Digital nomad visa in Spain: 2026 requirements and what founders of their own company must prove

Spain's digital nomad visa, which Law 14/2013 calls the visa for international teleworking, allows a non-EU national to live in Spain while working remotely for companies based outside Spain. It requires an employment or professional relationship of at least three months with a company that has been genuinely trading for a year, and gross income equal to 200% of the Spanish minimum wage, which in 2026 means 2,442 euros a month.

For founders who plan to work from Spain for their own foreign company, the questions that matter are what additional evidence the authorities require, how they will be taxed and when a different residence permit is the better fit.

What is the digital nomad visa and where is it regulated?

Law 28/2022 of 21 December, known as the Startup Law, added articles 74 bis to 74 quinquies to Law 14/2013 of 27 September, with effect from 23 December 2022.

Under article 74 bis.1, the teleworker carries out their activity remotely, using exclusively computer, telematic and telecommunication systems. An employee may only work for companies based outside Spain; a self-employed professional may also work for Spanish companies, provided that work does not exceed 20% of their total professional activity.

The visa is applied for at the Spanish consulate, is valid for up to one year and is sufficient to live and work in Spain, under article 74 quater. Within the sixty calendar days before it expires, the holder may apply for a residence permit, which under article 74 quinquies lasts up to three years and is renewable for two-year periods. It is processed by the Large Companies and Strategic Groups Unit (Unidad de Grandes Empresas y Colectivos Estratégicos, UGE), and article 76.1 sets a twenty-day deadline for a decision; if none is issued, the application is deemed granted by administrative silence.

What does the law require, and how much income must be shown?

Article 74 bis.2 requires a degree from a reputable university, vocational training centre or business school, or three years of professional experience. Article 74 ter adds that the company must have been genuinely and continuously trading for at least a year, that the work can be done remotely and that the relationship has existed for at least the three months before the application. The general requirements of article 62.3 also apply, including a clean criminal record, health insurance and sufficient financial means.

The law does not put a figure on those means. The figure comes from the UGE's official guidance: 200% of the minimum interprofessional wage (SMI) per month for the main applicant, an additional 75% for the first family member and 25% for each further family member, all in gross terms. Article 1 of Royal Decree 126/2026 of 18 February sets the 2026 SMI at 1,221 euros a month. The main applicant must therefore show 2,442 euros gross a month; with one family member, 3,357.75 euros; and a further 305.25 euros for each additional family member.

Can founders telework for their own foreign company?

It has been reported that the UGE no longer accepts applicants who are partners, directors or owners of the company they telework for. We have found no published rule or instruction establishing that exclusion. The UGE's guidance on initial applications, in the version available in September 2026, expressly provides for the autónomo societario, that is, the sole owner of the company or a person who, without being the sole owner, holds effective control of it.

That profile is not excluded, but it carries a heavier burden of proof. The three-month relationship is presumed if the applicant proves 100% ownership and more than one year of genuine activity, and must also provide proof of ownership or effective control, the company's latest corporate income tax return, evidence of investment in productive assets and a report from the home country's social security body showing the company's history of registered employees.

The authorities are checking whether the company has substance beyond its founder. The UGE's FAQs state that working exclusively by telematic means rules out roles that require on-site supervision or management of production, staff or sales visits in the home country. A founder who personally runs those functions back home will find it harder to fit the category, and the UGE may request further documents at any time.

What alternatives does a founder have who wants to grow the business from Spain?

If the aim is to run the company from Spain, international teleworking is rarely the right route, because article 74 bis.1 ties it to companies based outside Spain.

The entrepreneur residence permit under article 69 of Law 14/2013 is designed for those who intend to start, develop or run a business activity in Spain. It lasts three years, is renewable for two and leads to permanent residence after five. Under article 70, the activity must be innovative or of special economic interest to Spain and receive a favourable report from ENISA, the state innovation agency, which the UGE requests on its own initiative and which is issued within ten working days, assessing the applicant's profile, the business plan and the added value for the Spanish economy. If the company also aims to qualify as a startup, we explain how to obtain ENISA certification and the tax advantages it brings.

The highly qualified professional permit under article 71, by contrast, requires a company to need to bring a foreign professional to Spain, with higher education qualifications or, under the national scheme, at least three years of equivalent experience.

Incorporating a company in Spain does not in itself grant residence, but it is usually the entity that carries on the activity assessed by ENISA or that hires the professional. We explain this in our guide to setting up a company in Spain as a non-resident foreigner and in what the Startup Law changes for founders and investors. According to the UGE's FAQs, the holder of a teleworking permit may switch at any time to another Law 14/2013 permit if they meet its requirements.

How are digital nomads taxed in Spain?

Anyone who spends more than 183 days of the calendar year in Spain, or whose main economic interests are based here, is subject to Spanish personal income tax (IRPF) under article 9.1 of Law 35/2006. Article 93 of that law allows them to opt for the special impatriate regime, known as the Beckham regime, for the year of the move and the following five years, provided they have not been Spanish tax residents in the previous five tax years. Employment income is taxed at 24% up to 600,000 euros and at 47% above that.

Article 93.1.b).1.º expressly covers employees holding the international teleworking visa, so a founder working as an autónomo societario must check whether another ground applies: article 93.1.b).2.º, where the move results from becoming a director of a company, with a shareholding limit if it is an asset-holding company (entidad patrimonial), or article 93.1.b).3.º, for those carrying on an entrepreneurial activity under article 70 of Law 14/2013. The election must be made within six months of the start date of the activity shown in the Social Security registration, under article 116.1.a) of the IRPF Regulation. We analyse it in the Beckham regime after the Startup Law. Note that ground 2.º is designed for someone who becomes a director as a result of the move: for a founder who already ran their foreign company before relocating, it is difficult to fit. Ground 3.º, in turn, presupposes the favourable ENISA report that goes with residence for entrepreneurial activity, not the teleworking visa.

How we help with your digital nomad visa or your move as a founder at RCM Legal

Foreign founders often make two decisions separately that should be made together: the permit under which they live in Spain and the way they are taxed. A teleworking application from a sole owner who cannot show the substance of their company is exposed to requests for information or refusal, and a permit that does not fit any of the grounds in article 93 may leave them outside the impatriate regime.

At RCM Legal, our immigration, corporate and international tax lawyers in Murcia compare the digital nomad visa with the entrepreneur residence permit, prepare the evidence the UGE requires, incorporate your Spanish company remotely and plan your election for the impatriate regime. Explore our Business 360° service and tell us about your project.

Sources: Law 14/2013, consolidated text in the [BOE](https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074); Royal Decree 126/2026 ([BOE](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815)); Law 35/2006 on personal income tax ([BOE](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764)); guidance and FAQs of the [Large Companies and Strategic Groups Unit](https://www.inclusion.gob.es/en/web/unidadgrandesempresas/teletrabajadores), consulted in September 2026.