Digital nomad living in Spain with clients from France

Guide for digital nomads living in Spain with clients from France, tax residency rules, double taxation, Beckham regime, invoicing and VAT implications, and how to comply with Spanish tax obligations while keeping clients from France.

International Tax Lawyer – France

12/9/20253 min read

 tax rules for digital nomads in Spain with foreign clients
 tax rules for digital nomads in Spain with foreign clients

What does it mean to be a digital nomad in Spain with clients from France?

Living in Spain as a digital nomad while working remotely for clients from France has become increasingly common thanks to online work and global service markets. The lifestyle offers flexibility and quality of life, but it also raises important questions regarding tax residency and compliance.
Spain considers tax residency based not on where clients are located, but on where the individual actually lives and has their centre of economic and personal interests. Therefore, even if 100% of your clients are in France, you may still be fully taxable in Spain.
Understanding how Spain interprets your situation is key to ensuring that your remote income is taxed correctly and to preventing unexpected issues with the Tax Agency.

Tax residency rules for digital nomads in Spain

Spain determines tax residency based primarily on two criteria: spending more than 183 days per calendar year in Spain or having your main economic interests located in the country.
If either condition is met, the digital nomad is treated as a tax resident and must declare worldwide income in Spain, even if the clients are exclusively in France.
Not knowing or misunderstanding the 183-day rule is one of the main reasons digital nomads end up facing audits or retroactive tax assessments — something that can be avoided with proper planning.

Double taxation rules when working for clients in France

Receiving income from clients based in France can trigger taxation both in Spain and in the foreign country if the situation is not handled correctly. That’s why the Double Taxation Agreement signed between Spain and the foreign jurisdiction becomes essential.
These agreements usually determine where taxes must be paid, how to avoid paying twice, and how to apply deductions or tax credits depending on the nature of the income.
A strategic interpretation of the treaty is often enough to avoid double taxation and to make sure that the tax paid abroad is correctly credited against the Spanish return when eligible.

Can digital nomads apply for the Beckham regime while working for clients in France?

The Beckham regime is a special tax incentive for individuals relocating to Spain for professional activities, allowing them to be taxed only on Spanish-source income during a limited period.

The good news is that remote workers may qualify if certain requirements are met, especially if they have relocated to Spain due to a new job contract or a business relocation. However, strict eligibility criteria apply and deadlines for applying cannot be missed.

If approved, the Beckham regime can significantly reduce the tax burden of digital nomads living in Spain while serving clients based in France.

Invoicing and VAT implications for remote workers in Spain

When billing clients from France, the invoicing rules depend on their legal and tax status. Whether the client is a private individual, a foreign company or an EU VAT-registered business can change the tax treatment.

Some situations require reverse-charge VAT rules, others may require registering in the ROI/VIES database, and in some cases no VAT is applied at all.

Getting the VAT rules wrong can trigger penalties, so digital nomads should follow the correct invoicing procedure depending on the type of client and country involved.

How to stay compliant as a digital nomad in Spain

The goal is not only to avoid penalties but also to create a stable, secure tax situation so that the digital lifestyle remains sustainable.
This includes correct tax residency planning, applying double taxation treaties properly, invoicing foreign clients under the right VAT rules and filing income tax and social security contributions when required.
A well-structured setup brings peace of mind, higher legal security and long-term financial benefits.

If you are a digital nomad living in Spain with clients from France and need help with tax residency, double taxation, invoicing obligations or the Beckham regime, you can contact us through WhatsApp at:
https://api.whatsapp.com/send/?phone=34644121802
or via the contact page. We analyse your situation, create a personalised tax strategy and ensure full compliance so you can continue working remotely from Spain without legal or tax concerns.