Spain's digital nomad visa: working remotely from Málaga as a Brit

Málaga has sold itself hard to remote workers, and Spain has a visa for exactly that. The catch is the paperwork, the social security and the tax.

The short version

• Spain's international teleworker permit, known as the digital nomad visa, lets non-EU nationals, Brits included, live in Spain while working remotely for employers or clients outside Spain [2]. The FCDO lists working "as a digital nomad" among the reasons for a Spanish visa [1].
• Income test: at least 200% of Spain's minimum wage (SMI) a month from your work [2]. With the 2026 SMI at EUR 1,221 a month, that's EUR 2,442 a month (about £2,035) for you alone [3].
• Self-employed? No more than 20% of your work can be for Spanish clients [2].
• Social security registration in Spain is compulsory, unless you're an employee covered from home under a bilateral agreement [2].
• You can apply at a Spanish consulate for a one-year visa, or in limited cases from inside Spain for a residence permit [2]. Many applicants also look at the special tax regime for people moving to Spain.

Who qualifies

The permit comes from Spain's 2022 start-ups law, which added international teleworking to the country's law on entrepreneurs. The Spanish government's FAQ for the unit that handles it, the UGE (Unidad de Grandes Empresas y Colectivos Estratégicos), sets out the basics [2]:

• you're a non-EU national and an adult (Brits count as non-EU now)
• your work can be done entirely remotely by computer and telecoms, without supervision or management on the ground
• if you're employed, you work only for the foreign employer
• if you're self-employed, you have a commercial contract with a foreign company for at least three months, and Spanish clients make up no more than 20% of your total work
• you're not in Spain irregularly, for instance having overstayed the 90 days in any 180 that British visitors get [4]
• you have no criminal record in Spain or anywhere you've lived in the last five years

Applicants are also commonly asked to show that the company they work for has been trading for a while, that they've worked with it for some time before applying, and that they have a degree or relevant professional experience. We couldn't confirm the exact current conditions on the government pages we opened, so check the UGE's teleworker pages before you apply [5].

Sources: [2], [5].

The income test

You need monthly income from your work of at least 200% of the SMI (salario mínimo interprofesional) [2]. Spain sets the SMI each year. For 2026, Royal Decree 126/2026 fixes it at EUR 1,221 a month, backdated to 1 January [3].

Pound conversions use the Bank of England spot rate of 5 November 2026 (£1 = EUR 1.20). Sources: [2], [3].

The income has to be from work [2]. Savings in the bank don't count towards it, which is the opposite of the non-lucrative visa. Expect to show your contract, payslips or invoices, and bank statements. Foreign documents generally need an apostille and a sworn Spanish translation.

Social security: the bit people get wrong

Working from Spain means you have to be in a social security system, and the UGE treats registration as compulsory [2].

• Employees: your UK employer can register in Spain as a foreign company with no Spanish base and pay Spanish contributions for you. The alternative is to stay in your home country's system, but only where a social security agreement allows it and the home country issues a certificate of coverage for Spain [2]. For Brits that means asking HMRC about the UK–EU rules. Our guide to working abroad for a UK employer explains how posting certificates work, and why many UK employers don't fancy registering in Spain.
• Self-employed: you must join RETA, Spain's self-employed scheme. You can't stay in the UK system instead [2]. The UGE says you can sort out tax and social security registration in one go at a business start-up point (Punto PAE) using your approval, and that failing to register can lead to the permit being cancelled for you and your family [2].

Applying: from the UK or from Spain

From the UK

You apply for a visa at the Spanish consulate for your area. The UGE says the visa lets you live and work in Spain for one year [2]. You then apply for your TIE card on arrival.

From inside Spain

The UGE FAQ is stricter than much of what you'll read online. It says you can't apply for the residence permit from abroad, and that a visa holder can apply in Spain for the residence permit only when 60 days or less are left on the visa, while it's still valid [2]. It also says someone on non-lucrative residence can't apply from inside Spain, because that permit doesn't allow work [2]. People in Spain on a residence permit for higher education can apply if they've been registered with social security since they started working for the foreign company [2].

If you're hoping to arrive as a visitor on 90 days and switch, check the UGE's current position first and get advice from an immigration lawyer. Don't build a move around a route that may not be open to you.

The paperwork

• the application form and your passport
• proof of the job or client contracts and your income
• proof of qualifications or experience
• health cover: Spanish public cover through social security, or private insurance from an insurer authorised in Spain with no co-payments or waiting periods; travel insurance isn't accepted [2]
• a criminal record certificate from where you've lived for the last two years and a sworn statement covering five years [2]
• the fee: EUR 73.26 for a first application in Spain, about £61, paid online before you apply [2]

Family members, including your spouse or partner, children and dependent parents, can apply with you, and the UGE says they can work in Spain without restriction [2].

Tax: the special regime and the UK side

Live in Spain for more than 183 days in a year and you're a Spanish tax resident, taxed on your worldwide income. Spanish income tax rates rise faster than UK ones, so many digital nomads look at the special regime for workers moving to Spain, often called the Beckham Law. Since the 2022 start-ups law, it has been open to international teleworkers.

Under the regime, broadly, you pay a flat rate on Spanish employment income up to a ceiling, and you're taxed like a non-resident on most foreign income, for the year you arrive and the next five. You must not have been a Spanish tax resident in the previous five years, and you have to opt in with the Spanish tax office (Agencia Tributaria) within a deadline after you register with social security. The details are technical, so a tax adviser who knows both countries can check whether it suits you.

Back home, don't forget the UK side:

• Tell HMRC you're leaving (form P85 if you're employed) and check the Statutory Residence Test and split-year treatment for your last UK tax year.
• If your UK employer keeps paying you through PAYE, sort out with HMRC whether UK tax should still come off.
• Think about voluntary National Insurance to keep building your UK State Pension if you're paying into the Spanish system instead.

Is Málaga a good base?

For remote workers it's hard to beat: an international airport with direct flights to most UK cities, a fast-growing tech scene around the Málaga TechPark, coworking spaces in the centre and Soho, and winter sun that makes a January in Manchester feel like a punishment. The flip side is rents, which have risen sharply as the city has become popular. For notes on coworking and neighbourhoods, ask in our community group for Brits in Spain.

Sources

1. GOV.UK (FCDO): Living in Spain
2. Spanish Ministry of Inclusion, UGE: Digital nomads FAQs
3. BOE: Royal Decree 126/2026 setting the minimum wage for 2026
4. GOV.UK (FCDO): Spain travel advice, entry requirements
5. Spanish Ministry of Inclusion, UGE: Permits and requirements

Keep reading

• NIE and TIE: Spain's foreigner numbers explained
• Spain taxes for Brits
• Working abroad for a UK employer: PAYE, National Insurance and posting certificates
• Split-year treatment: the year you leave