Requirement Overview
For digital nomads applying as freelancers, providing previous tax returns is an essential step to demonstrate the stability and history of your professional activity. This document serves as supporting evidence for your income claims and professional background.
Why it is Needed
Under Ley 28/2022 (Startup Law), applicants must prove a professional relationship with their non-Spanish clients for at least three months. While not always mandatory if other evidence is sufficient, tax returns from your country of origin validate the economic reality of your freelance business and ensure you meet the minimum income requirements—approximately 200% of the SMI (Minimum Wage).
Valid Evidence
To satisfy this requirement, you should provide:
- The most recent annual personal income tax return (equivalent to the Spanish Modelo 100).
- Official tax certificates of residency from your home country.
- Quarterly tax filings or payment receipts if the annual return is not yet available.
Formalities: Apostille and Translation
Because these are foreign public documents, they typically require:
- Apostille: To verify the document's authenticity for use in Spain.
- Sworn Translation: Documents in languages other than Spanish must be translated by an official translator authorized by the Ministry of Foreign Affairs (MAEC).
Common Pitfalls
- Inconsistency: Ensure the income declared on your tax returns matches the bank statements and invoices provided in your application.
- Currency Conversion: Not accounting for exchange rate fluctuations when proving you meet the 200% SMI threshold.
- Missing Pages: Providing only the summary page instead of the full, stamped official filing.