After the Spanish Permit: What Happens to Your Taxes?
Why an advertised tax rate is not the final tax burden and what must be reviewed before moving.
This article provides general information. The result for an individual depends on their family, professional and financial circumstances and on the rules in force.
Tax residence
Spain considers days of presence, the centre of economic interests and family circumstances. The 183-day rule is important, but it is not the only test.
Ordinary income-tax rules
A resident under the ordinary rules generally reports income from all countries. The result depends on the type of income, autonomous community, family position, deductions and tax treaties.
Special regime under Article 93
The special regime applies only if separate conditions and procedural requirements are met. It is not an automatic benefit of the Digital Nomad permit.
Assets and reporting
Review foreign bank and investment accounts, real estate, company interests and digital assets before moving. Information reporting and taxation are separate obligations.
Social security and companies
Employees and independent professionals follow different rules. Managing a foreign company from Spain may create additional issues for both the individual and the company.