Spain’s Digital Nomad Visa for Property Buyers

What Spain’s Digital Nomad Visa means for property buyers

Spain’s Digital Nomad Visa (officially the authorisation for international teleworkers) was created by Ley 28/2022, the Startups Law, and is built on the framework of Ley 14/2013.¹² For US citizens, it is now the most practical way to move to the Costa del Sol long term, especially since the property-based Golden Visa was abolished on 3 April 2025.³ The visa lets you live in Spain while working remotely for employers or clients based outside the country, and it can turn a holiday-home purchase into a full relocation. This guide explains the visa rules and, just as importantly for buyers, how residency changes the tax you pay on a Spanish home.

Who qualifies for the Digital Nomad Visa

The visa is aimed at non-EU nationals, so US passport holders qualify. You must work remotely using online means for a company or clients located outside Spain. If you are employed, the employer relationship should predate your application (typically by at least three months) and the company should have been trading for at least a year. If you are a freelancer, you may work with Spanish clients provided they account for no more than 20% of your total income.¹

Income requirement

You must show sufficient income, set at 200% of the Spanish minimum wage (SMI).¹ Using the 2025 SMI of 1,184 euros a month across 14 payments (16,576 euros a year), 200% works out at roughly 2,762 euros per month, about 33,150 euros a year. Because the SMI is revised annually, always confirm the current figure before applying. You must add income for family members who join you: an extra 75% of the SMI for the first family member (around 1,036 euros a month) and 25% for each additional person (around 345 euros a month).

Qualifications and other conditions

• A degree from a recognised university or higher institution, or at least three years of professional experience in your field.
• Private health insurance with full coverage in Spain, unless you contribute to Spanish social security.
• A clean criminal record certificate covering the last five years.
• Proof of the remote working relationship and that the work can be done from Spain.

Visa versus residence permit, and how long it lasts

There are two routes. You can apply for a visa at a Spanish consulate in the US, which is valid for up to one year, or apply for a residence authorisation from inside Spain through the Unidad de Grandes Empresas y Colectivos Estratégicos (UGE), which can be granted for up to three years and renewed in two-year blocks as long as you still meet the conditions.¹² After five years of legal residence you may apply for long-term (permanent) residence. Time on this visa also counts towards eventual citizenship, though the US does not generally permit dual nationality with Spain, so weigh that carefully.

The tax side: why the visa matters when you buy

Once you spend more than 183 days in a calendar year in Spain, you become a Spanish tax resident and are taxed on worldwide income. That is a major shift for an American, because the US taxes citizens on worldwide income regardless of where they live. The US-Spain double taxation treaty (in force since 1990, updated by a protocol effective 27 November 2019) prevents the same income being taxed twice, mainly through foreign tax credits.⁴ You should model your position with a cross-border adviser before moving.

The Beckham special regime

The Digital Nomad Visa can unlock the special regime for workers posted to Spanish territory (commonly called the Beckham Law), under Article 93 of Ley 35/2006 as amended by Ley 28/2022.⁵¹ Qualifying applicants are taxed as non-residents on a flat 24% rate on employment income up to 600,000 euros, and 47% on the excess, rather than on the progressive resident scale that reaches around 47% to 50% much sooner. The regime applies for the year you acquire residence plus the following five tax years (six years in total). Crucially, it generally taxes only Spanish-source income (with worldwide employment income the main exception), so most foreign investment income sits outside Spanish tax during the regime. To qualify you must not have been Spanish tax resident in the previous five years, a threshold Ley 28/2022 reduced from ten years.¹⁵

Taxes when you buy a home on the Costa del Sol

The whole Costa del Sol sits in Andalusia, so regional purchase-tax rates apply. What you pay depends on whether the property is a new build or a resale.

For a new-build apartment, expect roughly 11.2% in taxes on top of the price. For a resale, the ITP is a flat 7% in Andalusia. On top of either, budget around 1% to 2% for notary, Land Registry and legal fees. Your solicitor will also arrange your NIE (foreigner identification number), which you need to buy and to pay tax. See our related guides on buying new-build property and on getting a NIE and opening a Spanish bank account.

Ongoing property taxes and the non-resident rules

How you are taxed on the property depends on your residency status in each year.

While you are still a non-resident

Before your visa makes you resident, you pay tax under the IRNR (non-resident income tax) via Modelo 210.⁷ For US residents (outside the EU/EEA), the general IRNR rate is 24%. If the home is for your own use, you declare an imputed income each year (an annual Modelo 210 filing): 1.1% of the cadastral value if that value has been revised in the last ten years, or 2% otherwise, taxed at the 24% non-resident rate. If you let the property, non-EU residents are taxed at 24% on gross rent with no expense deductions (the ability to deduct expenses is reserved for EU/EEA residents). Our guide on non-resident taxes and Modelo 210 covers this in detail.

Annual IBI and selling

Every owner pays IBI, the municipal property tax, based on the cadastral value. Rates are set by each town hall and typically fall in a broad range of about 0.4% to 1.1% of cadastral value, so it varies between Marbella, Estepona, Fuengirola and the smaller municipalities. When a non-resident sells, the buyer must withhold 3% of the price and pay it to the tax authority (Modelo 211) as an advance against the seller’s capital gains tax; the seller then files Modelo 210 to settle or reclaim.⁷ Capital gains for non-residents are taxed at 19%. The seller also pays plusvalia municipal (IIVTNU) on the increase in land value.

Wealth tax

Andalusia applies a 100% rebate on wealth tax, so in practice residents here pay no regional wealth tax. However, the state Impuesto Temporal de Solidaridad de las Grandes Fortunas can apply to net wealth above 3 million euros, which affects only high-value buyers.

Mortgages for non-residents

US buyers who need finance should expect Spanish banks to lend a lower loan-to-value than they offer residents. Non-residents are typically capped around 60% to 70% of the purchase price or valuation, versus up to around 80% for residents, so plan for a larger deposit. Once the Digital Nomad Visa makes you a Spanish resident, you may over time access more favourable resident mortgage terms. See our guide on mortgages for non-residents.

Practical points for families

Family members (spouse or unmarried partner, and dependent children) can be included on the visa, subject to the extra income requirements above. The Costa del Sol has a well-established network of international schools following British and American curricula, concentrated around Marbella, Sotogrande and Benalmadena, which is a common reason US families choose the area. On healthcare, your visa requires either private cover or Spanish public coverage; if you contribute to social security you and your family can use the public system.

Getting the order right

The efficient sequence is usually: confirm you meet the income and remote-work tests, obtain your NIE, take tax advice on the Beckham regime and the US treaty, then decide whether to buy before or after you land. Buying does not grant residency, and the visa does not require you to buy, but combining them, with the Beckham regime in place, is what makes the Costa del Sol attractive for American remote workers. Because rates and the SMI change annually, verify every figure with the Agencia Tributaria, the Junta de Andalucia and the immigration authorities, or your Spanish lawyer, before you commit.