How to File Your First Tax Return in Spain as a Digital Nomad

1. When Do You Become a Tax Resident?

• You spend more than 183 days in Spain in a calendar year
• Your center of economic interests (clients, income, assets) is in Spain

If this is the case, you must file IRPF (Personal Income Tax) for worldwide income, unless a special regime applies.

2. When to File (Tax Calendar)

• Tax year: January 1 – December 31
• Filing period: April to June of the following year

For example, income from 2025 is declared between April–June 2026.

3. What Income Must You Declare?

• Salary from foreign or Spanish companies
• Freelance or self-employed income
• Dividends, capital gains, rental income
• Crypto income, royalties, and more

Note: If you’re under the Beckham Regime, only Spanish-sourced income is taxed at 24% up to €600,000.

4. What Documents Do You Need?

• NIE number and Spanish tax ID
• Certificate of tax residence from your previous country (if relevant)
• Income statements, contracts, and invoices
• Foreign bank and investment data
• Expense receipts (for freelancers)

5. Can You Deduct Expenses?

If you’re self-employed in Spain, you can deduct expenses such as:

• Work equipment
• Internet and phone bills
• Co-working space fees
• Business travel
• Tax/legal fees

We help you determine what’s deductible and avoid red flags in case of an audit.