What changed in Spain

The Canary Islands' 4 percent corporate rate is real, but the entry price is 5 jobs, not a solo setup

Moving your company

The Dutch exit tax on your BV shares does not expire, and it is collected the moment you take a dividend

Leaving home: exit tax and ties

Running your Dutch BV's real decisions from Spain can make the company itself Spanish tax resident

Moving your company

The Beckham election deadline is six months from your Social Security start date, and it cannot be extended

Personal income tax

Beckham can cost you money below roughly EUR 55,000 to 60,000, and it never helps your own company's dividends

Personal income tax

Electing Beckham forecloses a Spanish treaty-residence certificate, so Dutch workdays can be taxed twice

Personal income tax

Ordinary freelance income blocks Beckham outright, only two certified routes let you combine them

Personal income tax

The 25 percent shareholding cap on a Beckham administrator only bites if the company itself is patrimonial

Personal income tax

As an EU national you can qualify for Beckham through pure remote work, no Digital Nomad Visa needed

Personal income tax

A replacement NL-Spain treaty is moving through both parliaments, and pensions are the headline change

Personal income tax

Spanish employment protections can attach to your Dutch contract even while Dutch law still governs it

Employment law

Do not cancel your Dutch health insurance until your Spanish enrolment is actually confirmed

Healthcare coverage

If Spanish social security applies, your employer registers you as an employee, not as an autonomo, and 2026 contributions run about 31 to 32 percent on top of salary

Social security

Any side activity, third-country work, self-employment or second employer takes you outside the Framework Agreement entirely

Social security

Under half your time in Spain, you or your employer can request an A1 to keep you on Dutch social security

Social security

No Spanish withholding does not mean no Spanish tax, it means the whole bill lands at once

Employer payroll obligations

Short trips out of Spain still count as Spanish presence unless you hold a foreign residence certificate

Tax residency

As an EU or EEA tax resident your non-resident rate is 19 percent, not the 24 percent headline figure

Personal income tax

Running your salary through Spanish local payroll breaks the treaty shelter on day one

Personal income tax

Your 183-day treaty count resets every January 1, it does not roll like a modern treaty

Personal income tax

Beckham electees pay 24 percent flat and keep most foreign income out of Spain entirely

Personal income tax

Crypto counts toward your wealth tax, and your platform needs MiCA authorisation somewhere in the EU

Crypto tax and legal status

Crypto held abroad above EUR 50,000 must be declared, and AEAT now gets your data automatically too

Crypto tax and legal status

Mining is a business activity, staking is savings income, and there is no formal trader status either way

Crypto tax and legal status

Crypto disposals are taxed as savings income at 19 to 30 percent, and swaps count too

Crypto tax and legal status

Foreign companies you control can have their income attributed straight to you, if two gateways are met

Moving your company

The SL is the standard vehicle, and your corporate tax rate depends on size and age

Moving your company

Ordinary residence brings a wealth tax and, above EUR 3,000,000, a solidarity tax on top

Leaving home: exit tax and ties

Foreign accounts, securities and property over EUR 50,000 must be declared on Modelo 720

Leaving home: exit tax and ties

Ten years of Spanish residence starts an exit tax clock on company shares

Leaving home: exit tax and ties

Naturalising in Spain usually means formally renouncing your old nationality

Permanent residency and citizenship

Spanish citizenship needs 10 years, or as little as 1, depending on your background

Permanent residency and citizenship

The golden visa is gone, capital alone no longer buys residence

Residency routes

The Digital Nomad Visa is now the main non-EU relocation route for remote workers

Residency routes

The non-lucrative visa demands EUR 2,400 a month and bans all work

Residency routes

EU, EEA and Swiss nationals relocate to Spain on the registration certificate, no income test

Residency routes

Your Spanish employer needs the right certificate, or they risk a foreign tax and social security bill

Employer compliance

Spanish employment law keeps governing a temporary posting abroad

Employment law

Leaving Spain does not automatically end your Spanish tax residency or its exit tax

Tax residency

Permanent disability cover keeps accruing only while you stay Spanish-insured

Disability and accident coverage

Sick pay keeps running only while you stay in the Spanish system

Sick leave

Unemployment cover only travels with you inside the EU, and only briefly

Unemployment rights

Spanish pension rights only build while you stay covered

Pension

Public healthcare access is residence-based and does not travel well outside the EU

Healthcare coverage

Whether Spanish autónomo cover protects you in a no-agreement country is genuinely unclear

Social security

A bilateral agreement can keep a posting on Spanish social security, but check what it actually covers

Social security

No agreement with your destination means Spain and the host country can both bill you

Social security

EU and EEA postings keep you in the Spanish social security system, if you get the A1

Social security

Longer stays bring NIE and registration duties that unlock daily life

Local registrations

Working with company data from inside the EU keeps data flows simple

Data protection

A long enough stay can pull Spanish mandatory employment law into your contract

Employment law

Public healthcare access in Spain depends entirely on your status

Healthcare coverage

A bilateral agreement can keep you on your home social security instead of Spain's

Social security

No agreement with your home country means double contributions are a real risk

Social security

EU and EEA coordination keeps your home social security coverage running

Social security

No Spanish entity, no automatic withholding, but you may need to self-assess

Employer payroll obligations

Signing contracts or managing from Spain creates real permanent establishment risk

Permanent establishment risk

Permanent establishment risk looks low for an ordinary remote employee

Permanent establishment risk

The Beckham regime can flatten your tax rate once you become a Spanish resident

Personal income tax

A tax treaty usually shields a short stay from Spanish tax

Personal income tax

Physically working from Spain can create Spanish-source income, even as a non-resident

Personal income tax

Local ties can make you tax resident regardless of your day count

Tax residency

Past 183 days in the calendar year, you become a Spanish tax resident

Tax residency

Unlikely to become a Spanish tax resident on this stay

Tax residency

Taking up Spanish employment or serving Spanish clients without authorisation is clearly prohibited

Right to work

Remote work for a foreign employer on a short stay sits in an official grey zone

Right to work

Past 90 days, the Digital Nomad Visa is the compliant route for non-EU remote workers

Immigration and visa

Past 90 days on a short-stay status, you are overstaying

Immigration and visa

Your nationality needs a Schengen visa arranged before travel

Immigration and visa

Visa-free Schengen entry covers stays up to 90 days

Immigration and visa

EU, EEA and Swiss citizens have free movement into Spain

Immigration and visa