Digital Nomad Visa in Spain in 2026: Income Threshold of €2,849 and Resident Tax Regime

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What changed in 2026: the threshold rose without changes to immigration law

The income requirement for Spain's digital nomad visa is not set as a fixed amount but as a share of the minimum salary and changes with it. This is the key to the whole topic: the applicant looks for a figure, but the rule does not contain it.

Royal Decree 126/2026 of February 18 was published in the official bulletin on February 19, 2026, took effect on February 20, and applies retroactively from January 1, 2026. It set the minimum interprofessional salary (SMI) at €40.70 per day or €1,221 per month. The annual reference for calculations is €17,094.

Parameter	2025	2026	Change
SMI, per month at 14 payments	€1,184	€1,221	+3.1%
SMI, annual reference	€16,576	€17,094	+€518
Visa threshold, per month	€2,762.67	€2,849.00	+€86.33
Visa threshold, per year	€33,152	€34,188	+€1,036

Practical conclusion: a contract that passed the threshold in December 2025 may not pass in 2026 — even though no rule about digital nomads changed. The denominator changed.

How much you need to earn: 200% SMI and two ways to calculate

The income threshold for Spain's digital nomad visa in 2026 is €2,849 per month: the annual minimum is divided by twelve, not the monthly figure multiplied. The difference between the two calculation methods is €407 per month, and this is the most common arithmetic error on the topic.

How the sum is calculated:

• the decree sets SMI at €1,221 per month at fourteen payments;
• the annual reference, directly named in the decree text, is €17,094;
• the monthly base for migration requirements is taken as the annual sum divided by twelve: €1,424.50;
• 200% of this base is €2,849 per month, or €34,188 per year.

If calculated directly — 200% of €1,221 — you get €2,442. An applicant with this income will be confident they qualify and will receive a rejection for insufficient funds.

Myth: "you need €2,442, since the minimum is €1,221." The requirement is formulated as a percentage of SMI, not of the monthly payment. The practice of Spanish consulates and the Large Companies Department calculates from the annual SMI at fourteen payments, converted to monthly: the annual reference of €17,094 is directly named in the decree itself, and the monthly payment of €1,221 is the same sum divided by fourteen.

Why the consulate website shows a 2023 figure

The Russian-language page of Spain's consulate in Moscow with digital nomad visa requirements as of September 3, 2026 lists SMI of €1,080 — a figure from three years ago. The statement on the official page is direct: "confirm the presence of a monthly sum equivalent to 200% of the minimum interprofessional salary (SMI). In 2023, SMI equals €1,080."

What this means for an applicant who reads the primary source and trusts it:

• calculation by the consulate figure gives €2,160 per month;
• the actual 2026 requirement is €2,849;
• the shortfall is €689 per month, almost a quarter of the required sum.

The page is not entirely outdated: the list of documents for the digital nomad visa is current and more detailed than most published sources. Exactly one figure is outdated — and it is that figure which determines whether to submit documents or not. The Spanish consulate is not alone here: Portugal's immigration agency on the same date counts means of subsistence from the minimum wage of 2025, although a new one has applied since January 1, 2026 — this is covered in the article on Portugal's residence permit.

Family income: 75% for the first member and 25% for each additional member

Each family member adds a fixed share of the minimum salary to the visa threshold: 75% for the first and 25% for each additional. The Spanish and Russian versions of the requirements differ in wording but agree on the figures: the Spanish version speaks of a family unit of two people, the Russian version directly of the first family member.

Composition	Calculation	Required monthly income
Visa applicant alone	200% SMI	€2,849.00
Applicant and spouse	+75% SMI	€3,917.38
Applicant, spouse, one child	+75% and +25%	€4,273.51
Applicant, spouse, two children	+75% and +25% × 2	€4,629.64

Amounts are rounded to the cent from the base of €1,424.50. For a family of four, the annual visa threshold for a digital nomad is €55,556.

Who qualifies: a degree or three years of experience

The digital nomad visa is granted to qualified professionals, and the law allows two interchangeable ways to prove this — education or experience. Article 74 bis of the entrepreneurs' law lists graduates and postgraduates of universities of recognized prestige, professional education institutions and business schools of recognized prestige — or a minimum of three years of professional experience.

The phrase "recognized prestige" in the rule is not explained, and this is an area of discretion for the consulate issuing the visa. The practical conclusion is simple: if the degree is from a university that is difficult to present as prestigious, it is cheaper and more reliable to go by experience — three years are confirmed by work records, contracts and employer certificates, rather than by evaluating the reputation of an educational institution.

Requirements for the employer and the duration of the relationship

The digital nomad visa also checks the employer: the company must operate for at least one year, and the relationship with it must last at least three months. Both periods are set by Article 74 ter and are confirmed by documents, not by statement.

What exactly is required:

• an extract from the business register of the company's country with the date of creation and type of activity — confirmation of one year of operation;
• a company certificate of the employee's tenure and permission to work remotely from Spain — for employees;
• a document on the conditions of remote professional activity — for self-employed and contractors;
• confirmation that the work can in principle be performed remotely.

A newly created legal entity as an employer does not fit the visa: the one-year period of company operation is a hard condition of the rule, not a recommendation.

The 20% rule: when you can work for a Spanish company

A visa holder employed by a Spanish company is prohibited entirely; a self-employed person is allowed within 20% of professional activity. The distinction is written in Article 74 bis in direct language and is often retold inaccurately — as a general permission to work for Spanish companies for one-fifth.

How the rule actually works:

• with employment, the permit holder can only work for companies located outside Spain — with no exceptions or percentages;
• with self-employment, working for a company in Spain is allowed if the share of such work does not exceed 20% of all professional activity.

For a freelancer with a digital nomad visa, this means a Spanish client is allowed, but you need to be able to demonstrate their weight in your portfolio. For an employee whom a local company wants to hire even at a quarter-time rate — that the status is violated.

Visa for one year or residence permit for three years: two doors into one status

Spain opens two entry doors: a one-year visa through the consulate and a three-year residence permit through the Large Companies Department if the applicant is already in the country legally. The difference in duration is threefold, and it is built into the law itself, not into practice.

Parameter	Visa via consulate	Permit via UGE-CE
Validity period	up to 1 year	up to 3 years
Where it is submitted	consulate in the country of residence	directly to the department or through a representative
Condition for submission	residence outside Spain	legal residence in Spain
Decision period	per consulate regulations	20 days
What comes next	application for residence permit 60 days before expiration	extension for 2 years

The visa itself is sufficient for residence and remote work during its term — no separate permit is required as long as it is valid. Extension of the three-year permit is in periods of two years upon preservation of the conditions that granted the status.

Documents for a Russian citizen: apostille, sworn translation, passport copies

An applicant from Russia submits three documents that are not on the general list: an apostilled certificate of no criminal record, copies of all pages of the internal passport, and translations certified in a special way. Requirements are published on the consulate's page and apply specifically to Russian consular jurisdiction.

What to keep in mind when preparing:

• a certificate of no criminal record from countries of residence over the past two years — certificates issued in Russia, Belarus, Armenia and Uzbekistan must have a Hague apostille;
• the certificate's validity period is not earlier than three months before applying for a visa;
• additionally, a written statement under penalty of perjury of no criminal record in the past five years is submitted;
• translations into Spanish are certified either at the legalization department of the consulate general or by a sworn translator officially recognized in Spain — ordinary notarized translation is not sufficient;
• Russian citizens additionally submit copies of all pages of the internal passport: personal data, address of registration and marital status for persons over 14;
• medical insurance is obtained from a company accredited in Spain and covers residence, not travel; a travel insurance policy is not accepted;
• the consulate separately recommends obtaining a foreign identification number (NIE) in advance to avoid delaying the decision.

Article 93 tax regime: 24% rate up to €600,000

A digital nomad visa holder pays 24% on income up to €600,000 per year instead of a progressive scale — under a special regime of Article 93. The regime applies in the year of change of tax residency and the five following tax periods.

Conditions and rates per the rule text:

Parameter	Value
Duration of the regime	year of relocation + 5 following periods
Rate up to €600,000 base	24%
Rate above €600,000	47%
Condition on prior residency	not to have been a Spanish resident for 5 preceding periods
Property tax	by actual obligation, that is only on Spanish assets

The law directly names the digital nomad visa among the grounds for the regime: the relocation condition is considered met, in particular, for employees holding a visa for international remote work under Law 14/2013. A spouse and children under 25 may join the regime if they move with the main taxpayer or later, but before the end of the first period of the regime's application, and if the sum of their tax bases is below that of the main taxpayer.

Who the special regime does not automatically cover

The direct presumption in Article 93 is written for employees with a digital nomad visa — self-employed persons are not named in this phrase. The difference is practical, and it is usually lost in Russian-language publications.

The rule lists the circumstances under which the relocation condition is considered met: employment contract; acquisition of company administrator status; conduct of entrepreneurial activity recognized as such under the procedure of Law 14/2013; activity of a highly qualified specialist providing services to startups or engaged in training and research, if such compensation exceeds 40% of all his income. A freelancer with professional contracts does not automatically fall into the first line and must fit one of the others.

A second limitation is general to all: the regime is unavailable if the taxpayer receives income that would be qualified as income through a permanent establishment in Spain — except for two specially provided cases.

What remains under normal rules: savings and property

The 24% rate applies to employment and self-employment income; dividends, interest and capital gains are taxed under a separate progressive scale. The special regime does not make taxation flat — it divides income into two baskets.

The scale for income from savings within the regime:

Base, euros	Rate
up to 6,000	19%
6,000–50,000	21%
50,000–200,000	23%
200,000–300,000	27%
over 300,000	30%

The upper bracket of 30% applies from January 1, 2025. Withholding from employment income within the regime is 24%, and from an amount above €600,000 from one payer — 47%.

Separately about Russia: Spain's special regime does not cancel the obligations of a Russian tax resident if they remain one. Notifications of opening foreign accounts, reports on movement of funds and rules on controlled foreign companies apply independently of Spanish status.

Real estate and the digital nomad visa: what the law requires and what it does not

Purchasing real estate in Spain is not required for this status and as of April 3, 2025 is not a ground for a residence permit at all. Articles 63 and 64 of the entrepreneurs' law, which introduced the investor visa, are left without content by the final provision of Organic Law 1/2025 of January 2.

Myth: "I bought property in Spain — I got a residence permit." Spain's Golden Visa has been abolished and not restored. Purchasing real estate remains an asset purchase: it gives neither residence permission nor an advantage in reviewing a digital nomad visa application.

What property actually settles is the question of budget and address. The catalog now contains 5,430 properties [in Spain](/spain/) from €58,000, including [Valencia](/spain/valencia/) — 1,590, [Costa del Sol](/spain/costa-del-sol/) — 1,564, [Barcelona](/spain/barcelona/) — 884 and [Tenerife](/spain/tenerife/) — 436. How to pay for a purchase from abroad — in the section on transfers for real estate transactions, and payment calculation for a mortgage — in the [mortgage calculator](/calculators/mortgage/).

Comparison: Spain and Portugal's D8 visa

Spain's threshold of €2,849 per month is €831 lower than Portugal's — and it is the only parameter where the two statuses are compared directly. Both countries have tied the requirement to their national minimum wage but have chosen different coefficients: Spain — 200%, Portugal — 400%.

Parameter	Spain, DNV	Portugal, D8
Required income	€2,849/month	€3,680/month
Requirement base	200% SMI	4 × minimum wage
First status term	visa 1 year or residence permit 3 years	residence permit 2 years
Extension	for 2 years	for 3 years
Tax regime	24% up to €600,000	general rules after cancellation of the former regime
Time to citizenship	by general naturalization rules	10 years from May 19, 2026

Portuguese conditions and the full list of grounds for residency are covered in the article on Portugal's residence permit in 2026. A summary of countries where real estate remains a ground for residency is on the page [Residence by investment in real estate](/residence/).

Pros and cons of Spain's digital nomad visa

This status solves the task of legal residence in Spain with foreign income and does not solve the task of employment in the country.

What it gives:

• legal residence in Spain from day one and the right to work remotely without a separate permit;
• permission for up to three years when applying from within the country, with a decision in 20 days;
• a 24% tax rate for up to six tax periods;
• inclusion of spouse and children with an addition to the income threshold, not a separate ground;
• no requirement to buy real estate or place capital.

What it does not give and what you should know in advance:

• the right to be hired by a Spanish employer — the ban is direct;
• protection from threshold increases: it is recalculated every time the government raises the minimum wage, and the applicant learns about it from a decree, not from immigration rules;
• automatic entry into the special regime for self-employed;
• exemption from Russian obligations on accounts and controlled companies if Russian tax residency is retained;
• clarity in the criterion of "university of recognized prestige" — the rule does not define it.

How we verify the data

All amounts and requirements are verified against Royal Decree 126/2026, the consolidated version of Law 14/2013 and Article 93 of the income tax law — per the official bulletin, not summaries. The list of documents is taken from the pages of the Spanish Consulate General in Moscow in Spanish and Russian versions, retrieved on September 3, 2026. The discrepancy between the SMI figure on the consulate's Russian page and the current value is presented as is, without smoothing.

Homzer is a marketplace for overseas real estate with transaction support. We do not process visas and do not provide advice on immigration and tax law. The material is for reference: the income threshold is recalculated with every change in the minimum wage, and the criteria for applying the special tax regime are clarified by regulations. Before submitting documents, verify the current version of the rules and consult with a Spanish lawyer or tax advisor.

Sources:

• Real Decreto 126/2026 of February 18, 2026 — minimum interprofessional wage for 2026
• Ley 14/2013 of September 27, 2013, Chapter V bis — Articles 74 bis, 74 ter, 74 quater, 74 quinquies
• Ley 28/2022 of December 21, 2022 (Startups Law) — introduction of the figure of international remote worker
• Ley Orgánica 1/2025 of January 2, 2025 — Articles 63 and 64 of Law 14/2013 left without content from April 3, 2025
• Ley 35/2006 (income tax law), Article 93 — special regime for displaced persons
• Ley 7/2024 of December 20, 2024 — scale for income from savings within the regime from January 1, 2025
• Spanish Consulate General in Moscow — list of documents, Spanish and Russian versions

Frequently asked questions

What income is needed for Spain's digital nomad visa in 2026?

€2,849 per month for one applicant, or €34,188 per year. The sum is obtained as 200% of the minimum interprofessional wage: the annual reference of €17,094 is divided by twelve and multiplied by two. For a spouse add €1,068.38, for each additional family member — €356.13.

Why is the amount different on the consulate website?

The Russian-language page of Spain's Consulate General in Moscow as of September 3, 2026 lists SMI of €1,080 — a figure from 2023. Calculation from it gives €2,160 instead of €2,849. The list of documents on the same page is current; only the minimum wage figure is outdated.

Can I work for a Spanish company?

For an employee — no, the law allows work only for companies outside Spain. For self-employed — yes, but not more than 20% of all professional activity. This is written in Article 74 bis of Law 14/2013.

For how long is the status granted and how is it extended?

A visa via consulate is issued for a maximum of one year. A residence permit — for three years immediately and is extended in periods of two years upon preservation of conditions. Within 60 calendar days before visa expiration, you can apply for a permit without leaving the country.

Do I need to buy real estate?

No. The law requires neither a purchase nor a minimum amount of investment. Moreover, as of April 3, 2025 the purchase of real estate is not a ground for a residence permit in Spain: articles on the investor visa are left without content.

What taxes does a digital nomad pay in Spain?

With the special regime applied — 24% on employment and self-employment income up to €600,000 per year and 47% on the next part. Dividends, interest and capital gains are taxed under a separate scale from 19% to 30%. Property tax is paid only on Spanish assets. The regime applies in the year of relocation and the five following tax periods and requires that the applicant not have been a Spanish tax resident for five preceding periods.

Is a travel insurance policy acceptable?

No. The policy must be issued by an insurance company accredited to operate in Spain, cover medical treatment and care throughout the country and apply for the entire duration of the permit. Travel insurance from the place of permanent residence is not accepted.

What if my income is below the threshold?

The threshold is calculated for the entire family unit, so the income of the second spouse, if they also work remotely for a foreign client, is counted in the total sum. No other legal means to reduce the requirement are provided by the rule: the sum is strictly tied to a percentage of the minimum wage and is recalculated with it.