The plan to issue special visas or residence permits to freelancers (digital nomads) is part of an effort to make Spain a center of attraction for innovative companies and, as a result, freelancers from among those who live outside the European Economic Area, which includes 27 countries of the European Union. Also, this law is designed to return the Spaniards who left the country. Also, one of the main goals of Spain is to replenish finances through the payment of taxes by freelancers (digital nomads)

There are two options for applying for a freelance visa (digital nomad visa) - applying through the consulate of the country of residence or from within Spain. In the first case, you get a long-term visa with the right to reside in the country, which after a year changes to a residence permit for a period of three years. In the second case, you are immediately issued a residence permit for a period of three years. After three years, you can extend your residence permit for two years. The main requirement for such an extension is the payment of taxes at a level not less than the minimum established by law for a specified period.

The main tax you have to pay in Spain is 24%. The name of the tax is IRPF (Impuesto sobre la Renta de las Personas Físicas). In addition, if there is no social security mutual recognition agreement between your countries, you need to pay a tax to Social Security - about 6%