Taxation of digital nomads in Spain: IRPF, Beckham, Russia

The taxes of the digital nomad in Spain depend on what

Three questions determine whether you are resident under Article 9 LIRPF, who you work for (employee or self-employed) and where you get your income. The answer to the first question is the other one.

Which line is yours, depends on the days in the country, the family, the place of main interests and the source of income.

Tax residence and DNV: two different status

The DNV (Ley 14/2013, articles 74 bis - 74 quinquies) permit the residence and employment of companies outside Spain. [2]The tax status under article 9 of LIRPF is determined separately by two separate characteristics: the stay in Spain for more than 183 days per calendar year or the main business or economic interest base in Spain; the presumption is added: if a legally divorced spouse and dependent minor children usually live in Spain, the person is also considered to be resident. [1].

AEAT recalls that a person remains resident or non-resident throughout the calendar year, and that the change in residence does not interrupt the tax period [10]For those who arrived in mid-year, this means that if you are a resident at the end of the year, the tax is counted as income from the whole year, not from the after-the-came income. Tax residence in Spain: 183 days and centre of interest and Do you have to live in Spain for 183 days with DNV?.

If both Spain and another country consider you to be resident, article 4 of the Spanish treaty with Russia of 16 December 1998 has consistently looked at permanent housing, centre of life interests, habitual residence and citizenship [8]The Spanish foreign residence can be confirmed by AEAT, which is issued if your residence is based on the data of the Tax Service. [11].

If you're a resident: IRPF and modelo 100

IRPF article 2 LIRPF is the whole stock of income, increase and loss of property wherever it arises and from whatever country the payer pays [1]The duty to keep tax on IRPF is imposed by law on organizations and entrepreneurs that pay income and on non-residents with permanent representation (art. 99) [1]If there is no deduction, the tax is paid through the declaration.

The tax is counted on two scales: state and autonomous; for the general base, the State scale ranges from 9.5% to 24.5%; and for the year 2025, the national scale ranges from 9.5% to 25.5%. [1][12]After both scales have been set without deductions, we get 19% for Catalonia in the first step and 50% for the upper level. IRPF: rates, deductions and filing time.

Practical points for a nomad:

• The revenues in rubles, dollars and other currencies are converted to euros at the ECB's official rate: so AEAT writes for labour income [13].
• Tax paid abroad is less than 80 LIRPF: less than two, actually paid foreign tax or average effective rate multiplied by part of the base that was charged abroad [1][14].
• Those who have the right to this deduction are required to make the declaration regardless of the amount of income [1][4].
• The DNV income threshold, 34,188 I per year, is above the 22,000-year annual working income limit, which is not required to apply for. [4].

The 2026 declaration was filed from 8 April to 30 June 2026, and the bank domicile was accepted until 25 June. [3]The first declaration deals with a separate article: how to prepare a modulo 100.

If you are not resident: IRNR and modulo 210

Non-residents are only subject to the income that the law considers to be earned in Spain, including remuneration for work arising from personal activities performed in Spain and income derived from economic activities carried out in Spain (art. 13 TRLIRNR) [5]For a nomad, this means that work from Barcelona physically gives Spanish income, even if paid by a foreign company; tax is considered to be on the sum of income without deduction of costs; rate 24%; and for residents of another EU or EEA State with whom tax information is exchanged 19% (arts. 24 and 25) [5]B. The payment of a modulo 210 is necessary if the tax has not been withheld (art. 28) [5][6]B. Form breakdown: what is a modelo 210 and a lease of real estate: a non-resident rental tax.

It's hard to stay non-resident when you live in Spain on a DNV: centre of interest, family and number of days work together, we don't define the status of a particular person.

Beckham mode: Who fits and what changes

The LIRPF regime allows a person who has been resident due to a move to pay IRN tax, remaining IRPF contributor, in the year of the change of residence and five years. [1]For hired tele-babajo visa employees, the law calls remote work directly. A self-employed freelancer is only available as an entrepreneur with ENISA report or as a highly qualified start-up specialist or R&D [1]Conditions, documents, six months on modulo 149 and errors dealt with in article Beckham Law for a Digital Nomad.

The regime pays only from the income received in Spain, provides a modelo 151 instead of a modelo 100 and explains to AEAT not to pay a modelo 720 [7][15]III. The regime does not apply to those who were resident in Spain in the five previous tax periods [1].

Freelancer and autónomo: which is added

Freelancer on DNV, UGE rules, stands on an alla in RETA, self-employed social insurance: more specifically in the article DNV or autónomo for freelancerFor taxes, it gives us three consequences.

• IRPF declaration must be applied at any income if you've been in RETA for one day of a year (article 96 LIRPF, AEAT) [1][4].
• IRPF provides for self-employed persons to receive advance payment of the tax account during the year (pagos fraccionados, art. 99) [1].
• IVA obligations appear. Which and as the IVA states are taken down in the material. IVA and modulo 303 for freelancer.

Beckham's regime for ordinary freelancers, as we explained above, is not provided for in the text of the law.

Russia and CIS countries: double taxation

The Spanish resident pays a tax on all income in Spain, including Russians; Russia, by law, imposes a tax on its residents; the criterion in the Russian Federation Tax Code is different (at least 183 days in 12 consecutive months, article 207, paragraph 2) so that in certain periods a person may be a resident of both countries; the source of this criterion and the reservation is found in the article on tax residence in Spain, and the source of the criterion and the reservation is the same as the one in Spain. Total tax differences in material Resident and non-resident taxes.

Spain and Russia Double Taxation Convention signed at Madrid on 16 December 1998 [8]By Decree No. 585 of 8 August 2023, Russia suspended articles 5-22 and 24 of the Convention, as well as paragraphs II-VIII of the Protocol; articles 4 (residentiality) and 23 (duly tax elimination techniques) are not on the list [9]I. AEAT page with list of treaties and AEAT handbook for residents with Russian income describe the Convention without reservation [10][16]As is the practice, we have not found this in official Spanish sources. Double taxation Russia and Spain.

For Belarus, Kazakhstan, Armenia, Georgia, Moldova, Uzbekistan and other countries, AEAT has separate pages of treaties, and we have not read them: the terms of each treaty are read separately. [16].

Modelo 720, property tax and other duties

A resident who has more than 50,000 I in any of the three groups (accounts, securities and insurance, real estate) abroad submits a modelo 720 information declaration from 1 January to 31 March of the following year. [17]The parties to the article 93 regime do not submit an AEAT explanation [15]III. Full review: Modelo 720: declaration of foreign accounts.

The property tax (Patrimonio) in Catalonia is separately divided: the wealth tax in Catalonia; any tax on the Internet can be paid by the AEAT.

First year tax calendar

1. Set the status for the year: days in Spain, centre of interest, family. Start keeping the travel table from day one. [1].
2. If you are hired and consider the regime of article 93, the modulo 149 shall be served within six months of the date of commencement of the activity [7].
3. 1 January to 31 March: modulo 720 if the threshold is met [17].
4. April to June 30: the model 100 last year. Campaign dates are AEAT, for 2026, 8 April to 30 June 2026 [3].
5. Non-resident with unretentionable income from Spain: modulo 210, by type of income [6].

Tax payment: in the year of filing the amount is paid on deposit or on the basis of domicile; the time limit for the retention of documents under the general rule of four years: so much is the right of the tax service to determine debt (article 66 LGT) [18].

Typical errors of digital nomads

• Consider that a visa or TIE decides taxes. [1].
• Consider less than 183 days as a guarantee of non-residentiality: the second topic and the family work separately [1].
• Not to declare Russian wages or income on account abroad because the Spanish tax is not withheld. [1].
• Forget about the modulo 720 with the remaining balance abroad over 50,000 me [17].
• Count on Beckham mode as a freelancer without ENISA, startups and R&D [1][7].
• Skip six months on the model 149 [7].
• To bypass the Russian treaty and the Becham regime: Members are not considered residents for the purposes of treaties [15].
• Not keeping records of days and supporting documents, although you'll have to confirm your status.

What can we help you with?

We don't give you a tax opinion on your case: status and regime is determined by a genor or a tax consultant on documents. NEXO team in Barcelona collects the migration and tax portion of the move together: helps to create a timeline of days and sources of income, a list of documents for a model 149 and questions for a tax consultant. First consultation: 30 minutes free, full consultation: 121 a.m. in 45 minutes. ConsultationIII. Service page: Digital nomad ’s residence permit, step-by-step submission procedure: DNV route sheet.

Frequent issues

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.