Do I have to file an income tax return if I am a non-resident or a digital nomad?
If you are considered a non tax resident in Spain (i.e., you do not meet the criteria for tax residence), you are only required to file a tax return for income obtained in Spain through the Non-Resident Income Tax (IRNR).
On the contrary, if you are a tax resident in Spain, you are subject to the general Personal Income Tax (IRPF) regime and must file an income tax return. Having a digital nomad visa does not automatically exempt you from being considered a tax resident, as residency depends on other criteria such as spending more than 183 days in Spain, having your center of economic interests there, or your vital interests (family, etc.).
Therefore:
- If you are not a resident: You may need to file Form 210 for your Spanish-sourced income.
- If you become a tax resident: You will need to declare your income as a resident (IRPF), unless you qualify for or opt into the special regime for expatriates (Beckham Law).
You can find more information about the expatriate regime or Beckham Law in our dedicated FAQ.
If I moved to Spain mid-year, do I declare the whole year or only after my arrival?
If you move to Spain and become a tax resident during the year, your tax obligations are determined by your residency status.
If you are a tax resident in that year, you must file your income tax return as a resident for the entire year, unless you opt for the special expatriate regime. If you are a non-resident for the whole year (e.g., you arrive late or do not meet residency criteria), you only declare Spanish-sourced income as a non-resident.
For the special expatriate regime, “transfer year” rules may apply, so it is important to determine your residency date and the start of the regime in your year of arrival.
How are taxes handled if I receive income both in Spain and abroad while being a non-resident?
If you are a non-resident, Non-Resident Income Tax (IRNR) only applies to income generated within Spain. Income earned abroad is not included in this tax return.
If you become a tax resident, the Spanish Personal Income Tax (IRPF) applies to your worldwide income (with some exceptions), unless you opt for the special expatriate regime, which offers certain advantages.
In short:
- Non-resident: only Spanish income is taxed.
- Resident: worldwide income is taxed, unless covered by the special regime.