After one and a half years of discussions and public hearings, the Spanish Parliament has finally passed the Startup Law (Ley de Startups), which has seen over 80 amendments in this period. A key feature of this law is the introduction of a visa for "digital nomads" - remote workers from non-EU countries.

Digital Nomad Visa Requirements

Starting January 2023, remote workers from non-EU states will be eligible to apply for the digital nomad visa (visado de teletrabajo). Applicants must meet the following criteria:

Education and Health Insurance

The exact educational qualifications required for applicants are still unclear, but it is assumed they should hold at least a bachelor's degree, preferably from prestigious universities or business schools.

The specifics regarding health insurance are also yet to be clarified. If "digital nomads" contribute to the social security fund (Seguridad social), they will be entitled to free services in public clinics. Otherwise, they must pay for private health insurance, similar to non-working residents.

Tax Incentives for Digital Nomads

Digital nomads will benefit from tax incentives if they haven't been residents of Spain in the five years prior. Specifically, for the first four years of their stay, they will pay a non-resident income tax (IRNR) at a reduced rate of 15% instead of the standard 25%.

The initial digital nomad visa will be valid for one year and can be extended twice, each time for two years, totaling a five-year residence period in Spain. Along with the main applicant, their legal spouse and dependent children can also move to Spain.

Details regarding the application process for Spain's digital nomad visa are still pending, as is the exact date for the commencement of applications. However, given the traditional slow pace of the Spanish bureaucratic system, a quick and straightforward resolution to these matters should not be expected immediately after the law's final adoption.