Work status
Employee, contractor or company director: why the distinction matters
A person can work remotely in every scenario, but the legal relationship behind that work can lead to a different Article 93 analysis.
Reviewed 21 July 2026 · Based on current Article 93 wording
Remote employee
The employment route can cover a new employment relationship in Spain, an assignment ordered by an employer and remote employment for a foreign company. The law expressly mentions employees holding the international teleworking visa.
Evidence commonly centres on the employment relationship, employer confirmation, start of activity and Social Security treatment. The employee must still satisfy the prior-residence, move-causation, filing and other statutory conditions.
Independent contractor or freelancer
A contractor can qualify for Spain’s DNV in suitable circumstances, but ordinary self-employment is not automatically the same as employment for Article 93. The special regime separately identifies qualifying entrepreneurial activity and a narrow category for highly qualified professionals working with eligible startups or carrying out specified training, research, development or innovation activities.
A freelancer should therefore ask which exact statutory category is claimed—not simply whether “digital nomads qualify”. If no specific route fits, the ordinary Spanish tax rules may apply.
Founder or director
Becoming a company director is a listed reason for moving. The analysis can become more complicated when the person already controls the company, was a director before the move, or runs the foreign company from Spain. The individual tax election does not eliminate questions about Social Security, corporate tax residence or a possible permanent establishment.
For directors of passive-asset entities, the law contains an ownership-related limitation by reference to connected-party rules. Other ownership structures still require a facts-based review.
Questions to put to an adviser
- Which exact paragraph of Article 93 is the proposed qualifying route?
- What fact connects the move to Spain with that work or appointment?
- Which documents prove the relationship and activity start date?
- Which Social Security system applies and why?
- Does running the company from Spain create a company-level risk?
- When does the Modelo 149 six-month period begin?
Identify your preliminary route
Select the description closest to your situation and see which issue should be checked next.
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