If you work remotely for a UK employer or UK clients and stay in the Canary Islands for less than 183 days a year, you normally remain tax resident in the UK and pay tax there. If you stay longer, apply for a digital nomad visa or move your life to Spain, you are likely to become Spanish tax resident, with different rules.
Short stays under the 90/180 rule
- You generally remain UK tax resident.
- Your employer continues to run UK payroll.
- Check your employment contract and employer policy on working abroad.
Longer stays and the digital nomad visa
- More than 183 days in Spain in a calendar year normally makes you Spanish tax resident.
- Spanish residents are taxed on worldwide income.
- Some employees moving to Spain can apply for the special regime for inbound workers, often called the Beckham Law, if they meet the conditions.
- Freelancers usually register as self-employed (autónomo) and pay social security contributions.
Social security
UK employees working temporarily in Spain may be able to stay in the UK National Insurance system with the right certificate. Ask your employer.
Our verdict
Short winters are simple; becoming resident is not. Get professional advice before applying for a visa. See Tax Residency in Spain.
Disclaimer
General information, not tax advice.
Official sources
Rules change. Before you book or apply, check the current position with the official source: