Spain's international teleworker permit — the digital nomad visa created by Law 28/2022 — solves an immigration problem. It does not solve a tax problem. For a founder who owns a company abroad, moving to Spain raises three separate questions: where you are tax resident, where your company is tax resident, and where social security is owed — each with its own rules and deadlines.
This guide lists what to check before the move, in the order the issues arise. It is general information, not tax advice; thresholds and conditions change, so verify the current rules with the tax authority or a qualified adviser before you act.
When do you become a Spanish tax resident?
The main test is physical presence: more than 183 days in Spain within a calendar year generally makes you tax resident. Spain also looks at your centre of economic interests, and a spouse and minor children living in Spain create a presumption of residence. There is no split-year treatment — you are resident or non-resident for the whole calendar year — so the month you arrive can decide when your worldwide income first falls into the Spanish net. Plan the arrival date around the day count, not just the visa appointment.
Can a founder use the Beckham regime?
The special expatriate regime (Article 93 of the income tax law, the Beckham regime) is the main reason high earners consider Spain. It taxes employment income at a flat 24% up to EUR 600,000 a year (47% above) for the arrival year plus five more. Headline conditions: no Spanish tax residence in the previous five years, a move linked to work such as an approved teleworking arrangement, and an election filed within the statutory window after registering with Spanish social security.
The founder-specific catches sit in the exclusions. Income obtained through a permanent establishment in Spain does not qualify, and ordinary self-employment generally falls outside the regime except for defined cases such as qualifying entrepreneurial activity. Company directors can qualify, but restrictions apply where the company is an asset-holding vehicle and the director holds a significant stake. If your remuneration mixes salary, director fees and dividends, have the mix reviewed before relying on the flat rate.
What happens to your foreign company when you move?
A company incorporated abroad can still become Spanish tax resident if its effective management moves to Spain — and a founder running day-to-day operations from Malaga looks a lot like exactly that. Even short of that, a permanent establishment can arise if you habitually conclude contracts or maintain a fixed base for the business in Spain.
Practical mitigations are structural, not cosmetic: real decision-making and substance where the company is registered, documented board practice, clear intercompany contracts, and arm's-length pricing for services you provide from Spain. Decide the design before the move; retrofitting it after a tax authority question is far harder.
How are salary, dividends and capital gains taxed?
- Under the Beckham regime: employment income is taxed at the flat rates wherever earned, while most foreign-source dividends, interest and capital gains stay outside the Spanish net during the regime; Spanish-source savings income is taxed at savings rates.
- Without the regime: you are an ordinary resident taxed on worldwide income at progressive rates, with savings income on the savings scale and foreign tax credits where treaties allow.
One nuance founders miss: taxpayers under the special regime often cannot obtain a Spanish residence certificate for treaty purposes, which can affect foreign withholding on dividends or fees paid to you. Model the whole flow — company profit, distribution route, withholding, Spanish treatment — before choosing.
Where do you pay social security?
The visa file itself forces this question: applicants show either a certificate of coverage under a social security agreement with the employer's country, or registration in the Spanish system, typically as self-employed. For a founder employed by their own foreign company, the route depends on whether such an agreement exists and what it covers. Self-employed contributions are income-linked and change over time; obtain current figures. The route you pick also drives the Beckham election deadline — treat the two as one workstream.
Which reporting obligations should you plan for?
- Under the special regime: no Modelo 720 foreign-asset declaration and wealth tax limited to Spanish assets, filed on the regime's own forms.
- As an ordinary resident: worldwide income reporting, Modelo 720 for foreign accounts, securities and property above the thresholds, and potential wealth and solidarity taxes depending on the region and asset level.
The regime ends after its maximum term — map what your filings look like in year seven, not just year one.
What is the 20% limit on Spanish clients?
Self-employed visa holders may serve Spanish clients only up to around 20% of their activity; employees are expected to work for their foreign employer. If you plan to develop the Spanish market, track Spanish revenue from the start and plan the structure you will need once it passes the cap.
What should you check before booking the move?
- Arrival date versus the 183-day count for the first calendar year.
- Beckham eligibility, exclusions and the election deadline after social security registration.
- Where your company's management and substance will genuinely sit.
- How you will pay yourself: salary, director fees, dividends — and the treatment of each.
- Social security route and current contribution figures.
- Departure-country rules: exit tax, deregistration, treaty tie-breakers.
Run both scenarios — with and without the special regime — before committing to a date. Corpenza works through the visa file, the corporate structure and the tax mapping as one sequence for relocating founders. Talk to the Corpenza team before fixing your moving date.
Official sources: Law 28/2022 in the Official State Gazette (BOE); Spanish Tax Agency (Agencia Tributaria).
