Global Mobility

The digital nomad visa (for international remote workers) requires proof of a minimum income equivalent to 200% of the National Minimum Wage (SMI), a minimum of three months’ service with the foreign company, and express authorisation to work remotely from Spain.

This scheme, introduced by the recent Startups Act (Law 28/2022), makes it easier to attract talent, but imposes strict documentary scrutiny by the Large Companies Unit (UGE-CE):

• Income Threshold (200% of the SMI): The main applicant must demonstrate recurring and guaranteed income of approximately €31,752 per annum (based on the current SMI). This threshold increases by 75% of the SMI for the first family member joining the applicant and by an additional 25% for each subsequent family member.
• Length of Service (3 months): It is mandatory to demonstrate an uninterrupted employment or commercial relationship with the foreign company or client for at least the three months immediately preceding the submission of the application.
• Teleworking Authorisation: The foreign parent company must issue an explicit corporate certificate authorising the employee to provide their services via teleworking from Spanish territory.

Spanish law allows digital nomads to operate under two different arrangements: as employees (exclusively for foreign parent companies) or as self-employed professionals, requiring in both cases three years’ professional experience or a higher education qualification.

The legislator has divided the operational and tax regime for international teleworkers as follows:

Qualification Requirement: Regardless of the category, the candidate must be a highly qualified professional. This is demonstrated by (i) a bachelor’s or master’s degree from a prestigious university or business school, or (ii) a minimum of three years’ professional experience in their sector.

To process an intra-corporate transfer (ICT authorisation) to Spain, the non-EU executive or specialist must demonstrate a minimum of three months’ uninterrupted service with the foreign corporation. At Seegman, we manage complex ICT applications by coordinating international parent companies with their subsidiaries in Madrid or Lisbon to ensure a corporate relocation without operational disruptions.

The Intra-Corporate Transfer regime (under Directive 2014/66/EU and Law 14/2013) requires proof that the worker is already an established part of the multinational’s operations:

• Minimum Length of Service Required: The employee must have worked for the parent company, or for any other entity within the same business group, for a continuous period of at least 3 months prior to the application.
• Eligible Professional Categories: This permit is reserved exclusively for three corporate categories: senior management, technical specialists with unique knowledge of the company, and trainees.
• Maintenance of the Agreement: During the transfer to Spain, the worker must maintain an active employment relationship with the parent company.

Regarding intra-company transfers: What specific corporate documents must be submitted to prove the operational status and relationship between the foreign company and the Spanish subsidiary?

The viability of the intra-company transfer requires conclusive proof of the corporate link between the foreign parent company and the Spanish subsidiary through articles of association, certificates from the Commercial Register and annual accounts that substantiate the actual economic activity.

The Spanish authorities are extremely cautious to prevent the use of shell companies. Therefore, the corporate file must include the following evidence:

• Certification of Corporate Linkage: Notarised documentation (duly apostilled and translated) demonstrating that both companies belong to the same group of companies, either through direct shareholding control or by belonging to the same parent holding company.
• Public Deeds and Registration: A copy of the deed of incorporation of the Spanish subsidiary and its current certificate of registration in the Commercial Register.
• Proof of Actual Activity: The host company in Spain must demonstrate continuous economic activity by submitting recent tax returns (VAT, Corporation Tax) and proof of registration with the Social Security system certifying that the subsidiary is not inactive.

The temporary cross-border posting of workers within the European Union to Spain is regulated by Directive 96/71/EC, requiring prior notification to the regional labour authority and the maintenance of Social Security cover in the country of origin via the A1 certificate.

When an EU company temporarily posts its employees to Spain to provide services, no visa is required, but strict compliance with social and labour regulations is essential:

Law 14/2013 allows for the joint and simultaneous application for a residence permit for the principal applicant and their immediate family, completely bypassing the long waiting times associated with family reunification under the general scheme. Our Global Mobility practice at Seegman ensures the simultaneous relocation of senior executives and their families, mitigating any personal friction during relocations to the Iberian Peninsula.

This ‘joint application’ benefit is one of the greatest advantages of permits covered under the Entrepreneurs Act (Golden Visa, Digital Nomads, PAC and Intra-Company Transfer).

• Eligible Family Members: The principal applicant may include in their initial application their spouse or registered civil partner, minor children, adult children who are financially dependent on the principal applicant (and have not formed their own family unit), and dependent ascendants.
• Simultaneous Processing: The UGE-CE processes the application for the entire family unit in a single decision within 20 working days.
• Right to Work: A key regulatory advantage is that a spouse or partner reunited under Law 14/2013 automatically obtains a residence permit that also authorises them to work in Spain, either as an employee or self-employed, without additional restrictions.