Beckham Law remote work without a digital nomad visa

Beckham Law remote work rules may allow an employee to use the special tax regime without a digital nomad visa. This can matter for Spanish nationals returning from abroad and people with dual nationality. You still need to meet the tax conditions, prove the employment arrangement and apply on time.

Ruling V2460-25, dated 11 December 2025, examined a Spanish and US national employed by an American company. He planned to work remotely from Spain. His Spanish nationality prevented him from obtaining the international teleworking visa, but that did not by itself rule out the tax regime.

Our Beckham Law service in Spain covers eligibility, Form 149 and annual tax compliance. We review your move and employment evidence before preparing an application.

Beckham Law remote work: the answer in brief

A digital nomad visa is not the only way to establish the employment condition in Article 93. The law also covers certain remote employment arrangements where the employer has not ordered the move. In that case, the work must take place exclusively through computer, telematic and telecommunications systems.

You must become tax resident in Spain as a result of the move and meet the other requirements. A foreign salary, a laptop or a right to live in Spain does not establish eligibility on its own.

• Check the five tax periods before the move.
• Confirm the reason for moving and the employment relationship.
• Document the remote work arrangement and its start date.
• Review social security cover and the filing deadline.
• Assess any business activity or permanent establishment issue.

What ruling V2460-25 says about remote work

The person in the ruling lived in the United States. He was Spanish and had also held US nationality since 2011. His US employer agreed that he would work from Spain as an employee from August 2025.

As a Spanish national, he could not obtain the international teleworking visa. He therefore asked whether he could still choose the special tax regime.

The DGT accepted that the employment condition could be met without that visa in the circumstances described. However, the move still had to lead to Spanish tax residence. The other conditions, including the prior residence test and restrictions on permanent establishment income, also had to be met.

This is a conditional conclusion. It does not grant the regime to every person who works from home for an overseas business.

A visa and a tax election do different jobs

The international teleworking visa concerns permission to live and work in Spain. The Ministry’s international teleworking guidance explains the immigration route for third-country nationals.

By contrast, the Beckham Law determines how a qualifying person pays Spanish personal income tax after moving. A Spanish citizen does not need a visa to return home. An EU citizen has a different residence framework. Neither fact removes the need to check the tax rules.

For a third-country national, the appropriate immigration permission must still be in place. Tax eligibility is not permission to reside or work.

Beckham Law remote work requirements to review

Tax residence before and after the move

You must not have been Spanish tax resident during the five tax periods before the year of the move. Living abroad is not always enough to settle that question. Days in Spain, economic interests and family circumstances may also matter.

Gather foreign tax returns and residence certificates. Review any Spanish filings, time spent here and homes available to you. Then establish the first tax year in which the move makes you resident in Spain.

A genuine employment relationship

The ruling concerns an employee of a foreign company. A freelancer who invoices overseas clients is in a different position. Their work may need analysis under another route and the rules on business income.

See our guide to self-employment and permanent establishment risks. Do not assume that a commercial services contract is equivalent to employment.

Evidence of remote work from Spain

The contract, employer letter and remote work agreement should tell a consistent story. They should explain the job, how it is carried out from Spain and the expected duration. The start date must also match the supporting social security records.

Where the move was not ordered by the employer, Article 93 requires exclusive use of the relevant remote systems. A general statement that the job is flexible may not prove the facts needed for this route.

Business activity and employer risks

Review any work you carry on in your own name as well as your employment. Article 93 restricts income obtained through a Spanish permanent establishment, with exceptions for specific qualifying routes.

The foreign employer may have separate Spanish tax or payroll risks. For example, signing contracts or managing business operations from Spain can require a company-level review. Keep that question separate from your personal eligibility test.

Form 149 for Beckham Law remote work cases

You elect into the regime through Form 149. For the main taxpayer, the general deadline is six months from the relevant start of activity. The date must follow the Spanish social security registration or the document allowing home-country cover to continue, as applicable.

Do not calculate this deadline only from the date of a visa, a flight or a tax residence certificate. Read the rules against the documents for your case. Special circumstances can require further analysis.

The AEAT requires supporting documents through its designated submission procedure. The resulting registration reference is then included in Form 149. Keep proof of both steps.

Documents for a remote work application

• Employment contract with the overseas company.
• Employer letter recognising the employment relationship.
• Relevant start date and expected period working in Spain.
• Remote work agreement and description of the role.
• Spanish social security registration or valid evidence of continuing foreign cover.
• Prior tax residence records and details of the move.
• Identity documents and any required residence permission.

Article 119 of the Income Tax Regulations describes the employer evidence for this type of remote employment. Additional documents may be needed to support your particular facts.

Social security and teleworking

Permission from the employer to work abroad does not settle social security cover. Check whether Spanish registration is required or whether a valid arrangement allows continued cover elsewhere. The answer depends on the applicable rules and the facts.

Coordinate this before the move where possible. It affects the employment file and may determine the date used for the tax election deadline.

Returning Spanish citizens, EU citizens and freelancers

A returning Spanish employee may be eligible without a digital nomad visa. The absence of a visa is understandable, but the five-period test and the employment evidence still need careful review.

For an EU employee of a foreign company, the residence route differs from that of a third-country national. The tax conditions remain a separate question.

A self-employed consultant with foreign clients cannot simply rely on this employee ruling. Qualifying professional or entrepreneurial routes have their own conditions. Assess those before presenting an application based on the wrong category.

Family members and later tax returns

A partner or child does not join the regime automatically. Each qualifying family member needs a separate review of the relevant requirements, timing and election. Our guide to family members and Form 151 explains why a filing duty can arise even without income.

Once the election is valid, review annual returns, pay, foreign bonuses and any change of role. If you already filed the ordinary return, read our guide to a Form 100 error instead of Form 151.

Common mistakes in remote work applications

• Assuming that no visa means no access to the tax regime.
• Treating every remote job as automatically eligible.
• Ignoring Spanish tax residence in earlier years.
• Using inconsistent employment and social security dates.
• Missing the election deadline while waiting for other paperwork.
• Confusing employee work with a freelance business.

A well-prepared file addresses these points together. It explains why the move qualifies and supports the dates with evidence.

Beckham Law remote work: questions clients ask

Can Spanish nationals apply?

Spanish nationality is not itself a bar. The person must meet the statutory tax requirements, including the prior residence test. V2460-25 illustrates this in a remote employment case.

Is a digital nomad visa always required?

No. The law includes remote employment cases without that visa. However, anyone who needs immigration permission must still comply with the applicable residence and work rules.

Does the employer have to order the move?

Not in every case. Article 93 includes a route where the employer has not ordered the move and the work takes place through the specified remote systems.

Can I apply after arriving in Spain?

The election follows the relevant start of activity and has a strict deadline. Preparing the file before arrival helps identify problems early. If you have already moved, check the dates without delay.

Request advice before moving to Spain

Pérez Parras Economists and Lawyers reviews eligibility, employment evidence, Form 149 and ongoing tax obligations. We advise from Málaga and Nerja and work with clients moving to Spain from abroad.

Request advice on your Beckham Law remote work case. We will assess the facts and provide a proposal for the work required.

References: DGT ruling V2460-25 of 11 December 2025; Article 93 LIRPF; RIRPF Articles 113–120; Order HFP/1338/2023. Eligibility depends on the facts and supporting evidence.