Moving to Spain as a digital nomad: rules for EU citizens

In short: The Spanish digital nomad visa is meant for people from outside the EU. As a German or Austrian you don’t need it: you may live and work in Spain without a visa. What you need to clarify are three other things: where you pay social security, from when you pay taxes in Spain and whether you have to register as self-employed.

Do you need the digital nomad visa?

No. With the Start-up Law (Ley 28/2022), Spain introduced a visa for international teleworking. It is aimed at nationals of countries outside the EU who would otherwise have no right to live in Spain. For you, EU freedom of movement applies: you enter with your passport or ID card and may start working straight away, employed or self-employed.

Where are you covered by social security?

In the EU, only one country’s social security law ever applies. Which one depends on how and for whom you work.

Employed by an employer in Germany or Austria

Basic rule: if you live in Spain and work there, including from home, you are subject to Spanish social security law. Your employer must then register you with Spanish social security and pay contributions there. For this they don’t need a branch in Spain, but they do need an address and a representative resident in the country. That can be you or an external service provider.

An exception is created by the European framework agreement on cross-border telework, which Spain, Germany and Austria have applied since 1 July 2023. If you work less than 50 % of your total working time from Spain, your country of residence, social security can stay in your employer’s country on joint application. If you work 100 % from Spain, you are not covered by it.

Self-employed or freelancer

If you live in Spain and work from there for your own clients, you register as an Autónomo: before starting your activity, with the tax office (Modelo 036) and with social security (RETA) via the Import@ss portal. The framework agreement on telework only applies to employees, not to the self-employed.

• Getting started: New founders get the Tarifa plana of 80 € per month for 12 months. It is extended by another 12 months if your net earnings stay below the minimum wage. You have to request it explicitly when you register.
• After that: The contribution depends on your net earnings. In 2026 the same bands apply as in 2025, ranging from just over 200 € to just over 600 € per month.
• Canary Islands: Instead of VAT (generally 21 %), the IGIC applies there with a general rate of 7 %.

Registration step by step is explained under Registering as an Autónomo, and the special features of the islands under Self-employed in the Canary Islands.

From when do you pay tax in Spain?

You are tax resident if you spend more than 183 days in Spain in a calendar year. Short absences are included unless you prove that you are tax resident in another country. Even if you spend fewer days in the country, you can be resident if the core of your economic interests is in Spain. If your spouse and your minor children live in Spain, residence is presumed.

• No split year: Spain doesn’t split the year. You are resident for the whole calendar year or not at all.
• Worldwide income: As a resident you pay tax on your entire income in Spain. The treaties with Germany and Austria prevent double taxation.
• Tax scale: In 2026 the marginal tax rate ranges from 19 % to 47 % in Andalusia and from 18.5 % to 50.5 % in the Canary Islands (state and regional parts combined).
• Employees without a Spanish employer: If your employer has no permanent establishment in Spain, according to a ruling by the Spanish tax administration from June 2026 they don’t have to withhold Spanish income tax from your salary. You then declare the salary yourself in your annual return and pay the tax in one go. Put money aside for this.

If you only stay a few months and remain under 183 days in the year, you usually won’t become resident in Spain. Still, keep count of your days and hold on to proof such as flight tickets and rental contracts.

Does the Beckham Law apply to you?

The special regime for newcomers taxes employment income at a flat 24 % (up to 600,000 €) for six years. It applies regardless of nationality, and the tax administration explicitly names teleworking as a possible reason for moving. Whether employees from the EU get it in every case without the telework visa is not clearly regulated. Have it checked for your case before you move. Ordinary freelancers are usually not covered. Taxes in Spain gives you the overview.

How are you covered for health?

During a temporary stay, the European Health Insurance Card only covers medically necessary treatment in the public system, no private doctors and no repatriation. That’s enough for a few weeks, but not as a permanent solution. As soon as you are covered by Spanish social security, as an Autónomo or through your employer, you have access to the public health system. The options are explained in Health insurance in Spain.

Which places are good for working?

There are no reliable figures on coworking spaces or the size of the scene. From experience, though, a few places have become popular with remote workers. The rents are asking prices from Idealista from September 2026.

• Las Palmas de Gran Canaria (14.6 € per m²): city beach, mild climate all year round and many others who work location-independently. On the other hand, you depend on flights.
• Tenerife: urban in Santa Cruz (14.0 € per m²) and La Laguna (12.7 € per m²), sunny and expensive in the south (Adeje 19.0 € per m²).
• Málaga (16.5 € per m²): large airport, high-speed train to Madrid, beach in the city. The most expensive of the big Andalusian cities.
• Granada (10.8 € per m²): affordable university city with mountains on the doorstep. Fewer flights, hot summers, cold winters.
• Fuerteventura: Corralejo in the municipality of La Oliva (18.8 € per m²) attracts surfers and kiters. Small housing market, not much city.

In the first quarter of 2026, a room in a shared flat cost 430 € per month on average in Spain, 437 € in Málaga. More places compared: Where in Spain?

Rental contract for a few months

For short stays you usually get a seasonal contract (contrato de temporada). It is tied to a purpose and a duration, the protective rules for housing such as the five-year extension don’t apply, and the statutory deposit is two months’ rent instead of one. Since 1 July 2025, short-term and seasonal rentals need a registration number, which must appear in the online listing. If it’s missing, stay away. More under Finding a flat in Spain.

How good are the internet and the time zone?

The internet is one of the strongest reasons for Spain. Fibre to the home reaches 95.92 % of households. Networks with 1 Gbit per second are available to around 95 % of households, 86.01 % in rural areas. 5G covers 99.27 % of the population. According to the European Commission, Spain is above the EU average on all indicators of digital infrastructure.

In September 2026, fibre-only plans cost between 10 and 27 € per month depending on the provider. Still, before booking, ask about the connection in that exact flat and ask to see a speed test. Plans and sign-up: Mobile, internet and electricity.

There is one difference in time zone: Andalusia has the same time as Germany and Austria. The Canary Islands are one hour behind all year round. Your 9 am meeting in Berlin or Vienna starts at 8 am in Tenerife.

Frequently asked questions

Cover image: Pepelopex · Wikimedia Commons · CC BY-SA 3.0