Overview
Spain lets you apply either from your home country (consular route, one-year visa) or from within Spain after entering as a tourist (the UGE route, which grants a three-year residence permit and is processed in around 20 business days).
The headline attraction is the optional Beckham Law regime, under which qualifying employees are taxed as non-residents at a flat 24% on Spanish-source income up to €600,000.
Editor's note — The Beckham Law is the single biggest draw — but it only applies to employees on a foreign payroll. Freelancers should run the autónomo numbers before assuming Spain is tax-efficient for them.
Who is eligible
- Non-EU/EEA national working remotely for companies based outside Spain (up to 20% of income may come from Spanish companies).
- At least three months of prior relationship with your employer/clients, and a company trading for at least one year.
- A university degree, professional certification, or three+ years of relevant experience.
- Minimum income of 200% of Spain's monthly minimum wage (SMI).
- Private health insurance with full coverage in Spain and a clean criminal record.
Income & financial requirements
Roughly 200% of the Spanish minimum wage (SMI).
Of the SMI added for the first accompanying family member.
Of the SMI added per additional family member.
Flat rate for qualifying employees up to €600k of income.
The threshold tracks the Spanish minimum wage and sits at roughly €2,850 per month (about €34,000/year) for a single applicant in 2026. Evidence it with employment contracts, payslips, service agreements and bank statements.
Adding family members raises the bar by 75% of the SMI for the first dependant and 25% for each additional one.
Costs & fees
- Consular visa or UGE application fee plus the TIE residence-card and biometric fees (collectively a few hundred euros).
- Private health insurance with no co-payments, valid across Spain.
- Legal/gestoría support, which most applicants use to navigate the UGE filing and the Beckham Law election.
Taxes
The optional Beckham Law taxes qualifying employees at a flat 24% on Spanish-source employment income up to €600,000 and exempts most foreign income, for up to six years. You must elect it (Form 149) within six months of registering with Social Security.
Freelancers registered as autónomos are excluded from Beckham and pay standard progressive rates (19–47%) plus social-security contributions (from ~€230/month). Model both scenarios carefully.
How to apply
Choose your route
Decide between the consular visa (from abroad, 1-year) or the in-country UGE permit (3-year).
Compile evidence
Income proof, qualifications, company documents, insurance, criminal record and apostilles.
Submit the application
File at the consulate or online with the UGE once in Spain.
Register & elect tax
Obtain your TIE, register with Social Security and file the Beckham election if eligible.
Duration & renewal
The consular visa is valid for one year; the in-country permit for three years, renewable in two-year blocks up to five years of residence — after which permanent residency becomes available.
Bringing family
Spouses/partners, dependent children and dependent ascendants can join under the same application, subject to the increased income thresholds.
Pros & cons
Advantages
- Optional 24% flat-tax Beckham regime for employees
- Fast in-country processing (~20 business days)
- Three-year permit on the UGE route
- Counts toward permanent residency and citizenship
Considerations
- Beckham Law excludes freelance autónomos
- Autónomo social-security contributions add up
- Documentation and apostille requirements are demanding
- Spanish income tax is high outside the special regime