TL;DR: Both W-2 employees and 1099 contractors can get Spain’s Digital Nomad Visa with at least €2,849 a month in 2026. W-2 employees need a letter from their employer and a Social Security solution (an SSA certificate of coverage or Spanish registration). 1099 contractors need client contracts of at least 3 months, no more than 20% of their work for Spanish clients, and usually register as self-employed (autónomo) in Spain. For taxes, employees can often use the Beckham Law (flat 24%); contractors generally cannot.
Side by side
| W-2 employee of a US company | 1099 contractor / freelancer | |
|---|---|---|
| Proof for the visa | Employment contract and a company letter allowing you to work remotely from Spain | Contracts with your clients and proof of income |
| Relationship before applying | At least 3 months with the employer | At least 3 months with your clients |
| Company age | The employer must have been operating for at least 1 year | Your clients must have been operating for at least 1 year |
| Spanish clients | Not applicable | Maximum 20% of your work |
| Social Security | SSA certificate of coverage, or the employer registers in Spain | Usually register as autónomo and pay Spanish contributions |
| Spanish income tax | Progressive IRPF on your salary, or Beckham Law (24% up to €600,000) | Progressive IRPF on your net profit; Beckham Law generally not available |
| How you pay | Usually through the annual return, because a US employer normally does not withhold Spanish tax | Quarterly payments on account (Modelo 130) plus the annual return |
| VAT | Not applicable | Services to business clients outside the EU are generally not charged Spanish VAT, but you still file VAT returns |
W-2 employees
Your employer does not need a Spanish entity. You need a letter confirming that you can work remotely from Spain, your role and salary. The hardest part is usually Social Security: your employer can ask the SSA for a certificate of coverage under the US–Spain agreement, or register in Spain and pay Spanish contributions. Results with the certificate are mixed, so plan it early. See our guide for US citizens applying for the Digital Nomad Visa.
For taxes, if you were not tax resident in Spain in the previous five years, the Beckham Law lets remote employees pay a flat 24% on their salary up to €600,000 for six tax years. You must apply within six months.
1099 contractors
You show contracts with your clients (at least 3 months old) and enough income. Once in Spain, you normally register as autónomo with the Tax Agency and Social Security. New autónomos usually pay a reduced flat contribution of €80 a month for the first 12 months.
You pay income tax on your net profit at progressive rates, with quarterly payments on account. Services to business clients outside the EU are generally outside the scope of Spanish VAT, but you must still register and file VAT returns.
On the US side
- You keep filing a US return in both cases. The Foreign Earned Income Exclusion or the Foreign Tax Credit usually prevent double taxation.
- As a self-employed person paying Spanish autónomo contributions, the US–Spain agreement generally means you pay Social Security only in Spain; ask Spain for a certificate of coverage to show the IRS.
How we can help
We prepare your Digital Nomad Visa application as an employee or a freelancer and coordinate the tax side with our tax team. Book a free 15-minute consultation about the visa.
Frequently asked questions
Can I get the Digital Nomad Visa as a 1099 contractor?
Yes. You need contracts with clients that have lasted at least 3 months, enough income, and no more than 20% of your work for Spanish clients.
Can a W-2 employee keep working for a US company from Spain?
Yes, if the company has operated for at least a year, you have worked there for at least 3 months and it confirms you can work remotely from Spain.
Do 1099 contractors have to register as autónomo?
In most cases yes, once they live in Spain, which means paying Spanish Social Security and filing quarterly returns.
Can freelancers use the Beckham Law?
Generally no. It is designed for employees and a few specific profiles, such as accredited entrepreneurs.
Is the income requirement different for employees and contractors?
No. It is €2,849 a month in 2026 for both, plus more for each family member.
