Spain 2026: Tax Advantages and Disadvantages in Spain

Spain 2026: Why the Country Remains Attractive for Remote Workers

In recent years, Spain has established itself as one of Europe’s top destinations for remote workers, freelancers, and expatriate professionals. The Mediterranean climate, balanced cost of living, and tax incentives have created a favorable environment both for living and for developing remote professional activities.

Since 2023, the country has implemented measures to attract international talent, including the creation of the digital nomad visa and the update of the Startups Law, which modernized the special regime for displaced workers — popularly known as the Beckham Law.

1. Spanish Tax System (IRPF)

Personal income tax in Spain is called Impuesto sobre la Renta de las Personas Físicas (IRPF), which follows a progressive structure.

According to the 2026 General State Budget, the tax brackets were updated as follows:

Annual Income (€) — Average National Rate

• Up to €12,450 — 19%

• €12,451 to €20,200 — 24%

• €20,201 to €35,200 — 30%

• €35,201 to €60,000 — 37%

• €60,001 to €300,000 — 45%

• Above €300,000 — 47%

Note: Depending on the Autonomous Community, rates may vary by a few percentage points because part of the IRPF is regional.

Anyone who stays in Spanish territory for more than 183 days within the calendar year is considered a tax resident and must therefore declare worldwide income.

Self-employed workers and freelancers

Self-employed professionals (autónomos) must not only file the annual IRPF return but also make quarterly payments to the Tax Agency. For 2026, the fixed 20% withholding on quarterly declared income was maintained.

2. Special Regime of the Beckham Law

The Special Regime for Workers Displaced to Spain — popularly known as the Ley Beckham — was created by Royal Decree 687/2005 and later updated by the 2023 Startups Law (Law 28/2022), expanding access to independent professionals and international remote workers.

Main advantages in 2026:

• 24% flat rate on employment income earned in Spain up to €600,000 per year;

• 47% on income exceeding that amount;

• Exemption from taxation on income obtained outside Spain (the principle of worldwide taxation does not apply);

• Benefit valid for up to 6 years (arrival year + 5 additional years, per Decree 100/2024).

Who can benefit:

• Employees moving to Spain to work for a Spanish company or a foreign company;

• Independent professionals and startup founders, provided the innovative activity is certified by ENISA (Empresa Nacional de Innovación S.A.);

• Executives and administrators of newly established companies in Spanish territory.

3. Digital Nomad Visa and Remote Workers

Since 2023, Spain has maintained a digital nomad visa under Law 14/2013, aimed at professionals who provide services to foreign companies remotely.

To obtain it, applicants must prove:

• Minimum income of €2,500 per month, and

• A stable professional relationship, either through a remote employment contract or autonomous service provision.

Although the visa and the Beckham Law regime are not automatically linked, a digital nomad visa holder may apply for the special tax regime, provided the displacement requirements are met and the individual has not lived in Spain during the previous five years.

4. Tax Planning and Dual Residency

One of the main challenges faced by remote workers and expatriates is dual tax residency — when two countries simultaneously consider the same taxpayer as a resident.

Spain is a signatory to more than 90 Double Taxation Agreements (DTAs), including the Brazil–Spain Agreement (Decree No. 76.975/1976), which allows taxes paid in one country to be credited in the other.

However, lack of proper planning can still result in partial double taxation or penalties for omission.

Automatic exchange of information between Spain and other countries became more rigorous in 2025. This means bank balances, income, and investments are automatically reported to foreign tax authorities, increasing the risk of assessments for omitted income.

5. Final Considerations

In 2026, Spain reaffirms its commitment to attracting international talent by offering a combination of competitive tax regimes and legal stability.

The reformed Beckham Law regime, combined with the digital nomad visa, makes the country an excellent option for remote workers and professionals in technology, science, and innovation. Even so, each case requires individualized analysis.

If you are interested in hiring professional legal services related to tax consulting for Spain, contact us by e-mail: contato@trpuppioadvocacia.com.br