The figure of the Digital Nomad (ND) is included in the law 28/2022 of 21 December, on the promotion of the ecosystem of emerging companies.
Any telecommuter who is not a member of the European Union (EU) can apply for the special residency for international teleworkers. In order to apply, it is necessary to accredit professional experience, economic resources and health insurance coverage.
Once the residence permit has been granted, registration with the Tax Administration (AEAT) and the Social Security (SegSoc) must be requested. Once registered, the digital nomad will have to make monthly payments to the SegSoc and submit quarterly and annual tax returns to the AEAT.