Spain (DNV)

• Monthly minimum (USD): $3K
• Monthly minimum (native): 2,850 EUR
• Multiple of minimum wage: 2×

Last 3 months payslips + employment contract OR client contracts for 1+ years + freelance certificates

200% of Spanish IPREM (Indicador Público de Renta de Efectos Múltiples). 2025 IPREM EUR 600/mo × 200% × 14 payments / 12 = ~EUR 2,762/mo. +75% IPREM (~EUR 450) for first dependent, +25% (~EUR 150) per additional.

• Becomes tax resident: After 183 days in Spain in a calendar year
• Flat-rate regime: 24%
• Special regime: Beckham Law (Régimen Especial para Trabajadores Desplazados) extended to DNV holders 2023
• Foreign income: Under Beckham regime (6 years): 24% flat on Spanish-source employment income up to EUR 600K, 47% above; foreign-source income (NON-employment) generally exempt; foreign employment from non-Spanish employer also potentially exempt. Outside Beckham: worldwide income at progressive rates up to ~47%.

Beckham Law is the single biggest tax draw of Spanish DNV. Must elect within 6 months of registering with social security. 6-year duration. After Beckham expires, full worldwide taxation. Wealth tax applies in some autonomous communities (Madrid exempts; Catalonia/Valencia apply).

• Must work for foreign employer: Yes
• Local clients allowed: Yes
• Local employment allowed: No
• Self-employed accepted: Yes
• Salaried vs freelance: both

• Spouse: Yes
• Children under 18: Yes
• Dependent adult children: Yes
• Parents dependent: Yes
• + Income per dependent: $165

Family included on single application (faster than most EU DNVs). Income +75% IPREM for first dependent, +25% IPREM per additional.