English 
Français The short version
- Spain has the lower entry bar: €2,442 per month versus €4,400 for Taiwan.
| Criteria | Spain DNV | Taiwan Gold Card |
|---|---|---|
| Minimum income / month | €2,442 (better) | €4,400 |
| Income basis | Mixed (salary, freelance or savings) | Salary / employment contract |
| Initial duration | 3 years | 3 years |
| Renewable | Yes | Yes |
| Maximum total stay | No fixed limit | No fixed limit |
| Path to permanent residence | Yes | Yes |
| Path to citizenship | Yes | Via permanent residence |
| Family inclusion | Yes | Yes |
| Working for local clients | Limited | Allowed |
| Tax treatment | Special tax regime (Régimen especial para trabajadores desplazados a territorio español (art. 93 LIRPF, 'Beckham regime') – optional) | Special tax regime (Tax incentives for foreign special professionals (Art. 20, Act for the Recruitment and Employment of Foreign Professionals)) |
| Health insurance | Required (explicit) | Required in practice |
| Insurance duration required | Full visa period | Full visa period |
| Application fee | ≈ €73.26 (better) | ≈ €157 |
| Where to apply | Embassy / consulate, In country, Online | Online, Embassy / consulate, In country |
| Processing time | 2–4 weeks | 4–12 weeks |
Green values mark the objectively better number in that row.
Full guide
Spain DNV →
Requirements, application steps, insurance and sources.
Full guide
Taiwan Gold Card →
Requirements, application steps, insurance and sources.
Don't forget insurance
Both programs have their own health-insurance rules — we match plans against each one's published requirement, with the evidence shown.
Sources
- Government UGE – Teletrabajadores (Ministerio de Inclusión, Seguridad Social y Migraciones) (opens in a new tab) accessed 2026-06-10
- Government UGE – Solicitudes iniciales de autorización para teletrabajadores de carácter internacional (requirements PDF; 200% SMI monthly, 75%/25% family, savings top-up) (opens in a new tab) accessed 2026-06-10
- Government UGE requirements PDF – sickness insurance and social security sections (arts. 62.3.e and 62.5 Ley 14/2013; exclusions of travel/reimbursement/copay/waiting-period policies) (opens in a new tab) accessed 2026-06-10
- Government UGE – Preguntas frecuentes: Autorizaciones de Residencia y Trabajo de Teletrabajadores Internacionales (tasa EUR 73.26 initial; income 200% SMI monthly; insurance; 20% Spanish-client cap; no switch from non-lucrative) (opens in a new tab) accessed 2026-06-10
- Government UGE FAQ – general eligibility, social security, family work rights, local clients, switching rules (opens in a new tab) accessed 2026-06-10
- Government Instrucción conjunta DGEEAC/DGM sobre teletrabajadores de carácter internacional (signed 29/03/2023) – Tercera: 'mensualmente el 200% del SMI', 75%/25% family (opens in a new tab) accessed 2026-06-10
- Government Instrucción conjunta – Quinta: seguro público o privado de enfermedad, insurer authorized in Spain, active for the full authorization period, travel insurance invalid (opens in a new tab) accessed 2026-06-10
- Official gazette Real Decreto 126/2026, de 18 de febrero – salario mínimo interprofesional 2026 (EUR 1,221/month, EUR 17,094/year, retroactive to 1 Jan 2026) (opens in a new tab) accessed 2026-06-10
- Embassy Consulate General of Spain in Washington – Telework (Digital Nomad) Visa (DGSFP-registered insurer, no copay/coverage limit, travel insurance not accepted, full authorization period) (opens in a new tab) accessed 2026-06-10
- Embassy Consulate General of Spain in Washington – Telework visa (200% monthly SMI worked example for 2025; reciprocity fees from 1 Jan 2026 incl. USD 190 for US nationals; 10-day legal decision term; 1-year validity) (opens in a new tab) accessed 2026-06-10
- Embassy Consulate General of Spain in Santiago de Chile – Visado de teletrabajo PDF (1-year visa, 3-year authorization, 2-year renewals, 20-day UGE term, in-country filing without prior visa, 200%/75%/25% SMI, DGSFP insurance) (opens in a new tab) accessed 2026-06-10
- Embassy Consulate General of Spain in London – Digital Nomad Visa (200% of monthly SMI with 2024 worked example, 75%/25% family, insurer authorized in Spain, 10-day decision term) (opens in a new tab) accessed 2026-06-10
- Government Ministerio de Economía, Comercio y Empresa (PRIE) – Nómadas digitales (1-year visa / 3-year authorization, 20% Spanish-client cap, 3-month relationship, qualifications) (opens in a new tab) accessed 2026-06-10
- Government Agencia Tributaria – Régimen especial de impatriados (art. 93 LIRPF): covers remote teleworkers incl. digital nomad visa holders since 2023; 24%/47% over EUR 600,000; year of move + 5; 5-year prior non-residence (opens in a new tab) accessed 2026-06-10
- Government Agencia Tributaria – Plazo para el ejercicio de la opción (Modelo 149): 6 months from activity start date per Spanish Social Security registration (opens in a new tab) accessed 2026-06-10
- Government Agencia Tributaria – Persona física residente en España (>183 days in the calendar year triggers tax residence) (opens in a new tab) accessed 2026-06-10
- Official gazette Orden ESS/1571/2014 – tasas for Ley 14/2013 international-mobility authorizations (EUR 70.40 initial / EUR 75.60 renewal base, indexed by budget laws) (opens in a new tab) accessed 2026-06-10
- Official gazette Orden PJC/617/2025, de 13 de junio – LO 4/2000 immigration fee restructuring after RD 1155/2024, in force 16 Jun 2025 (separate from the Ley 14/2013 teleworker tasa) (opens in a new tab) accessed 2026-06-10
- Official gazette Ley 28/2022, de 21 de diciembre (Startup Law), BOE 22-Dec-2022 – creates the telework visa/authorization; preamble: 1-year visa, 3-year authorization renewable for 2 years, permanent residence possible at 5 years (opens in a new tab) accessed 2026-06-10
- Official gazette BOE consolidated page for Ley 28/2022 – metadata: published BOE núm. 306 de 22/12/2022, entrada en vigor 23/12/2022 (opens in a new tab) accessed 2026-06-10
- Government Taiwan Employment Gold Card — official portal (overview) (opens in a new tab) accessed 2026-06-15
- Government What is the Taiwan Employment Gold Card? (4-in-1 card, 1-3 yr validity, open work permit, dependants) (opens in a new tab) accessed 2026-06-15
- Government How do I meet the salary requirements of the Gold Card application? (NTD 160,000/month; NTD 1,920,000/year; accepted/rejected proof) (opens in a new tab) accessed 2026-06-15
- Government Legal basis and benefits of tax incentives for foreign specialist professionals (50% above NTD 3,000,000, 5 years; Art. 20 Act / Art. 3 Regulations) (opens in a new tab) accessed 2026-06-15
- Government Can I apply for the Gold Card tax benefits? (eligibility: first-time work residency, no Taiwan tax residency/household registration in prior 5 years, 183 days) (opens in a new tab) accessed 2026-06-15
- Government Application Information — online steps, fees by validity/passport (NTD 3,700/4,700/5,700 non-US; 7,605/8,605/9,605 US abroad), 60+ business-day processing (opens in a new tab) accessed 2026-06-15
- Government Act for the Recruitment and Employment of Foreign Professionals — Tax Benefits (Art. 20; 50% of salary above NTD 3 million excluded for 5 years) (National Development Council) (opens in a new tab) accessed 2026-06-15
- Government Taiwan Gold Card — National Health Insurance (NHI) enrolment for cardholders and dependants (6-month wait; mandatory) (opens in a new tab) accessed 2026-06-15
- Government Taiwan Gold Card — APRC (permanent residence after 3 continuous years averaging 183+ days/year) (opens in a new tab) accessed 2026-06-15
- Law firm Taiwan – Applicability of Tax Incentives for Employment Gold Card Holders (KPMG GMS Flash Alert) (opens in a new tab) accessed 2026-06-15
- Media TWD to EUR conversion reference (~0.02748 EUR/TWD, mid-June 2026 rate used for EUR figures) (opens in a new tab) accessed 2026-06-15