Taxes on Spain's Digital Nomad Visa for Americans: Residency, the Beckham Law and US Filing

When you become a Spanish tax resident, how the special 24% regime works and its 6-month deadline, and what Americans still owe the US.

The Digital Nomad Visa decides whether you may live in Spain. It does not decide how you are taxed. Tax residency is a separate question with its own rules, and as an American you also keep your US filing obligations. This guide explains the main pieces in plain language so you know what to ask a tax adviser before you move.

When do you become a Spanish tax resident?

Spain generally treats you as a tax resident if any one of these applies in a calendar year:

You spend more than 183 days in Spain (days are cumulative and need not be consecutive)
Spain is the main base of your economic activities or interests
Your spouse and dependent minor children habitually live in Spain, which is presumed unless you can show otherwise

Tax residents are taxed on worldwide income, normally under the standard personal income tax (IRPF), where general income such as salary is taxed on a progressive scale that tops out at 47% once state and regional rates are combined.

The special regime for remote workers (the "Beckham law")

Spain offers a special regime for people who move to Spain for work. Under it you stay an IRPF taxpayer but are taxed largely like a non-resident. Since 2023 it has been extended to remote workers, and holding the Digital Nomad Visa counts toward that condition.

You must not have been a Spanish tax resident in the 5 tax years before you move (it used to be 10)
It applies in the year you become resident and the 5 years after, so up to 6 tax years
Spanish-source income is generally taxed at a flat 24% up to €600,000 a year and 47% above that
Income and gains from outside Spain are generally not taxed in Spain under the regime, but work you physically perform while in Spain can count as Spanish-source even if your employer is American
Your spouse and children under 25 may be able to join the regime if they meet the conditions

The deadline that matters

The regime is not automatic. You must opt in by filing Modelo 149 with the Spanish tax agency within 6 months of the start date of your activity shown in your Spanish Social Security registration. Miss it and you generally lose the option. Each year you then file Modelo 151 instead of the standard return.

Who qualifies: employees and freelancers

Employees of a foreign company working remotely are the clearest case. Sources disagree on self-employed freelancers and contractors, some saying they are excluded and others describing limited routes, so get a written opinion on your situation before you count on the 24% rate.

What Americans still owe the US

The US taxes its citizens on worldwide income wherever they live, and the US-Spain tax treaty has a saving clause that preserves that right. Filing in Spain does not replace your Form 1040. Two tools reduce double taxation:

The Foreign Earned Income Exclusion lets you exclude up to $132,900 of foreign earned income for 2026, if you meet the residence or physical-presence test
The Foreign Tax Credit (Form 1116) offsets US tax with the Spanish tax you paid, and unused credits can generally be carried back 1 year and forward 10

Which one is better depends on your income, your Spanish tax and your state taxes, and you should compare them before electing the exclusion. Also ask about reporting duties on foreign accounts and assets, which exist in both countries (FBAR and FATCA in the US, Modelo 720 in Spain) and carry their own thresholds and penalties.

Social Security

The US and Spain have a social security agreement that generally assigns you to one system and avoids paying into both. Employees often show continued US coverage with a certificate of coverage, while freelancers usually register in Spain as self-employed and pay monthly contributions. See our guide for W-2 employees and 1099 contractors.

Questions to take to a tax adviser

Will I be a Spanish tax resident in my first year, and from what date?
Do I qualify for the special regime, and who files Modelo 149 and by when?
Should I use the Foreign Earned Income Exclusion or the Foreign Tax Credit?
What do I owe in my US state, and do I need to change my state residency?
Which foreign account and asset reports apply to me in each country?

Planning your visa file first? Start with our document checklist and income requirement guide.

We prepare your visa documents, and we will point you to a licensed cross-border tax adviser for the tax side. Book a free 15-minute call to see which questions to settle first.

This article is general information, not tax or legal advice. Tax rules, rates and deadlines change and depend on your facts, so confirm your situation with a licensed cross-border tax adviser. Segundo Hogar provides administrative document preparation support, not legal or tax advice.