As for digital nomads – remote workers – Act 28/2022 of 21st December allows them to enter and remain in Spain for financial reasons if they can prove that they are international teleworkers.  This means that those who are not citizens of an EU country – those who are enjoy freedom of movement – can apply for a 3-year residence permit (which can be extended for a further 2 years) if they meet the requirements and with the added bonus of a resolution period of only 20 working days.

To be considered an “international teleworker” the following requirements must be met:

  1. The non-EU worker must be in Spain to work for a company based elsewhere using only digital media and systems.
  2. That the worker is duly qualified and a graduate from a bona fide university, business school or college, and have been in paid employment for at least 3 years.
  3. That the company employing the worker has been established for at least one year.
  4. Written proof that the work can be carried out remotely.
  5. That the worker has been employed by the company for at least three months prior to applying for the visa.

In addition, there are other more general requirements:

  • The applicant must not be in Spain illegally;
  • The applicant must be at least 18 years of age;
  • The applicant must have a clean criminal record in Spain and in any other countries they may have lived in during the last 5 years;
  • The applicant is not considered rejectable in countries with which Spain has signed an agreement or treaty to this effect;
  • The applicant must have full medical insurance;
  • The applicant must have adequate financial support;
  • Payment of a handling fee.

Finally, any potential applicants for this type of residence permit must take the fiscal implications into account.  The visa holder must fulfil either of the following requirements:

  • Be a tax resident in Spain and pay tax on worldwide income to the Spanish exchequer;
  • Apply for the special Spanish tax regime and be taxed only on income obtained within Spain at a rate of 24% for the first €600,000. The Spanish revenue authority must be duly notified and this regime is only valid for 5 years, after which the applicant will be considered to be a Spanish tax resident and will be taxed for worldwide income.

Should you require any additional information about obtaining this visa, please contact us at Agote Diez Abogados.