Visas, residence, taxes and social security for autónomos in Spain

Translated from the Spanish original kb/visados.md on 13.10.2026. The Spanish file is the source of truth.

Check date: 08.10.2026. Rule base for foreign nationals (including citizens of the Russian Federation) who work in Spain as an autónomo or through an SL, including a move between autonomous communities. The examples are indicative. This is a rule base for the service, not an opinion on the admissibility of a specific application. Immigration status, tax residence, the special regime of art. 93 LIRPF and the Social Security regime must be analyzed separately.

Summary

Two corrections of dangerous assumptions: «digital nomad autónomo = régimen Beckham» is wrong. «There is no Social Security agreement between Spain and Russia» is also wrong. The agreement exists, but it does not exempt every Russian individual entrepreneur from RETA.

Rules

1. Applicable wording and different procedures. The regime for remote workers and the new entrepreneur figure apply after Ley 28/2022, from 23.12.2022. The tax changes to art. 93 apply from 01.01.2023. For the general regime, RD 1155/2024 applies from 20.05.2025, not the previous RD 557/2011. The consolidated version of RD 1155/2024 with the update of 22.09.2026 has been checked. The grant date of the previous authorization and the transitional provisions matter: an existing card does not change its term automatically. Sources: Ley 14/2013, Ley 28/2022, RD 1155/2024.

2. General requirements of the régimen Beckham, from 01.01.2023. You must acquire tax residence in Spain as a result of a qualifying move. The AEAT requires «That they have not been resident in Spain during the five tax periods prior to the one in which their move to Spanish territory takes place». You must hold a title provided for in art. 93 and meet the other requirements. To check the five periods, the AEAT clarifies: «the year of acquisition of residence is taken as the reference, and not the year of the move». According to the AEAT, the move must take place «either in the first year of application of the regime or in the previous year». Example: residence for the first time in 2026 → the years 2021–2025 are checked. «This special regime will apply during the tax period in which the taxpayer acquires tax residence in Spain, and during the following five tax periods», not for six years from the TIE date. The option is normally communicated with Modelo 149, within «Six months from the activity start date shown in the registration with Social Security in Spain or in the documentation that allows, where applicable, the continued application of the Social Security legislation of origin or, if registration with Social Security was not mandatory, from the activity start date shown in a supporting document». The annual return is Modelo 151. Obtaining a new visa, incorporating an SL or moving between communities when the person already resides in Spain does not restart these terms. Sources: AEAT, scope of application, IRPF 2025, Modelo 149 instructions.

3. Régimen Beckham by title.

   • Entrepreneur: art. 93.1.b).3.º admits «carrying out in Spain an economic activity classified as an entrepreneurial activity, in accordance with the procedure described in article 70 of Ley 14/2013». A favorable ENISA report is required. An arbitrary startup name or an ordinary alta as autónomo is not enough. The AEAT refers to the residence authorization prior to the relevant move. For EU citizens and persons with a right of free movement, their own ENISA report prior to the move is required. The immigration option to file the application while already in Spain does not on its own prove the tax right to the regime.
   • Digital nomad autónomo: the favorable presumption of art. 93.1.b).1.º refers to the «case of employed workers who hold the visa for international remote work provided for in Ley 14/2013, of 27 September, on support for entrepreneurs and their internationalization». The professional services of the autónomo must be assessed under their own titles: entrepreneurial activity, or the activity of «a highly qualified professional who provides services to emerging companies […] or who carries out training, research, development and innovation activities». For this title, among other things, it is checked that the remuneration represents «in total more than 40 % of all business, professional and personal work income». The 24% cannot simply be applied to all self-employed workers with a digital nomad visa.
   • Self-employment: regular consulting or development as an autónomo is not an art. 93 title. The entrepreneurial exception or another exception must be proven separately. The TIE type does not replace the tax check.
   • EU/others: the analysis is the same. Nationality on its own is neither a title nor a bar. For the director of an SL there is a specific route in art. 93.1.b).2.º: «As a result of acquiring the status of director of an entity». However, services of the shareholder of the company other than the director functions may constitute an economic activity that is not admitted.
   • For all: art. 93.1.c) requires «That they do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory, except in the case provided for in letter b).3.º and 4.º of this section». Do not mix this tax test with the choice of SS regime.

   Source and current interpretation: AEAT, requirements of art. 93 and art. 113 RIRPF.

4. Digital nomad: activity limits, from 23.12.2022. Arts. 74 bis–ter of Ley 14/2013 require the «exclusive use of computer, telematic and telecommunication means and systems». Art. 74 ter.a): «The existence of a real and continuous activity for at least one year of the company or group of companies with which the worker has an employment or professional relationship». For a professional relationship, they require proof «that the worker has had a commercial relationship with one or more companies not located in Spain for at least the last three months». They also require «documentation proving the terms and conditions under which they will carry out the remote professional activity». Qualification: the application may be filed by «qualified professionals who prove that they are graduates or postgraduates of universities of recognized prestige, vocational training and business schools of recognized prestige, or who have a minimum professional experience of three years». For the initial application, keep the contracts, the start dates, the proof of the clients' activity and the permissions or conditions to work from Spain. The three months are not a seniority requirement in RETA. They also do not require that each new client, after the authorization is granted, already has a three-month history.

   For professional activity, the law allows work for a company located in Spain «provided that the percentage of such work does not exceed 20 % of their total professional activity». The foreign activity must continue. You cannot switch entirely to Spanish clients. For employment activity, the holder «may only work for companies based outside national territory»: the 20% limit does not carry over to a Spanish employer. In this article, the law does not set a formula of «turnover over a rolling 365 days». The money share and the rolling year are useful service indicators. They are not a safe harbor set by law. Sources: arts. 74 bis–quinquies, UGE, Initial applications for authorization for international remote workers, UGE, Frequently asked questions. Residence and Work Authorizations for International Remote Workers.

5. Entrepreneur: consistency with the project, from 23.12.2022. Under art. 70.2, the following are taken into account: a) «The professional profile of the applicant and their involvement in the project»; b) «The business plan, which will include a description of the project, of the product or service it develops, and its financing, including the required investment and the possible sources of financing»; c) «The elements that generate added value for the Spanish economy, innovation or investment opportunities». This article does not set a general mandatory minimum of investment or of jobs created. The financing must match the project. The activity must genuinely maintain the conditions under which the authorization was granted. A change of business model, the end of the project or its replacement by ordinary self-employed work require a separate assessment. They do not mean an automatic continuation of the status. For renewal, the UGE describes the procedure to request the ENISA report again. Do not treat any deviation from the plan as an automatic loss of the TIE. The competent body decides after the established procedure. Sources: arts. 69–70, Instrucción DGM 1/2023, 03.04.2023, UGE, initial and renewal application.

6. Self-employment: territory and renewal, from 20.05.2025. Art. 83 RD 1155/2024: the initial authorization «will last one year and will be limited to a regional geographical scope and to one sector of activity». Art. 85.6: «Foreign persons who wish to carry out self-employed activities during the first year of the authorization simultaneously in several autonomous communities, and always in relation to the same sector of activity, must obtain the corresponding self-employment work authorizations […]». Art. 87: the renewed authorization «will be valid for four years, unless a long-term residence authorization applies, and will entitle the holder to work as an employee and as a self-employed person anywhere in national territory and in any sector of activity». Therefore, moving the actual activity to another autonomous community before the first renewal cannot be considered free just because a NIE and an alta in RETA already exist. The resolution is checked. The need for a modification or an additional authorization is also checked. A client's address in another community does not on its own mean that the place of activity has moved.

   In the initial application, art. 84 requires, among other requirements, «To meet the requirements that current legislation demands of nationals for the opening and operation of the planned activity», «To hold the legally required professional qualification or sufficient proven experience in the exercise of the professional activity, when the activity requires it, as well as, where applicable, membership of a professional association when so required» and «To prove the sufficiency of the planned investment for the implementation of the project». Art. 84 of the new Regulation does not set a universal economic minimum of «100% of IPREM for each autónomo». On renewal, the usual title is the continuity of the activity and the check of taxes and SS. There are also alternatives in art. 86.2: when a family member «met the economic requirements to reunify the worker», when «the protection for cessation of activity» had been recognized, certain cases of «economically dependent self-employed workers» (TRADE) and other titles provided for. Source: RD 1155/2024, arts. 83–87.

7. Taxes and SS on self-employment renewal. Arts. 86.2.a) and 86.5 provide for the «ex officio check of compliance with their tax and Social Security obligations». «Unpaid Social Security contributions will not prevent the renewal of the authorization, provided that the regular performance of the activity is proven». The competent body «will inform the Labour and Social Security Inspectorate of the situation of unpaid contributions». This does not mean that the debt is forgiven. It does not permit non-payment. A negative certificate is an alert and requires analysis. It is not a direct conclusion of «renewal prohibited». For the digital nomad and the entrepreneur, Ley 14/2013 requires maintaining the conditions. However, the text of the law does not set its own universal requirement to provide precisely Modelo 100/151 or both certificates at each renewal. Sources: art. 86, Hoja 15 - Renewal of the temporary residence and self-employment authorization, May 2025 update, art. 76 Ley 14/2013.

8. Social Security depends on the real work, not on the name of the visa. For the digital nomad with professional activity, the UGE requires the «commitment to register in the Spanish Special Regime for Self-Employed Workers (RETA) once the authorization is obtained and before starting the activity in Spain», unless a valid exception exists under international rules with a suitable certificate of applicable legislation or of coverage. For the entrepreneur and the self-employed person who work personally as autónomos, the usual result is also RETA. In an SL, the functions, the control and the shareholding are analyzed. RETA cannot be assigned automatically to all holders of the entrepreneur visa. Conversely, it cannot be removed after the company is incorporated. Private health insurance does not replace mandatory contributions. Separate proof of health coverage may be needed even with foreign SS. The régimen Beckham does not exempt from RETA. Sources: UGE, Initial applications for authorization for international remote workers, DGM 1/2023, RD 1155/2024, art. 85.

9. Russia: an agreement exists, but there is no automatic exemption from RETA. The Spain–Russian Federation Social Security Agreement was signed on 11.04.1994 and has been in force since 22.02.1996. The general rule is the legislation of the country where the work is done. The TGSS states expressly that the usual temporary posting scheme of up to five years refers to employed workers: «Self-employed workers cannot benefit from the provisions of this section». Autónomos are posted through the «Other exceptions» procedure, with the «agreement of the Social Security of the Russian Federation». The TGSS page describes the posting from Spain to Russia and the documents E/R.1 and E/R.2. It cannot be declared automatically that they serve for a posting in the opposite direction. For a Russian autónomo who works from Spain, the payment of Russian contributions, the status of Russian individual entrepreneur or a Russian passport are not enough. The practical availability and the acceptance of a specific Russian certificate for digital nomads in 2026 must be considered UNVERIFIED until the TGSS or the UGE confirms them. Without a proven title, the service must not disable RETA. Sources: BOE, agreement and administrative arrangement, TGSS, posted workers Russia.

10. EU/«without limitations» does not mean the absence of an administrative status. For EU/EEA citizens, under art. 7.1.a) RD 240/2007, a person has the right of residence for a period of more than three months if they «Are an employed or self-employed worker in Spain». The application for registration in the Central Register of Foreigners «must be filed within three months from the date of entry into Spain». For an economically inactive EU citizen, it is checked that they have «sufficient resources not to become a burden on the social assistance system in Spain during their period of residence, as well as health insurance that covers all risks in Spain». The 200% SMI threshold of the digital nomad is not checked. A Russian citizen cannot choose «EU/none» only to disable the checks. A specific document or title is needed, for example long-term residence or the applicable right as a family member. The limitations and the terms of that document are taken into account separately. Sources: RD 240/2007, Orden PRE/1490/2012, resources and proof of activity.

11. Tax residence is a different counter. Art. 9 LIRPF, according to the AEAT: «That they stay in Spain more than 183 days during the calendar year» or «That the main core or the base of their activities or economic interests is located in Spain, directly or indirectly». There is a family presumption that applies «unless proven otherwise». For the count, «their sporadic absences are counted, unless they prove their tax residence in another country». Therefore, «fewer than 184 physical days» does not guarantee non-residence. The TIE does not prove residence automatically either. In case of dual residence, a separate analysis of the applicable treaty is required. Source: AEAT, residence of individuals.

12. Long-term residence and nationality: different clocks. Normally, for national long-term residence you must «Have resided legally and continuously in Spanish territory during the five years prior to filing the application». Continuity is not affected by «Absences from Spanish territory of up to six continuous months, provided that the total does not exceed ten months within the five years». «If it is for work reasons, it may not exceed a total of eighteen months within the five required years»; the corresponding proof is needed. Force majeure is assessed individually. This is not an automatic grant after five years of seniority. It is not a tax residence rule. For a Russian citizen, the usual period for nationality by residence is ten years, unless a personal reason for a reduction exists. The Ministry of Justice requires residence in Spain «in a legal, continuous and immediately prior manner to the application». The absence rules of long-term residence cannot be declared safe limits for nationality. Sources: Hoja 49 - National long-term residence authorization, arts. 182–185 RD 1155/2024, Ministry of Justice, Spanish nationality by residence.

Figures

All amounts are in euros. Do not mix the monthly SMI in 14 payments with its annual equivalent spread over 12 months. For the autónomo, the last column is useful for comparison with twelve months of income. However, the calculation base that the body uses must be stored explicitly.

• SMI 2025: RD 87/2025, entry into force on 13.02.2025, economic effects from 01.01.2025. SMI 2026: RD 126/2026, entry into force on 20.02.2026, economic effects from 01.01.2026. The retroactive salary effect of the SMI does not mean the automatic annulment of a residence authorization that was already granted. The application of the new threshold to a specific file is checked according to the procedure.
• Digital nomad: the UGE information sheet requires for the holder an «amount that represents monthly 200% of the current minimum interprofessional wage (SMI)» and, for the family, «at least 75% of the SMI. 25% of the SMI will be required for each member in addition to the two persons mentioned». The instruction uses the same formula. The Consulate in Buenos Aires states expressly: «The salary must be at least 200% of the SMI, that is, € 2.442 per month over 14 payments». The Consulate in Washington publishes 2 442 € per month. Therefore, 2 442 × 12 cannot be presented without caveats as the annual equivalent of 200% of the SMI. For the budget and the alerts, also show 34 188 €/year and 2 849 €/month if spread over 12 months. Do not claim that every body expressly publishes this last figure.
• Entrepreneur: the same percentages of 200% + 75% + 25% are set in the Instrucción DGM 1/2023, section on economic means. They are means to support the applicant and their family. They are not a minimum turnover of the startup and not a substitute for the financing of the project. Show personal means and business investment separately.
• Initial application and renewal for digital nomad / entrepreneur: the maintenance of sufficient means is assessed according to the current SMI and the composition of the family. Do not fix the threshold forever according to the year of the first residence authorization. To prove the means, prepare the current contracts, the invoices, the receipts into the bank account and the documents on the legal means available. Three points require a check against the current information sheet or consulate: the possibility to cover an income shortfall with savings, the calculation of the coverage required for the whole period and the gross/net interpretation for a specific autónomo. Do not treat the account balance as a substitute for the mandatory foreign activity of the digital nomad.
• Self-employment: the new art. 84 requires sufficient investment in the specific project, not a single amount for everyone. On ordinary renewal, a viable continuing activity and the tax and SS check are required, not a universal «mandatory 200% of the SMI». If the renewal is based on support by a family member, the rules of that title apply.
• EU: for an autónomo who genuinely works, there is no universal digital nomad minimum of 200% of the SMI. For an economically inactive person, the means are assessed taking into account the personal and family situation.
• IPREM: the base is set in Ley 31/2022, ninetieth additional provision. The table of Exteriores, IPREM 2025/2026 keeps 600 / 7 200 / 8 400. It is a reference indicator for the procedures that mention it. It is not an automatic threshold for the four statuses. The rule must not replace the SMI with the IPREM.

What the service must do

General setup and checks

• Separate the fields: citizenship, exact residence title, visa or authorization, initial/renewal, dates of grant, start and end, number and text of the resolution, and the authorized work, territory and sector. Separately: tax regime, date of the first tax residence, periods prior to the move, alta in SS and applicable SS legislation. Keep the history. Do not overwrite the previous status.
• The option «EU/others without visa limitations» requires a proven title. If the document has not been analyzed yet, show «not checked», not a green «can work» indicator.
• Do not activate the régimen Beckham based on the visa type. For a regular digital nomad autónomo, show «no automatic title». Collect specific evidence for art. 93 and the result of Modelo 149. For a user who already lives in Spain, first check the previous tax years and the deadline for the option.
• Keep a calendar of entries and exits and three independent screens: tax calendar year, continuity of residence for long-term residence and evidence of continuity for nationality. Do not give the recommendation «spending 183 days is enough».
• When the address changes, create tasks for the padrón, for updating the tax address and the notifications of the AEAT and the TGSS, and for the immigration communications according to the relevant procedure. Do not equate a change of address with an automatic change of autonomous community for IRPF purposes. Keep the actual days of residence in each community.
• Version the threshold amounts by source, period, formula and number of payments. Store the unrounded result and show the cents on screen. To prove a minimum, do not round down. If the amount is between the nominal monthly threshold and the annual/12 threshold, show «the applied method must be checked», not a categorical refusal or approval.
• Warn in advance before the expiry of a contract, an SS certificate, an insurance policy or the TIE. An expired coverage certificate must not keep disabling the RETA task.
• Store the links to the evidence, the check date of the rule and the UNVERIFIED status. Automation can assemble the file and remind of the deadline. It must not claim that the authorization has been renewed or that the return has been accepted without the receipt or the resolution of the body.

Digital nomad autónomo

• For each client, store the legal name, the country of actual location of the counterparty, the type of professional or employment relationship, the contract and the dates. The country of the bank, the currency, the payment intermediary and the application of the inversión del sujeto pasivo of IVA do not determine the client for the 20% limit.
• Dashboard: the share of the activity in Spain according to turnover excluding IVA, with facturas rectificativas, over the last 12 months, in the current calendar year and in the period of the authorization. Show issued invoices and actual payments received separately. If the hours or the volume of work are relevant, keep them as additional evidence. Dividends, sales of assets, loans and transfers between own accounts do not increase the denominator of the professional activity.
• If 20% is exceeded in any observed window, show a red alert: «risk of breach of art. 74 bis, analysis required». For example, 21 000 € of professional services in Spain out of 100 000 € in total in the rolling year → 21%, alert. An early warning can be set at 18% as a product margin, not as a legal threshold. A zero denominator or an unknown client country → «insufficient data», not 0%.
• Forecast the share with the planned Spanish invoice taken into account before it is issued. Do not block the lawful issue of an invoice for work already done. Show options for consultation or for a change of title, not advice on how to hide the Spanish client.
• Show a separate alert if all foreign contracts disappear, if the work stops being remote or if a Spanish employment contract appears. Change of a key contract → check of the communication to the UGE within 30 days. Do not turn the three-month rule into a ban on new clients.
• Checklist for the initial application: foreign company ≥1 year, qualifying relationship ≥3 months, degree or experience, conditions of the remote work, means, SS and health coverage. On renewal: continuity of the conditions during the whole period, current contracts and financial evidence, not only the last three favorable months.

Entrepreneur

• Link the profile to a specific ENISA report and to a version of the business plan. Record the role of the user, the company or the project, the committed investments, the relevant results and the actual activity.
• Separate indicators: family means according to the SMI; economic resources and financing of the project; compliance with the key conditions of the plan. Do not interpret a loss-making quarter or the lack of employees as an automatic loss of the status.
• Change of the project, closure of the SL, the user leaving the project, a relevant change of their role → alert to assess whether the title is maintained and to communicate it to the UGE within 30 days. The ENISA report for residence and the emerging company certification are different documents. They are not interchangeable indicators.
• Before the renewal, prepare the documentation for a new ENISA report, an activity report, the evidence of financing and the updated budget. Check separately whether a new parallel activity breaches art. 93.1.c).

Self-employment

• For the initial authorization, store the authorized autonomous community and sector according to the resolution. If a move of the activity to another autonomous community is planned, show an alert about the modification or the additional authorization. After the confirmed four-year renewal, remove precisely these initial limitations.
• Monitor the alta in RETA, the licences and the professional association membership, the real continuity of the activity, the returns and the debts with the AEAT and the TGSS. A «filed» tax return and a «paid» tax are different statuses.
• In case of baja or cessation of activity, do not declare the renewal impossible automatically. Show the alternatives provided for in art. 86 and the documents for each one. A debt with the TGSS means a high risk of enforced collection and a check. It does not mean an automatic refusal under the immigration rule.

EU / other right without these visa limitations

• Disable the 20% limit of the digital nomad, the ENISA project and the territorial link of the initial self-employment only when they really do not apply.
• Keep the ordinary checks of IRPF, IVA and SS, the EU registration / the term of the specific card, the check of the stay title of the economically inactive person and the independent analysis of the régimen Beckham.

Deadlines

Sources for the deadlines: Ley 14/2013, arts. 69, 74 quater–quinquies, 76 and DA7, general UGE guide on renewals, February 2018, not a list specific to the digital nomad, RD 1155/2024, arts. 85–87.

Renewal file

Distinguish between the condition provided for, the way to prove it and the documents that the body may require in addition. The following list is a preparation file. It does not state that each item is mandatory in all cases:

• Full and valid passport, TIE or resolution, applicable form, fee and the justificante of its payment; address and family composition. For children, schooling documents where applicable; art. 86 on self-employment expressly regulates schooling.
• Recent Certificado de estar al corriente de obligaciones tributarias (certificate of being up to date with tax obligations, AEAT) and Certificado de estar al corriente en las obligaciones de Seguridad Social (certificate of being up to date with Social Security obligations, TGSS), or the data to obtain or check them. Details of the debt and the deferral documents, if any. For self-employment, the law provides that the information is obtained ex officio: do not force the user to obtain unnecessary certificates when the body already obtains them.
• Informe de vida laboral (employment history report), proof of the alta and of the periods in RETA and of the payment of contributions. With foreign coverage: a certificate valid for the required activity and period, and proof of its acceptance. The vida laboral does not replace the certificate of being up to date.
• Modelo 100 with ordinary IRPF or Modelo 151 with a valid special regime, with the justificantes of filing and payment; the applicable quarterly returns and the alta in the censo. Do not require both annual modelos for the same year as a rule. If the deadline for the first annual return has not arrived yet: real contracts, invoices, statements and other evidence, not a fictitious return.
• For the digital nomad: current foreign contracts, activity history of the foreign counterparties, invoices and payments received, a report on the Spanish share and on the current family means, proof of the remote work.
• For the entrepreneur: documentation for the new ENISA assessment, a description of the actual execution of the plan, financial information and evidence of personal means.
• For self-employment: evidence of the continuity of the activity and of the necessary authorizations or qualifications. If the renewal is based on an alternative title, documents for precisely that title.
• Criminal record certificates, apostille or legalization and sworn translation, according to the requirements of the specific procedure and of the foreign document. Do not assume an annual obligation to obtain a new Russian certificate without grounds. For the initial application under Ley 14/2013, check separately the certificates of the countries of residence and the responsible declaration for the previous period.

Edge cases

• The user already lives in Spain. Switching now to entrepreneur or digital nomad is not a new move to Spain for the purposes of art. 93. First find out the first real year of residence, the previous title of the move and whether the option was filed on time.
• Move to another autonomous community. For the digital nomad and the entrepreneur, the authorizations are valid in all of Spain. If the conditions are maintained, a change of community does not require a new visa. For initial self-employment, check the territory of the authorized activity. In all cases, updated addresses and a separate tax analysis of the regional residence are needed.
• Exactly 20% is admissible under the wording of the law, but a classification error or incomplete data can hide an excess. Do not treat 19,99% as a guarantee. Do not treat 20% as an authorization for employment in Spain.
• Individuals, marketplace, agency and own SL. The law speaks of a company located in Spain. Specific intermediation or counterparty schemes require determining the real professional activity. A Spanish bank payment is not always a Spanish client. Invoicing a foreign intermediary does not always make a Spanish activity foreign. In B2C and with related companies: manual review, not an automatically zero Spanish share.
• Incorporating an SL instead of being an autónomo does not remove the limitations of the personal work authorization, of RETA or of control of the company. It does not remove those of art. 93 either. The director functions, the professional services of the company and the dividends are analyzed separately.
• The loss of the main foreign client requires an assessment of the continuity of the digital nomad conditions and of the communication. However, the article on the three-month relationship in the initial application does not create a mandatory three-month ban on replacing the client. Do not promise a universal «grace period without work» that does not appear in the checked articles.
• The losses of the startup do not equal a lack of means to support the family: the investment and the liquid personal means may differ from the profit. However, the money in the account does not replace a real innovative project.
• Expired TIE with the renewal filed. Keeping residence until the resolution and the possibility to cross the border are different questions. Before travelling, check whether a return authorization is needed and check the documents for the itinerary.
• Foreign SS and health insurance. The agreement may not cover all risks. The certificate of legislation and access to healthcare are not the same document. Do not infer an exemption from RETA from an insurance policy.
• Days of absence. The rules of long-term residence do not replace the conditions of the current authorization. The tax counter does not replace the continuity check for nationality. The old statement in an FAQ about «a maximum of six months outside Spain per calendar year» [unofficial translation] for the digital nomad cannot be used as an automatic, current and confirmed reason for the extinction of the TIE.

Doubtful points

1. UNVERIFIED — single method for the 20%. The checked arts. 74 bis–ter do not define the measurement period or the cash or accrual criterion. They do not reduce «professional activity» to turnover only. The rolling 12 months, the calendar year and the period of the authorization are control screens of the service, not three different legal limits. For a disputable counterparty structure or a share close to 20%, a written clarification from the UGE or an individual legal analysis is required.
2. UNVERIFIED — universal practice of annual/12 at every body. The SMI 2025/2026, the coefficients and the official consular statement of 14 payments are confirmed. The ways of publishing the threshold vary. That is why the service shows both bases and the source of the applied calculation. In particular, 2 442 × 12 cannot be used without a check as a sufficient annual amount in 2026. It also cannot be claimed that 2 849 €/month appears expressly in every UGE information sheet.
3. UNVERIFIED — exhaustive and mandatory renewal list for the digital nomad as of 08.10.2026. The new UGE information sheets that were found are marked as initial applications. The 2018 general renewal guide predates the digital nomad. The list of evidence for maintaining the conditions is grounded in the law. However, the following are checked according to the current procedure or request: whether each specific PDF is mandatory, its period of validity, the three-month sample of invoices and the use of savings in a specific renewal. Documents must not be collected under the false label «always mandatory».
4. UNVERIFIED — practical exemption from the Russian SS for a specific applicant. The existence of the agreement is confirmed by the BOE and the TGSS. The issue, the scope and the acceptance of the certificate for a Russian autónomo in Spain in 2026 are not confirmed. The competent authorities must be consulted. Do not mix the Social Security agreement with the double taxation treaty or with the news about some of its provisions.
5. UNVERIFIED — specific tax classification of an atypical digital nomad autónomo. The general conclusion of the AEAT is clear: the remote work visa title in art. 93 is not an automatic authorization for an ordinary autónomo. Atypical director functions, services to emerging companies, ENISA and a parallel activity require a separate check of the facts. This page does not claim to have found a specific binding DGT ruling that matches all the facts of the user.
6. UNVERIFIED — current universal absence limit for the digital nomad of «6 months per calendar year» [unofficial translation]. No such special limit has been found in the checked law. The current indexed FAQ materials do not allow the earlier wording to be confirmed as a current rule. Do not automate the extinction of the status on this basis. Confirm separately the conditions of the specific authorization and count the periods set for long-term residence.
7. Limitations of the source check. The BOE, the AEAT and the TGSS were read directly. Some UGE PDFs returned HTTP 403, and Exteriores returned HTTP 503 or an incomplete PDF extraction. The corresponding points were additionally checked against indexed extracts of official documents. To file the application, open the current form or guide of the body and check the version. The UNVERIFIED markers above refer to the stated gap. They do not cancel the deadlines of 3+2 and 1+4 confirmed by law, the 20% limit, the existence of the agreement or the SMI values.