Applying for the Digital Nomad Visa in Spain for Polish New-Build Buyers

For Polish citizens dreaming of a life under the Spanish sun, combining remote work with the acquisition of a new-build property on the Costa del Sol, the path to residency and property ownership is straightforward thanks to Poland’s membership in the European Union.

It is important to clarify from the outset that the Spanish Digital Nomad Visa (DNV) is specifically designed for non-EU/EEA/Swiss citizens seeking to reside and work remotely in Spain. As a Polish national, you benefit from the principle of free movement within the European Union, which means you do not need to apply for a Digital Nomad Visa to live and work remotely in Spain. You are free to move to Spain, establish residency, and engage in remote work for your employer or clients, whether they are based in Poland, another EU country, or elsewhere in the world.

While the Digital Nomad Visa is not applicable to you, this guide will provide a comprehensive overview of the essential steps for Polish remote workers to legally reside in Spain, purchase a new-build property, and understand the relevant tax obligations, ensuring a smooth transition to your new life on the Costa del Sol. For context, we will also briefly outline the DNV for those non-EU citizens for whom it is intended.

Residency for Polish Remote Workers in Spain

As an EU citizen, your right to reside and work in Spain is guaranteed. However, if you plan to stay for more than three months, you will need to register your presence with the Spanish authorities.

• NIE (Número de Identificación de Extranjero): This is your Foreigner Identification Number, essential for almost all financial and legal activities in Spain, including buying property, opening a bank account, and paying taxes. You can apply for an NIE at a Spanish police station (Oficina de Extranjería) in Spain, a Spanish consulate in Poland, or through a legal representative. Required documents typically include a completed EX-15 form, your valid passport, and proof of the reason for your application, along with payment of the associated fee (Modelo 790 – código 012). While the NIE number itself is permanent, the certificate typically has a validity of 3 months.
• Certificado de Registro de Ciudadano de la Unión: If you intend to stay in Spain for longer than three months, you must register as an EU citizen. This process involves applying for a Green Card/Certificate, which confirms your legal residency in Spain. You will typically need to demonstrate sufficient financial means and health insurance.

The Digital Nomad Visa: For Non-EU Citizens (Context)

For those who are not EU/EEA/Swiss citizens, the Spanish Digital Nomad Visa (DNV), established by the Startup Law (Ley 28/2022), allows foreign nationals to reside and work remotely from Spain for companies located outside Spanish territory.

Key Requirements for Non-EU DNV Applicants:

• Non-EU/EEA Nationality: As mentioned, it is exclusively for non-EU citizens.
• Remote Work: Proof of employment or professional activity for a company or clients predominantly outside Spain. For self-employed individuals, a maximum of 20% of your income can be sourced from Spanish companies.
• Income Threshold: Applicants must demonstrate sufficient financial means, currently set at 200% of Spain’s minimum interprofessional wage (SMI), which translates to approximately €2,849 per month for the main applicant in 2026. This amount increases if family members are included in the application.
• Qualifications/Experience: A university degree or postgraduate qualification, or at least three years of professional experience in your field.
• Criminal Record: A clean criminal record from your country of origin and any other countries of residence for the past two years.
• Health Insurance: Private health insurance valid in Spain.

The DNV initially grants a visa for one year, followed by the possibility of applying for a three-year residence permit, renewable for two-year periods thereafter.

The New-Build Property Purchase Process on the Costa del Sol

Purchasing a new-build (obra nueva) property in Andalusia, especially on the beautiful Costa del Sol, involves several key stages. The developments we recommend offer modern amenities and a desirable lifestyle for remote workers.

1. Obtain your NIE: As noted above, this is the first and most critical step for any significant transaction in Spain.
2. Open a Spanish Bank Account: Essential for all property-related payments, including taxes, utility bills, and mortgage repayments.
3. Reservation Contract (Contrato de Reserva): Secure your chosen property with a small deposit, typically reserving it for a short period while due diligence is conducted.
4. Private Purchase Contract (Contrato de Compraventa): This legally binding agreement outlines the terms of the sale, payment schedule, and completion date. You will typically pay a percentage of the purchase price at this stage.
5. Public Deed of Sale (Escritura de Compraventa): The final step involves signing the public deed before a Notary Public, at which point full payment is made, and ownership is transferred. The deed is then registered in the Land Registry.

Taxes and Costs for New-Build Property Buyers

When purchasing a new-build property in Spain, specific taxes and associated costs apply.

Purchase Taxes:

• IVA (Impuesto sobre el Valor Añadido – VAT): For new-build properties, the standard IVA rate in Spain is 10% of the purchase price. This rate also applies to up to two garage spaces and storage rooms sold with the property. For properties designated as VPO (Vivienda de Protección Oficial), a reduced IVA rate of 4% may apply.
• AJD (Impuesto sobre Actos Jurídicos Documentados – Stamp Duty): This tax applies to public deeds and is levied by the autonomous communities. In Andalusia, the general AJD rate is 1.2% of the property’s declared value.

Other Purchase Costs:

• Notary Fees: Legally regulated, these fees vary based on the property’s price and the complexity of the deed, typically ranging from €600 to €1,000.
• Property Registry Fees: Also legally regulated, these fees are for registering your ownership in the Land Registry and typically range from €300 to €600.
• Legal Fees: It is highly recommended to engage independent legal counsel to represent your interests throughout the purchase process, typically around 1% of the purchase price.

Ongoing Property Taxes

As a property owner in Spain, you will be subject to annual taxes, regardless of your tax residency status.

• IBI (Impuesto sobre Bienes Inmuebles – Council Tax): An annual local property tax paid to the town hall where the property is located. The amount is based on the cadastral value of the property.
• IRNR (Impuesto sobre la Renta de No Residentes – Non-Resident Income Tax): If you are not considered a tax resident in Spain (i.e., you spend fewer than 183 days in the country in a calendar year, or your main economic interests are not in Spain), you will need to pay IRNR. This applies even if you do not rent out your property, based on an imputed income from its ownership. The tax rate for EU/EEA citizens on this imputed income or rental income is 19%. Declarations are typically filed annually (Modelo 210) for the previous year.

Tax Residency in Spain

It is crucial to understand the distinction between administrative residency (your right to live in Spain) and tax residency. You will be considered a tax resident in Spain if you spend more than 183 days in the country during a calendar year, or if your main centre of economic interests is located in Spain. If you become a tax resident, your worldwide income will be subject to Spanish income tax. If you remain a non-tax resident, you will only pay tax on your Spanish-sourced income and property.

Spain offers a special tax regime for impatriates (often referred to as the ‘Beckham Law’), which can be beneficial for those relocating to Spain for work. This regime allows qualifying individuals to be taxed as non-residents for their first six years, subject to a flat tax rate on Spanish-sourced income, though specific conditions apply. It is advisable to seek specialist tax advice to determine if this regime is suitable for your individual circumstances.

Financing Your New-Build: Mortgages for Non-Residents

Many Polish buyers opt for a Spanish mortgage to finance their new-build property. Spanish banks typically offer mortgages to non-residents, though the terms may differ from those for residents.

• Loan-to-Value (LTV): Non-residents can typically obtain a mortgage for up to 60% to 70% of the property’s purchase price or valuation, whichever is lower.
• Affordability: Banks will assess your financial stability, considering factors like your debt-to-income ratio, which usually should not exceed 30-35% of your net monthly income.
• Documentation: You will need to provide extensive financial documentation, including proof of income, bank statements, and credit reports from your home country.

Relocating to the Costa del Sol

The Costa del Sol offers an attractive lifestyle for remote workers, boasting excellent infrastructure, a pleasant climate, and a vibrant expatriate community. When relocating, consider practical aspects such as healthcare (both public and private options are available), schooling for children, and familiarising yourself with local customs and services. Integrating into the local community can be greatly enhanced by learning Spanish and engaging with local cultural events.

Life in Costa is dedicated to helping you find the perfect new-build home in the developments we recommend, ensuring a seamless experience as you embark on your Spanish adventure.