Spain Digital Nomad Visa 2026: requirements, the Beckham Law and the fiscal exit for Brazilians

An up-to-date legal and tax guide for remote professionals planning to move to Spain: visa, taxes and compliance in Brazil — without paying more than you owe.

If you work remotely and are thinking about moving to Spain, you need to understand two processes that go hand in hand: the digital nomad visa and tax planning — both in Spain and in Brazil. Neglecting either one can prove costly.

Spain has become one of the most sought-after destinations for Brazilian professionals who work remotely. The combination of a pleasant climate, quality of life, a culture close to Brazil’s and, above all, one of the most attractive tax regimes in Europe makes the country a strategic choice — not merely an emotional one.

But relocating to Spain involves two distinct legal worlds that must be planned together: the immigration process (obtaining the digital nomad visa) and tax planning (compliance in Brazil and the choice of tax regime in Spain). This article addresses both topics in an integrated way, which is exactly how they should be handled in practice.

1. The Digital Nomad Visa in Spain

Created by Law 28/2022 (the so-called Startups Law), the Spanish digital nomad visa took effect in January 2023 and was designed to attract qualified professionals who work remotely for companies or clients outside Spain. In 2024, more than 19,700 authorizations were granted, a 64% increase over the previous year — and the trend is expected to continue into 2026.

1.1 Who can apply?

Brazilians are fully eligible for the digital nomad visa, even without European citizenship. The process can be started from Brazil (through the Spanish Consulate) or already on Spanish soil, if the professional is already in the country as a tourist. In the latter case, there are up to 90 days after arrival to file the application.

1.2 Main requirements

The criteria are objective and involve three dimensions: professional, financial and documentary.

Financial requirement (minimum income)

The minimum income required is calculated based on the Spanish Minimum Interprofessional Wage (SMI), which for 2026 was set at €1,221/month. The requirement is:

•       Main applicant: at least €2,442/month (200% of the SMI)

•       Main applicant + spouse: plus 75% of the SMI per dependent

•       Additional dependents: plus 25% of the SMI for each child

Professional requirement

•       Carrying out the activity exclusively through digital and telecommunications means

•       Proving a professional relationship with a foreign company for at least 3 months (employees) or 1 year (self-employed/freelancers)

•       Employed workers may not work for companies based in Spain; the self-employed may, provided that work for Spanish clients does not exceed 20% of the total

Documentary requirements

•       Valid passport

•       Proof of a professional relationship with a foreign company

•       Health insurance with full coverage from an entity authorized to operate in Spain (with no waiting period and no co-payment — the UGE is expressly requiring these terms in the certificate)

•       Apostilled criminal background certificate

•       Brazilian documents with sworn translation and the Hague Apostille

•       Proof of payment of the administrative fee (Form 790, code 038)

1.3 Time limits and validity

One of this visa’s great advantages is the review period. Spanish law requires the administration to issue a response within 20 business days — a deadline without precedent in Spanish immigration. In practice, in 2025 and 2026, the UGE (Unidad de Grandes Empresas) has responded on average within 8 to 12 days. There is also the so-called positive administrative silence: if no response is given within the legal period, the application is deemed automatically approved.

The visa applied for in Brazil is valid for 1 year; after entry into Spain, it can be converted into a 3-year residence authorization, renewable for equal periods.

1.4 Strategic advantage: the path to European citizenship

For Brazilians, Spain holds an advantage that no other European country offers: time spent as a legal resident in the country — including as a digital nomad — counts toward an application for Spanish citizenship, which requires only 2 years of continuous residence (instead of the 10 years applicable to other nationalities). This means that a professional who obtains the digital nomad visa and remains lawfully in the country may, after 2 years, begin the naturalization process.

2. The Tax Question in Spain: the Beckham Law

Please note: obtaining the digital nomad visa does not automatically mean qualifying for the Beckham Law. These are two distinct processes that must be analyzed and pursued independently.

2.1 What is the Beckham Law?

The Beckham Law — the popular name for the Régimen Fiscal Especial para Trabajadores Desplazados a Territorio Español, set out in Article 93 of the Spanish Personal Income Tax (IRPF) Law — is a special tax regime created in 2005 to attract highly qualified foreign professionals. The name arose because the footballer David Beckham was one of its first beneficiaries when he transferred to Real Madrid in 2003.

With the reforms introduced by the Startups Law in 2023, the regime was expanded to include the self-employed, freelancers and entrepreneurs — making it accessible to most digital nomads.

2.2 How does it work in practice?

Those who qualify for the Beckham Law are considered tax residents in Spain but taxed as non-residents. In practice, this means:

•       Flat rate of 24% on income earned in Spain, for income up to €600,000 per year (above this amount, the rate rises to 47%)

•       Full exemption on foreign-source income (dividends, investments, rents and other income from abroad are not taxed by Spain)

•       Exemption on assets held abroad — assets located outside Spain are not subject to the Spanish Wealth Tax

•       Duration: the regime applies in the year of arrival and the following 5 years, for a total of up to 6 years of reduced taxation

•       Extension to the family: since the 2023 reform, the spouse and children under 25 who accompany the main applicant may also join the regime

2.3 Who can qualify?

The requirements for joining the Beckham Law are:

•       Not having been a tax resident in Spain in the last 5 years

•       Having relocated to Spain for professional reasons (employment contract, provision of services, entrepreneurship)

•       Applying for the regime within 6 months of starting the activity in Spain

2.4 Is it worth it for Brazilians?

For most Brazilian professionals earning foreign-currency income above €40,000 per year, the answer tends to be yes. The comparison with the regular progressive taxation of the Spanish IRPF — which can reach 47% or 50% depending on the autonomous community — makes the benefit clear. In addition, the exemption on foreign-source income is especially relevant for those who keep investments, rental properties or corporate holdings in Brazil.

Important: the suitability of the regime depends on the individual composition of income, the taxpayer’s asset structure and their tax situation in Brazil. The analysis must be carried out on a case-by-case basis by a specialized professional.

3. The Brazilian Tax Dimension: the Fiscal Exit

One of the most common — and most dangerous — mistakes made by Brazilians who move abroad is ignoring their tax obligations in Brazil. Living in Spain with a digital nomad visa does not automatically eliminate Brazilian tax residence. To achieve that, the exit must be formalized with the Receita Federal (Brazilian Federal Revenue Service).

3.1 What is the Fiscal Exit?

The Fiscal Exit is the set of procedures that formalizes non-resident tax status before the Receita Federal (Brazilian Federal Revenue Service). It comprises two distinct instruments:

•       Notice of Permanent Departure from the Country (CSDP): a registration document submitted to the Receita Federal, due by the last business day of February of the year following departure. Anyone who left during 2025 should have submitted the notice by February 28, 2026.

•       Declaration of Permanent Departure from the Country (DSDP): equivalent to a “final income tax return” as a resident, filed through the Receita Federal’s software within the annual IRPF deadline. Anyone who became a non-resident in 2025 has until May 30, 2026 to file the DSDP.

Please note: the two obligations are independent of each other. The absence of one does not remove the need for the other.

3.2 Why is the fiscal exit so important?

A taxpayer who leaves Brazil without formalizing non-resident status remains subject to Brazilian tax obligations — including the duty to report worldwide income to Brazil.

Moreover, without a formalized fiscal exit, assets and investments held in Brazil remain subject to the taxation rules for residents — which can give rise to registration discrepancies, problems with the CPF (Brazilian taxpayer ID) and blocks on international transfers.

Please note: completing the fiscal exit requires proper analysis and planning tailored to each profile, since the fiscal exit is an act that involves numerous obligations and consequences.

3.3 What about the Brazil–Spain Double Taxation Treaty?

Brazil and Spain have a Double Taxation Agreement (DTA), which, in theory, ensures that the taxpayer does not pay tax twice on the same income. However, the correct application of this agreement presupposes that tax residence is clear and duly formalized in both countries. Without proper planning, the protection afforded by the DTA may not operate as expected.

3.4 What about those who have been outside Brazil for years without filing the exit?

The Receita Federal allows the DSDP to be filed retroactively for up to 5 years. Those who left in recent years without regularizing their situation may — and should — file the overdue exit declaration, indicating the effective date of departure. The delay generates a penalty calculated in a manner similar to the conventional IRPF, but regularization is always preferable to omission, which exposes the taxpayer to greater risks.

4. Spain for Brazilians: Why Integrated Planning Is Essential

The decision to move to Spain as a digital nomad simultaneously involves three legal spheres: Spanish immigration, Spanish taxation and Brazilian taxation. Treating them in isolation is one of the most common and most costly mistakes.

A well-structured process includes:

•       Checking eligibility for the digital nomad visa (professional profile, income, documentation)

•       Assessing qualification for the Beckham Law and the real impact on the individual tax burden

•       Verifying the possibility and the consequences of the fiscal exit

•       Identifying assets, investments and sources of income in Brazil that require specific treatment as a non-resident

•       Understanding the Brazil–Spain Double Taxation Treaty and how it interacts with the taxpayer’s specific situation

•       Analyzing the path toward a possible application for Spanish citizenship, if that is the long-term goal

The visa secures the right to live there. Tax planning ensures that you do not pay more tax than you should — in either country.

How We Can Help

T.R. Puppio Advocacia specializes in international tax law for globally mobile Brazilians. We work in collaboration with partners specialized in immigration in Spain and in Spanish tax management, offering truly integrated support: from the visa to tax planning, from the Brazilian fiscal exit to qualification for the Beckham Law.

Our approach is multidisciplinary by principle. We understand that moving to Spain is not merely a bureaucratic process — it is a strategic life decision that deserves advice to match.

If you are interested in engaging professional legal services,

Please get in touch and book a consultation via one of the following channels:

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E-mail: contato@trpuppioadvocacia.com.br