
Qualifying digital nomads may opt into a special tax regime with a reduced flat rate on Spanish-source work income up to a high annual threshold, instead of the standard progressive rates.
Spain offers a special tax regime for qualifying applicants under Law 14/2013, sometimes associated with the so-called Beckham regime. Eligible individuals can be taxed at a reduced flat rate on work-related income up to a high annual ceiling, with a higher rate applying above that amount.
The regime can also affect how certain other income is treated. Tax outcomes depend on your personal circumstances, residency, and whether you formally apply for and qualify for the special regime, so professional tax advice is strongly recommended before relying on these benefits.
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