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How Much Tax Will I Pay in Spain? Non-Lucrative Visa vs Digital Nomad Visa Differences
Understanding the intersection between Spain's immigration law and tax law is critical so that your dream doesn't turn into a financial nightmare. Here's the current tax guide covering the Non-Lucrative Visa and the Digital Nomad Visa.
Starting a new life in Spain is the Mediterranean dream that captures most of us. But even at the visa application stage, you may already be torn between the Non-Lucrative Visa (NLV) and the Digital Nomad Visa (DNV).
One of the questions we get most often is: 'I've got my visa — but what about my income back home? Will I pay tax in Spain on that?'
A word of caution: this isn't only a visa choice — it's also a tax choice.
We've put this guide together so you don't get lost in dense legislation. The visa you choose doesn't just shape how you live in Spain — it reshapes your financial future. One route makes you a fully taxed Spanish resident; the other can offer you a tailored "tax shield." Which one fits your scenario? In the sections below, we lay out everything you need to know before deciding, in plain language.
1. Two Different Visas, Two Different Financial Worlds
The core distinction that determines your tax status in Spain is which visa you hold — and therefore which "tax regime" you fall under.
How taxation differs between the two residence permits:
NLV (General Regime) — Once you're a tax resident, Spain treats your worldwide income as a single "package." It doesn't matter whether the income comes from Türkiye, the US or Spain itself — rent, dividends, interest, salary and so on must all be declared in Spain, where they're taxed at progressive rates.
DNV (Special Regime / Beckham Law) — frames taxation more narrowly. The focus is generally on Spanish-connected income and in particular on employment / salary income, where a flat rate typically applies. The extent to which foreign-source passive income (rental income abroad, dividends, interest, share-sale gains and so on) is taxed in Spain is more limited, depending on the technical scope of the regime and how the income is classified.
2. Side-by-Side Tax Structure Table
| Feature | NLV (Non-Lucrative Visa) | DNV (Digital Nomad Visa) |
|---|---|---|
| Applicable Tax Regime | General Tax Regime (Default) | Special Expatriate Regime (Beckham Law — Art. 93 LIRPF) |
| Tax Residency | Staying 183+ days a year; family centre in Spain. (Sporadic absences count.) | The 183-day rule applies, but you're taxed under Special Regime rules. |
| Application Window | Not an option; it's a factual determination. | Application via Modelo 149 within 6 months of entry / activity start is required. |
| Income Scope | Worldwide Income (Renta Mundial). Income from anywhere is taxed. | Only foreign salary income and Spanish-source income are taxed. |
| Salary Tax Rates | Progressive. Can approach 50%. | Flat rates: 24% up to €600,000 per year; 47% on the excess. |
| Dividends / Interest / Rent | All worldwide income is taxed. | Foreign-source income is EXEMPT. |
| Capital Gains | All worldwide capital gains (stocks/crypto) are taxed. | Capital gains from foreign-source shares, crypto, etc. are EXEMPT. |
| Wealth Tax | Applies to worldwide net assets. | Applies only to assets held in Spain. (Foreign assets are exempt.) |
| Inheritance and Gift Tax | Applies to worldwide inheritance/gifts. | WARNING: the Special Regime doesn't cover this. Worldwide inheritance/gifts are taxed. |
| Form 720 Declaration | Mandatory (for foreign assets). | Not required. |
3. Tax Residency: When Are You a "Spanish Tax Resident"?
Tax residency isn't a personal choice — it's a factual situation under Article 9 LIRPF (Personal Income Tax Law). For NLV holders in particular this status applies in most scenarios. A person is considered a Spanish tax resident if any one of the following three criteria is met:
A. Physical Continuity
If you stay in Spain for more than 183 days in the calendar year, you're a tax resident.
Trap: Short trips outside the country (holidays, etc.) don't automatically reduce the day count. This concept is often referred to as "Ausencias Esporádicas."
B. Economic Interests
Even if you spend fewer than 183 days physically, if the centre of your economic interests is in Spain, you may still be a tax resident.
C. Family Presumption
The law sets out the following presumption: if your legal spouse and underage children live in Spain, you are presumed to live in Spain too.
4. Detailed Analysis by Income Type
Salaries and Pensions
NLV (General Regime)
Most pensions are treated as "employment income." They're added to the general tax base and taxed at progressive rates (up to about 50% depending on the region).
DNV (Beckham Law)
Foreign salaries are taxed at a flat 24% (up to €600,000). For pensions, those derived from services performed before you moved to Spain are typically exempt.
Passive Income (Rent, Interest, Dividends)
NLV (General Regime)
Wherever in the world it's earned, interest and dividends are taxable. The rental income from your home abroad is also taxed.
DNV (Beckham Law)
This is where the "shield" kicks in. Foreign-source dividends, interest and rental income are not taxed in Spain.
Capital Gains and Crypto Assets
NLV (General Regime)
Profit from the sale of shares or crypto assets held abroad is taxed in Spain.
Important Warning (Phantom Gains):
If you're an NLV holder and you sell shares in a (non-listed) family business abroad, you may be taxed on the market value even if you record the sale price lower.
DNV (Beckham Law)
The territoriality principle applies. Gains from the sale of assets on foreign exchanges are exempt.
5. Wealth Tax, Inheritance Tax and Declarations
Wealth Tax
NLV: ALL of your worldwide assets are aggregated. Tax is due after the general exemption is applied.
DNV: Only assets located in Spain are taxed. Your wealth abroad is exempt.
Inheritance Tax
The Beckham Law (Special Regime) doesn't cover Inheritance and Gift Tax.
Both NLV and DNV holders, while residing in Spain, are liable for Spanish tax on any inheritance or gift received from abroad.
Administrative Obligations (Modelo 720 and 149)
Modelo 720
NLV holders must report annually if they hold more than €50,000 in foreign assets. DNV holders are exempt.
Modelo 149
DNV holders must apply to enter the Beckham Law within 6 months of arriving in Spain. Missing this deadline means losing the benefits.
6. The DNV "Time Capsule": What Happens After 6 Years?
The Beckham Law (Special Regime) is not unlimited; it lasts for a maximum of 6 tax periods (years).
During the Period (Time Capsule)
During those 6 years, foreign passive income and capital gains you receive are tax-exempt.
After the Period (Transition to General Regime)
At the end of the 6 years, you're automatically moved into the General Regime (like NLV). The years are considered "closed" — there's no retroactive tax.
7. Other Things to Know
- Geographical Exceptions (Foral Regions)The Basque Country and Navarra have their own autonomous tax administrations. Rules can differ.
- Compliance CycleRenewing an NLV requires "financial standing in good order." Not being registered with the tax authority can create issues at renewal.
- Family Inclusion (for DNV)Family members of a DNV holder can also benefit from the Beckham Law (provided their income is lower than the main applicant's).
- Double TaxationNLV uses the "credit" method; DNV uses the direct "exemption" method.
This content is for general information only and is not a substitute for tax, legal or accountancy advice. Spanish tax regimes (the General Regime and the Beckham Law — Art. 93 LIRPF) are updated annually; figures, thresholds and implementation details may change over time. Foral regions (Basque Country, Navarra) apply different rules. Before making decisions specific to your situation, work with a qualified Spanish tax adviser (asesor fiscal) and a lawyer familiar with Spanish residence permit law. Mi Casa Europa takes reasonable care over the accuracy of this guide but accepts no legal liability for personal use.
Don't Put Off Your Tax Planning
Whichever visa you apply for, managing shared risks like Inheritance Tax requires professional support. Get in touch with our experts for an analysis specific to your situation.