any change within 30 days. If the conditions are not met, the authority may terminate the permit by a reasoned decision after hearing the applicant [1]. The sources do not say what the UGE regards as a breach of the share.

Complex cases: what depends on your circumstances

The line between a client in Spain and a foreign company is not always clear: platforms, agencies, groups of companies with a Spanish subsidiary. We have not found any official explanation of how the UGE assesses such cases. Nor is there a direct answer to whether an employee can also work freelance for Spanish clients on the side: under the wording of article 74 bis, an employee works only for foreign companies [1]. Such situations are best checked with a lawyer or gestor before applying.

You can switch from the DNV to another permit under Ley 14/2013 at any time if you meet the conditions of the new basis; for the general regime, Title XI of Real Decreto 1155/2024 on changes of status of foreign nationals applies [2]. The DNV application step by step: DNV route card; service page: digital nomad residence permit.

Frequently asked questions

Can I work for a Spanish company under an employment contract on a DNV?
No. If the permit was granted on the basis of an employment relationship, the holder may only work for companies located outside Spain (article 74 bis Ley 14/2013). A Spanish employer is not allowed, either partly or temporarily. If you need a Spanish employer, you change the residence basis rather than adding the job to the DNV. [1][2]
Can a freelancer with a DNV work with Spanish clients?
Yes, but the share of work for a Spanish company must not exceed 20% of their total professional activity, and the relationship with it must be professional, not one of employment. The basis of the permit remains: the foreign company named in the application stays a client. [1][2]
How is the 20% limit on the DNV calculated?
The law speaks of a share of total professional activity without specifying whether to count income, hours or the number of clients, and does not name a period. We have not found an official method, so it is better to keep well within the limit and back it up with contracts and invoices. The formula and a worked example are covered in a separate article on the 20% rule. [1][2]
What happens if Spanish clients exceed 20%?
Article 74 bis sets no direct penalty for exceeding it. But additional provision 7 requires the conditions of the permit to be maintained and allows the authority to terminate it by a reasoned decision after hearing the applicant. Public sources do not say how the UGE applies this to the share of Spanish clients. [1]
Can the spouse of a DNV holder work for a Spanish company?
According to the UGE FAQ, family members who have obtained their own permit may work in Spain without restrictions, both as employees and self-employed. The restrictions of article 74 bis are written for the teletrabajador themselves. How this fits with a whole-family application in your case is best checked with a lawyer before applying. [1][2]
Can a Spanish company hire me if I have a digital nomad visa?
Yes, but not on the DNV. First the permit is changed: to a highly qualified professional permit under article 71 of Ley 14/2013 through the UGE, or to ordinary employment under article 191 of Real Decreto 1155/2024. As long as the DNV requirements are met, you can switch at any time. Work for the Spanish company starts after the decision on the new permit. [1][2][4]
How is ICT different from the digital nomad visa?
The DNV is designed for remote work for a company with no branch in Spain. If the employer has a Spanish branch, the UGE treats it as an intra-company transfer (ICT) under article 73 of Ley 14/2013: you need genuine group activity, qualifications and at least three months of employment with a group company. [1][2]
Can I get a digital nomad visa through an EOR?
Neither the law nor the UGE materials give a direct answer. If the legal employer is a Spanish company, the DNV does not work for an employee. A foreign EOR must itself meet the requirements: a year of genuine activity, three months of relationship with you and a remote work letter. Show such an arrangement to a lawyer before applying. [1][3]

Official sources

  1. BOE · Ley 14/2013, articles 71, 73, 74 bis - 74 quinquies, 76 and additional provision 7 ↗
  2. Ministry of Inclusion · UGE: FAQ on permits for teletrabajadores ↗
  3. Ministry of Inclusion · UGE: documents for initial teletrabajadores applications ↗
  4. BOE · Real Decreto 1155/2024 (Immigration Regulation), articles 74 and 191 ↗

Sources reviewed on 20.10.2026. Consolidated texts and government reference pages are for information only: applying the law depends on official publications, amendments and the specific circumstances. Reviewed by lawyer Francisco Romero Jiménez (ICAB 33641) on 21.10.2026.

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