Requirement Overview
Under the Ley 28/2022 (Startup Law), employees applying for the Digital Nomad Visa must prove that their employer is a real, active entity located outside of Spain. The "Employer Tax Registration" requirement ensures the foreign company has been established for a sufficient duration and is legally registered in its home jurisdiction.
Why it is Needed
According to official guidelines from the Ministerio de Asuntos Exteriores, the applicant must demonstrate that the foreign company has been operating for at least one year and that the employee has had a relationship with said company for at least three months. This provides legal certainty that the employment is genuine and not a shell arrangement created solely for immigration purposes.
Required Documents
To satisfy this requirement, you typically need to provide:
- Certificate of Good Standing or a Certificate from the Company Registry of the home country.
- Tax Registration Certificate (Tax ID/VAT registration) issued by the foreign tax authority.
- Certificate of Social Security Registration from the foreign country, confirming the company is registered as an employer.
Legalization and Translation
- Apostille: All official public documents issued outside the EU (such as government-issued tax certificates or registry excerpts) must be legalized with the Hague Apostille.
- Sworn Translation: Documents not in Spanish must be translated by a Traductor Jurado (Spanish Sworn Translator) appointed by the Ministry of Foreign Affairs.
Common Pitfalls
- Company Age: The foreign company must have been in existence for at least one year at the time of application.
- Recent Incorporation: If the company was registered less than a year ago, the application will likely be rejected regardless of the salary offered.
- Expired Documents: Tax certificates often have a short validity period (usually 3 to 6 months); ensure they are current at the time of the appointment.