Understanding the 20% Spanish Client Limit
Under the Ley 28/2022 (Startup Law), digital nomads applying as independent professionals (freelancers) are permitted to work for clients located in Spain, provided this activity remains secondary to their international work.
The Requirement
The law mandates that for freelancers (independent professionals), work for Spanish-based companies or clients must not exceed 20% of their total professional activity. This ensures the visa's primary purpose—attracting international talent supported by foreign capital—is maintained.
Why is this required?
As per the Ministerio de Asuntos Exteriores, the Digital Nomad Visa is specifically designed for those providing services to companies located outside of Spain. While the law allows for local professional growth, exceeding 20% would shift the nature of your residency toward a standard local work permit.
Required Evidence
To satisfy this requirement during the application and subsequent renewals, you should prepare:
- Contracts: Clearly stating the nature of the professional relationship with foreign vs. Spanish clients.
- Invoices & Financial Records: Documentation showing the breakdown of income to prove the Spanish portion remains below 20% of your total revenue.
- Responsible Declaration: A signed statement confirming your commitment to the 20% limit.
Documentation Standards
- Translation: Any foreign contracts or bank statements not in Spanish must undergo a sworn translation (traducción jurada).
- Apostille: Official government documents (like criminal records) require an apostille, though private commercial contracts usually do not.
Common Pitfalls
- Employment vs. Professionalism: Work for Spanish clients must be on a B2B basis. You cannot have a traditional employment contract with a Spanish company.
- Tax Residency: If your 'core economic interests' move to Spain due to high local billing, the Agencia Tributaria may classify you as a tax resident under the 183-day or economic activity rules, regardless of the visa type.