Question
I have a question regarding Spain Non Lucrative Visa, working and tax…. I you become a resident on a Spain Non Lucrative Visa and then start working remotely for a non-Spanish company, (which is permissible following a supreme court ruling) and the business is registered overseas. Where do you pay any taxes, Spain or the overseas registered country? Also, does this also include working for yourself?
Answers
These are the answers from Spainguru’s Facebook group members:
“You should apply for a modification of your visa, apply for the Digital Nomad Visa after 3 months on your new remote work contract. Even though strictly speaking it’s not permitted to work on the Spain Non Lucrative Visa, if it’s to regularise your situation and qualify for the Digital Nomad Visa, it has been allowed in many occasions. Most likely because besides tax, Spain will also receive Social Security contributions from you, as Autónomo.”
“I’m not aware of any such Supreme Court ruling. Remote working is the subject of the Digital Nomad Visa, not NLV.”
“It’s either wrong, or you’ve misunderstood it. Remote working is the DNV, or if you want to be self employed, the autonomo visa. You cannot work in Spain on an NLV.”
“The NLV simply does not provide the right to work in Spain. What you do the the rest of world is up to you. This has been stated very clearly by the Supreme Court.”
“To be categoric on this, the Spanish Supreme Court said ‘No es que el solicitante de este tipo de visados no realice trabajo alguno, sino que no lo realice en España.’ – STS de fecha 22 de marzo de 2012, Rº 299/2010”
“You live in Spain, you pay taxes in Spain.”
“If you are a Spanish tax resident, you pay taxes on your global income, including income from remote overseas work.”
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Conclusion
The discussion makes clear that the Spain Non Lucrative Visa (NLV) does not authorize employment in Spain. The Spanish Supreme Court (STS de fecha 22 de marzo de 2012, Rº 299/2010) clarified that the restriction refers specifically to working in Spain for Spanish entities, not to earning income from abroad. In other words, “no es que el solicitante de este tipo de visados no realice trabajo alguno, sino que no lo realice en España.”
However, in practice, most consulates and immigration offices interpret the NLV strictly. If your intention is to work remotely for a foreign employer or as self-employed, the safer path is to apply for a DNV or modify your NLV into a Digital Nomad Visa (after three months in Spain) or to apply for an autónomo/self-employment permit. These categories allow you to work legally and contribute to Spanish Social Security.
Tax obligations are also critical. Once you reside in Spain for more than 183 days in a year, you are considered a Spanish tax resident. This means you must declare and pay taxes in Spain on your worldwide income, including remote overseas earnings and income from your own business, regardless of where it is registered. Double Taxation Treaties may prevent you from paying tax twice, but Spain will generally require you to declare all income.
For residents holding an NLV, the safest approach is to avoid working under this permit. If work is necessary, switching to the appropriate visa type ensures compliance with both immigration and tax regulations.
This article is based on personal opinions from the Spainguru community and is not legal advice.
