Spain’s Digital Nomad Visa 2026: A Guide for Crypto Founders

Why Spain’s Digital Nomad Visa Matters in 2026

Since the abolition of Spain’s real estate Golden Visa in April 2025, the digital nomad visa has become one of the main residence routes for internationally mobile professionals who want to live in Spain without a Spanish employer. For founders, developers and executives working in digital assets, it raises a combination of questions that immigration guides rarely address: whether crypto income counts, how crypto holdings are taxed after arrival, and how to use digital assets to buy a home. Vicox Legal advises crypto investors, founders and HNWIs relocating to Spain and Portugal on residence, tax structuring and crypto real estate transactions.

The income threshold rises each year with the minimum wage, which Royal Decree 126/2026 set at €1,221 per month in 14 payments for 2026. The Startups Law opened the Beckham regime to remote workers. And the tax authority’s information on crypto has expanded through Modelo 721 and DAC8.

This guide explains who qualifies, the 2026 income requirement, how crypto is treated in the application and after arrival, the step-by-step process, the tax position under ordinary residence and under the Beckham regime, and what to consider when buying property in Spain with crypto.

Legal Framework of the Digital Nomad Visa

Spain’s digital nomad visa is defined in law as the visa and residence authorisation for international teleworking. It was created by Law 28/2022 on the promotion of the startup ecosystem, which amended Law 14/2013 on support for entrepreneurs and their internationalisation.

Immigration rules

Law 14/2013 regulates the visa for international teleworking and the corresponding residence authorisation, processed by the Large Companies and Strategic Groups Unit (UGE-CE) when the applicant is already in Spain, or by Spanish consulates abroad. The general immigration regulation approved by Royal Decree 1155/2024 complements these rules.

Tax rules

Article 93 of the Personal Income Tax Law (Ley 35/2006), as reformed by Law 28/2022, allows remote workers who move to Spain to opt for the special regime for inbound workers, known as the Beckham Law. Holders who do not opt in, or do not qualify, are taxed as ordinary residents once they become tax resident.

Social Security

Teleworkers must be covered by Social Security, either through registration in the Spanish system or through a certificate of coverage under an EU regulation or bilateral agreement with the country of the employer.

Crypto and AML rules

Once resident, holders are subject to Spanish crypto reporting, including Modelo 721 for crypto held abroad, and to Ley 10/2010 on anti-money laundering whenever crypto is converted or used to acquire assets in Spain. Our analysis of MiCA, DAC8 and cross-border compliance for HNWIs covers the EU framework.

Who Qualifies for Spain’s Digital Nomad Visa

Eligibility for the digital nomad visa is defined by four elements: nationality outside the EU, remote work for foreign employers or clients, professional qualifications, and sufficient income.

Company directors working remotely for foreign companies can also apply, subject to limits on their shareholding. Founders whose company is based outside Spain are often eligible as directors or employees of that company, provided the company gives express authorisation and the documentation shows a genuine relationship.

Income Threshold for 2026

The income requirement is defined as 200% of the Spanish minimum wage. For 2026, with a minimum wage of €1,221 per month in 14 payments, the monthly equivalent is €1,424.50, and the threshold for a single applicant is €2,849 per month.

The income must come from the remote work itself, and is normally evidenced by employment contracts, client contracts, payslips, invoices and bank statements. Figures are updated each year, so applicants should check the threshold in force on the date of filing.

How Crypto Income and Holdings Are Treated

Crypto affects a digital nomad application at two levels: whether crypto can evidence income for the visa, and how it is taxed once the holder lives in Spain.

Crypto holdings do not count as work income

The visa requires income from remote professional activity. Crypto savings, unrealised gains or trading profits are not work income and do not satisfy the threshold on their own. Investors who intend to live from their holdings rather than from remote work should consider other residence routes.

Salaries or fees paid in crypto

Remuneration paid in crypto can be valid income, but the application must show its euro value and its regular nature. In practice, consular and UGE-CE officials expect contracts stating the remuneration, evidence of payment and, ideally, conversion to fiat into a bank account. Irregular or unconvertible token payments are harder to evidence.

Taxation after arrival

Once tax resident, crypto salaries are employment or business income at their euro value on the date of payment, and gains on disposals are taxed at 19% to 30%, as explained in our guide to crypto tax in Spain. Under the Beckham regime, gains on crypto held with foreign custodians are generally not taxed in Spain, while crypto in self-custody is considered located in Spain.

Step-by-Step Application Process

The process of obtaining the digital nomad visa and setting up in Spain involves seven stages, from preparing documentation to tax registration.

1. Eligibility and crypto review — Confirm that your employment or client structure fits the visa, that Spanish clients will stay below 20% of income, and review your crypto holdings, custody and acquisition costs before arrival.
2. Documentation — Gather your passport, employer authorisation or client contracts, evidence of the prior relationship, qualification certificates, income evidence, criminal record certificates and private health insurance, with sworn translations and apostilles where required.
3. Social Security coverage — Obtain a certificate of coverage from your home system under the applicable agreement, or prepare registration with Spanish Social Security after arrival.
4. Application — Apply for the visa at the Spanish consulate in your country of residence, or for the residence authorisation through the UGE-CE if you are legally in Spain. Applications from Spain can obtain up to three years of residence.
5. Arrival and foreigner ID — Enter Spain with the visa and obtain your foreigner identity card (TIE) and NIE, which are also needed for banking and property transactions.
6. Tax registration and Beckham option — Register with the tax authority and, if eligible, file Modelo 149 to opt for the Beckham regime within six months of registration with Social Security.
7. Ongoing compliance — File annual income tax returns (Modelo 151 under Beckham), Modelo 721 if applicable and wealth tax returns when relevant, and keep records for renewal after the initial period.

Tax Residence, the Beckham Regime and Modelo 721

Tax residence in Spain is generally acquired by spending more than 183 days in the country during a calendar year or having the main centre of economic interests in Spain. Most digital nomad visa holders become tax resident in their first full year.

The Beckham option

Since 2023, remote workers who move to Spain to telework can opt for the Beckham regime if they were not Spanish tax resident in the previous five years. Employment income is taxed at 24% up to €600,000 and only Spanish-source investment income is taxed. Self-employed remote workers generally qualify only through the entrepreneur or highly qualified professional routes. Our guide to the Beckham Law for crypto investors explains how crypto is treated under the regime.

Ordinary residence

Holders who do not opt for the Beckham regime are taxed on worldwide income at progressive rates, and on crypto gains at 19% to 30%. They must file Modelo 721 when crypto held with foreign custodians exceeds €50,000 on 31 December, as explained in our Modelo 721 guide, and may be subject to wealth tax.

Digital Nomad Visa vs Non-Lucrative Visa vs Portugal

For crypto professionals and investors relocating to the Iberian Peninsula, the digital nomad visa is one of several options. The right choice depends on whether the applicant works remotely or lives from investments.

Investors comparing both countries can read our guide to moving to Portugal in 2026, and those planning to live from their portfolio our analysis of how much bitcoin you need to retire in Spain.

Buying a Home in Spain on a Digital Nomad Visa

Most digital nomad visa holders rent first and buy later. When they buy with crypto, the transaction follows the same rules as any crypto-funded acquisition in Spain.

• NIE and bank account. The NIE obtained with the visa is required for the purchase, and the funds must arrive in a Spanish or EU bank account.
• Crypto-to-fiat conversion. Crypto should be converted to euros through a MiCA-authorised provider, and the gain may be taxable depending on the tax regime and custody.
• Notarial AML review. The notary verifies the origin of funds under Ley 10/2010. A consistent tax and Modelo 721 history is strong evidence, as explained in our guide to proving the legal origin of crypto funds in real estate.
• Purchase taxes. Transfer tax applies on resale property, or VAT and stamp duty on new builds.
• Policy changes. Proposals to tax non-EU buyers who are not resident have been debated; residents are generally outside their scope, as analysed in our article on Spain’s proposed tax on non-EU property buyers.

Investors who prefer not to sell can borrow against their crypto, as explained in our guide to crypto-backed loans for property in Spain. The general purchase process is set out in our guide to buying property in Spain as a foreigner, and Vicox Legal’s crypto real estate practice manages the transaction for clients who buy real estate with crypto in Spain and Portugal.

Risks and Common Mistakes

Most problems with the digital nomad visa for crypto professionals arise from documentation and tax timing.

• Relying on crypto savings as income. Holdings and trading profits do not replace work income for the threshold.
• Undocumented crypto salaries. Payments in tokens without contracts, euro values or conversion records are difficult to evidence.
• Exceeding 20% Spanish clients. Self-employed applicants who take on too many Spanish clients may no longer meet the conditions at renewal.
• Missing the Beckham deadline. The option must be filed with Modelo 149 within six months of registration with Social Security.
• Ignoring pre-arrival planning. Disposals after becoming resident may be taxed in Spain; some are better made before arrival.
• Forgetting reporting. Ordinary residents with crypto on foreign exchanges above €50,000 must file Modelo 721.
• Gaps in Social Security. Lapses in coverage can affect renewal.

Digital Nomad Visa Checklist for Crypto Professionals

• Confirm your employer or clients are outside Spain and that Spanish clients will stay below 20% of income.
• Obtain written authorisation from your employer to work remotely from Spain.
• Check that your remote work income meets the 2026 threshold for your household.
• If paid in crypto, document contracts, euro values and conversion into a bank account.
• Gather qualification evidence, criminal records, health insurance and translations.
• Arrange Social Security coverage: home-country certificate or Spanish registration.
• Review your crypto portfolio, custody and acquisition costs before arrival.
• Decide which disposals to make before becoming Spanish resident.
• File Modelo 149 within six months if you opt for the Beckham regime.
• If not under Beckham, check Modelo 721 every January.
• Before buying property with crypto, prepare the origin-of-funds file.
• Keep records of income, Social Security and tax filings for renewal.

Frequently Asked Questions