💻 The Digital Nomad Tax Checklist: Your First 6 Months in Spain

Moving to Spain as a remote worker or freelancer is exciting, but the paperwork can feel overwhelming. This checklist synthesizes the key legal, administrative, and tax requirements you must complete within your first six months to ensure full compliance, whether you are on the Digital Nomad Visa or another permit.

🔑 Phase 1: Establish Legal & Administrative Status

These are the non-tax steps that are prerequisite to filing taxes.

Task	Action Required	Deadline / Timing
1. NIE / TIE	Obtain your Foreigner Identity Number (NIE) and apply for your Physical Foreigner Identity Card (TIE).	Within 30 days of entry (if on DNV/Residency Visa).
2. Empadronamiento	Register at your local Town Hall (Ayuntamiento) to get a residency certificate (Certificado de Empadronamiento).	ASAP—Needed for many other processes (TIE, health).
3. Social Security Registration (Autónomo)	Register with the Spanish Social Security system as a self-employed worker (Autónomo).	Before starting work. Essential for the flat quota benefit.
4. Tax Registration (Modelo 036/037)	File Modelo 036 (or 037 for simplified registration) with the AEAT to officially start your economic activity.	Before starting work. Required to legally issue invoices.
5. Health Coverage	Secure public health coverage (if eligible via Social Security) or maintain private coverage as required by your visa.	Immediately upon arrival.

💰 Phase 2: Tax Regime Selection (The Big Decision)

The most critical decision for a Digital Nomad is choosing the tax regime. This must be done quickly.

Decision	Action Required / Form	Tax Implication
A. Standard IRPF Regime	File IRPF annually. No special forms required to enter this regime.	Taxed progressively on worldwide income (up to $\approx 50\%$). Can deduct expenses related to your work.
B. Beckham Law Regime (Modelo 149)	File Modelo 149 (Application for Special Regime).	Taxed at a flat 24% on Spanish employment income (up to €600,000) for 6 years. Cannot deduct business expenses.
Deadline Note	If opting for the Beckham Law, you must submit Modelo 149 within six months of your Social Security registration date. Missing this deadline means you must use the Standard IRPF regime for the first year.

📈 Phase 3: Ongoing Quarterly Tax Compliance (Autónomo)

If you operate under the Standard IRPF Regime (the most common path for self-employed digital nomads not using Beckham Law), you have ongoing quarterly obligations.

Task	Form / Obligation	Deadline	Focus
1. Income Tax Pre-Payment	Modelo 130 (or 131 if applicable)	1st to 20th of April, July, October, January.	Quarterly payment of $20\%$ of your net profits towards your annual IRPF bill.
2. VAT / IVA Declaration	Modelo 303	1st to 30th of April, July, October, January.	Quarterly declaration of VAT collected and VAT paid (if applicable to your clients/services).
3. Annual VAT Summary	Modelo 390	January 1st to 30th.	Annual summary of all quarterly VAT transactions.
4. Annual IRPF Declaration	Modelo 100 (Renta)	April to June of the following year.	The final annual reconciliation of your taxes.

⚠️ Tax Planning Tip: If your income is sourced entirely from outside Spain, you may be exempt from VAT (Modelo 303) under the general reverse charge rule. Consult an advisor on whether you qualify for the Exención de IVA.

🌍 Phase 4: Foreign Asset Compliance

Regardless of whether you choose Beckham Law or Standard IRPF, you must comply with foreign asset declaration rules.

Task	Form / Obligation	Deadline	Focus
1. Foreign Asset Declaration	Modelo 720	January 1st to March 31st annually (for assets held in the previous year).	Mandatory if your foreign assets (bank accounts, investments, real estate) exceed €50,000 total.
2. Wealth Tax Check	(No specific form initially)	Check regional rules upon establishing tax residency.	If your worldwide net assets exceed the regional limit (e.g., typically $>\ €700,000$), you must file Modelo 714.

Tax Guide 2026

If you need an overall view of tax obligations, click on Taxes in Spain Guide 2026.