Impuestos del DNV de Spain

Cómo funciona

The default treatment is standard progressive IRPF once Spanish tax residency is triggered — more than 183 days in Spain in the calendar year, per the Agencia Tributaria's residence criteria; having your centre of economic interests in Spain is an alternative trigger. The Agencia Tributaria's non-resident manual confirms that since 1 January 2023 the optional impatriate regime under art. 93 LIRPF (the 'Beckham regime') explicitly covers people who move to Spain to telework remotely using exclusively computer/telematic means, expressly mentioning holders of the international telework (digital nomad) visa. Opting in is done via Modelo 149, with a deadline of 6 months from the activity start date stated in the Spanish Social Security registration (or in the document keeping home-country social security legislation applicable), per the AEAT IRPF manual. Under the regime, employment income is taxed at a flat 24% up to EUR 600,000 (47% above) for the year of relocation plus the five following tax years; it requires non-residence in Spain during the previous 5 tax years. One important caveat, which rests on interpretation of the rules: the teleworker pathway into the regime is built around employment (cuenta ajena) income, so DNV holders working under a 'professional relationship' (self-employed/contractor) generally do not qualify via the teleworker clause and would default to standard IRPF unless they fit another art. 93 category. Tax outcomes are highly fact-dependent; seek individual advice.

Cuándo te conviertes en residente fiscal

El detonante habitual es el tiempo: si pasas más de 183 días en Spain durante el periodo relevante, por lo general se te considera residente fiscal. Pero un recuento de días rara vez es toda la historia — disponer de una vivienda permanente, o tener a tu familia y tu centro de vida en Spain, puede hacerte residente antes. Una vez que eres residente, se aplica a tus ingresos el tratamiento descrito arriba.

Si sigues siendo residente fiscal también en otro lugar, un convenio para evitar la doble imposición entre Spain y ese país suele decidir cuál de los dos grava una determinada parte de los ingresos — otra razón para obtener asesoramiento personalizado antes de mover dinero o cambiar de residencia.

Impuestos en Spain y el DNV: preguntas frecuentes