How to File Your First Tax Return in Spain as a Digital Nomad
Becoming a tax resident in Spain means you’ll need to start filing Spanish tax returns — but don’t worry, it’s more manageable than it sounds (especially with expert help).
Here’s everything you need to know about your first tax filing as a digital nomad.
1. When Do You Become a Tax Resident?
- You spend more than 183 days in Spain in a calendar year
- Your center of economic interests (clients, income, assets) is in Spain
If this is the case, you must file IRPF (Personal Income Tax) for worldwide income, unless a special regime applies.
2. When to File (Tax Calendar)
- Tax year: January 1 – December 31
- Filing period: April to June of the following year
For example, income from 2025 is declared between April–June 2026.
3. What Income Must You Declare?
- Salary from foreign or Spanish companies
- Freelance or self-employed income
- Dividends, capital gains, rental income
- Crypto income, royalties, and more
Note: If you’re under the Beckham Regime, only Spanish-sourced income is taxed at 24% up to €600,000.
4. What Documents Do You Need?
- NIE number and Spanish tax ID
- Certificate of tax residence from your previous country (if relevant)
- Income statements, contracts, and invoices
- Foreign bank and investment data
- Expense receipts (for freelancers)
5. Can You Deduct Expenses?
If you’re self-employed in Spain, you can deduct expenses such as:
- Work equipment
- Internet and phone bills
- Co-working space fees
- Business travel
- Tax/legal fees
We help you determine what’s deductible and avoid red flags in case of an audit.
How NomadTaxSpain Helps You
- Evaluate your tax residency status
- File your first Modelo 100 (IRPF) correctly
- Apply double taxation treaties
- Benefit from special regimes like Beckham
- Submit returns for self-employment, crypto, or property