Renewing the Digital Nomad Residence Permit in Spain Has Become More Difficult: Tax Returns for Two Years Now Required

On June 16, UGE updated the list of documents required for renewing the digital nomad residence permit in Spain. Although the overall list of documents has become shorter, one of the new requirements may prove to be a serious obstacle for many applicants.

Now, when renewing the status, it is mandatory to provide a complete copy of tax returns filed with the Agencia Tributaria for the two tax years preceding the year of application.

For some digital nomads, this particular requirement may become a key problem. In practice, many residence permit holders still face issues with tax residency, late filing of returns, or lack of Spanish tax history. In such cases, renewal may prove to be significantly more difficult than before.

What Documents Are Now Required

The updated list includes only six mandatory items:

• MI-T application form signed by the applicant (preferably with an electronic signature);

• receipt of payment of the Tasa 790 038 state fee and proof of payment (€78.67);

• passport page with personal data (a scan of the full copy is no longer required);

• valid contract or contracts with foreign companies;

• complete copy of tax returns for the two previous tax years;

• vida laboral statement and certificate of no debts for self-employed (autonomo) or confirmation of employer's contribution payments in their country for employees

• medical insurance: for employees, confirmation of private insurance without co-payments for the previous three years and for the future period is required

What Documents Have Been Removed from the List

The following have been excluded from the list of mandatory documents:

• bank statements and invoices for the last three months;

• certificate of company registration more than a year ago;

• employer's letter with permission for remote work;

• documents confirming education and professional experience;

• resume.

The removal of the requirement to provide diplomas and proof of experience will be good news for many applicants. However, specialists recommend keeping all supporting documents, as UGE may still request additional information on an individual basis.

Why More and More Nomads Are Considering Status Modification

The new requirements are already making many digital nomads consider not renewal, but changing their type of residency.

According to recent statistics from the Permanent Observatory on Immigration (OPI) for 2025, there are already 185,052 active residence permits in Spain issued under Law 14/2013, which includes digital nomads, startups, highly qualified professionals, and other categories.

At the same time:

• 67% of all permits are initial residences, which means that in the coming years their holders will have to choose between renewal and modification of status;

• the number of active digital nomad residence permits has already reached 53,403;

• the majority of holders of this type of residence live in Barcelona, Madrid, and Valencia.

Given the new renewal requirements, it can be assumed that in the coming years more and more digital nomads will be looking for alternative legalization paths. One of the most sought-after options remains modification to Cuenta Propia residence permit, which provides the right to work for oneself and does not depend on meeting the digital nomad regime criteria.