Employed remote workers
Working remotely for a foreign employer — on Spain's DNV
If your employer is based outside Spain and you want to live and work from Spain, the Digital Nomad Visa is designed for you. This guide covers everything from what your employment contract needs to show, to private health insurance, Social Security, and the Beckham Law advantage.
Who this applies to
What "remote employee" means under the DNV
Spain's Digital Nomad Visa covers two main worker types: self-employed individuals (autónomos) and employed workers. As an employed remote worker, you hold an employment contract with a company registered outside Spain. You receive a salary, you are not responsible for managing your own clients, and your employer takes responsibility for employing you legally.
Employed by a non-Spanish company
Your employer must be registered outside Spain. You are working for them remotely from Spain — they are not a Spanish entity. This is the fundamental definition of the employed DNV category.
Existing employment contract
You must have a written employment contract that clearly shows your employer's registered address outside Spain, your salary at or above €2,849/month, your role, and explicit authorisation to work remotely.
The 20% rule for contractors
If you work as a contractor rather than a salaried employee, you still qualify — but no more than 20% of your total income may come from Spanish clients. Employed workers on a single foreign payroll generally do not have this concern.
A key requirement for employed applicants
Private health insurance — required for employed DNV holders
Unlike self-employed autónomo workers who are covered by Spain's public health system through their RETA Social Security contributions, employed DNV applicants must hold a private Spanish health insurance policy. This is a hard documentary requirement — applications submitted without it will not be accepted.
Policy requirements
Your private health insurance policy must: cover you in Spain; provide a minimum coverage of €30,000; have no co-payment clause (sincoasegurado); be from an insurer authorised to operate in Spain; and be valid for the full duration of your visa application period. Policies from major Spanish insurers (Sanitas, AXA, Cigna, Adeslas) typically meet these requirements — but always verify the co-payment clause, as standard travel insurance usually does not qualify.
The Social Security difference
Self-employed autónomo workers register with Spain's Social Security system (RETA) and pay monthly contributions that entitle them to public healthcare. Employed workers do not register through RETA — their employer handles Social Security contributions on their behalf once in Spain. Until that registration is in place, a private health policy serves as the primary evidence of healthcare provision for the visa application itself.
Do not use travel insurance
Standard travel insurance policies — even comprehensive ones — will not satisfy the health insurance requirement for the Spain DNV. You need a full private health policy from an insurer authorised to operate in Spain, specifically covering medical care in Spain with no co-payment. Arrange this before gathering your document pack.
Social Security obligations
How Social Security works for employed remote workers in Spain
Once you are living and working in Spain, your employer must register with the Spanish Social Security system (Seguridad Social) and contribute on your behalf. This is different from the self-employed autónomo route — you do not manage your own contributions; your employer does.
DNV approved — NIE assigned automatically
When your Digital Nomad Visa is approved, your NIE (Número de Identificación de Extranjero) is assigned automatically. No separate NIE application is needed. Your employer will need this number to register you with Spanish Social Security.
Auto-assigned with DNVEmployer registers with Seguridad Social
Your employer must register as an employer in Spain and enrol you as an employee with the Spanish Social Security system. Contributions are split between employer and employee — the employer pays the larger share. The employer handles this, not you.
Employer obligationIf employer won't register — consider a PEO/EOR
Some foreign employers are unwilling or unable to register as an employer in Spain. In this case, a PEO (Professional Employer Organisation) or EOR (Employer of Record) arrangement can be used. The PEO becomes the legal employer of record in Spain, handling Social Security, payroll, and compliance — while you continue working for your actual employer in practice. This adds cost but resolves the compliance issue.
Discuss with your employer before applyingBook your TIE appointment
Once your DNV is approved, you must book a TIE (Tarjeta de Identidad de Extranjero) appointment at your local police station within 30 days of arrival in Spain. This is done directly by you — we provide a guide and checklist. Do not delay this step.
Within 30 days of arrivalDocumentation
What your employment contract needs to show
Your employment contract is one of the most important documents in your DNV application. The UGE reviewers will be checking specific elements — make sure your contract clearly demonstrates each of the following.
Employment contract checklist
- ✓ Employer's full legal name and registered address — which must be outside Spain
- ✓ Your full name and role or job title
- ✓ Salary stated at or above €2,849 per month (gross)
- ✓ Explicit permission or confirmation to work remotely (from Spain or remotely in general)
- ✓ Start date of employment — ideally showing at least 3 months' history, or a new contract with a clear start date
- ✓ Signed by the employer (wet or electronic signature)
- ✓ An accompanying employer letter confirming the remote arrangement, your role, and your salary is strongly recommended
- ✓ Payslips for the last 3–6 months showing income at or above the threshold
- ✓ If in a language other than Spanish, the contract must be officially translated by a sworn translator (traductor jurado)
New job — not yet 3 months in?
If you have recently started a new role and do not yet have 3 months of payslips, additional income evidence such as bank statements, an employer declaration of expected salary, and any supporting financial records can help strengthen your application. Speak to your case manager — we will advise on what to include in your specific situation.
Tax advantage
Beckham Law — employed remote workers are the primary candidates
The Beckham Law (Régimen Especial de Trabajadores Desplazados) allows qualifying individuals to pay a 24% flat rate on Spanish-source employment income up to €600,000 — instead of the standard progressive IRPF rates of up to 47%. Employed remote workers on DNVs are the strongest candidates for this regime.
Key conditions for Beckham Law eligibility
To qualify, you must meet several conditions. Your case manager at Platinum Legal Spain can advise on whether you are eligible — but the primary qualifying criteria for employed DNV holders are set out below.
Employed under a contract with a non-Spanish employer. Not been tax-resident in Spain in the five tax years before your arrival. Income above the minimum threshold. Apply within 6 months of your first Spanish Social Security registration. Stay tax-resident in Spain throughout the qualifying period.
The 24% rate applies to Spanish-source employment income only — income from foreign sources may be treated differently. The regime lasts up to 6 years. It applies on income up to €600,000; income above that threshold is taxed at 47%. Self-employed autónomos are generally excluded from this regime.
The Beckham Law is not included in our DNV package — it is a separate tax service that must be applied for after your DNV is approved and your Social Security registration is complete. You must apply within 6 months of that registration. Speak to a specialist Spanish tax adviser to confirm your eligibility and manage the application.
Annual IRPF — Modelo 100
As a Spanish tax resident you must file an annual income tax return (Modelo 100, known as IRPF) in the spring of the following year. If your employer has a Spanish payroll, they will deduct IRPF withholding from your monthly salary. Under the Beckham Law, the withholding rate is 24%. Without it, standard progressive rates apply. A Spanish tax adviser (asesor fiscal) or gestor can handle your annual filing.
Apply within 6 months of Social Security registration
The Beckham Law election must be filed with the Spanish tax authority (AEAT) within 6 months of your first registration with Spanish Social Security. Miss this window and you lose the ability to apply for the current tax year. Do not delay — arrange your tax adviser before or immediately after your DNV is approved.
Common questions