1. Introduction
Royal Decree 1155/2024, dated November 19, approves the new Immigration Regulation developing Organic Law 4/2000. This regulation will enter into force on May 20, 2025. It does not repeal or amend special legal frameworks such as the Digital Nomad Visa or the Beckham Law, which are governed by their own legal regimes. However, it does introduce a comprehensive restructuring of general immigration law, impacting all migration pathways by providing greater legal clarity, procedural simplification, and new avenues for regularization.
2. Key Developments Affecting Immigration and Visa Regimes
A) Visa Restructuring and Streamlining
- Title II of the regulation is completely reorganized to structure airport transit, short-stay, and long-stay visas.
- It establishes clear general and specific requirements depending on the type of visa.
- A new Register of Higher Education Institutions is created to authorize academic, mobility, volunteering, and internship-related visa procedures.
B) New Pathways for Arraigo and Regularization
- Introduction of new categories:
o Socio-labour Arraigo: accessible via employment contracts of at least 20 hours/week.
o Socio-educational Arraigo: available for applicants enrolled in vocational or adult education.
o Second Chance Arraigo: for individuals who previously held legal residence and were unable to renew.
- A transitional regime (May 20, 2025 – May 20, 2026) is introduced for rejected asylum seekers in irregular status who meet specific criteria.
C) Enhancements to Family Reunification
- Minimum age for reuniting spouses set at 18 years.
- Clarification of eligible family members and adequate housing requirements.
- Specific permits are created for family members of Spanish nationals, outside the “familiar arraigo” framework.
D) Protections for Workers and Vulnerable Groups
- Permits for victims of gender-based and sexual violence or trafficking. • Reinforcement of labour rights for seasonal and cross-border workers.
3. Impact on the Digital Nomad Visa
Although the Digital Nomad Visa remains governed by Law 28/2022 (Startup Law), this new regulation has indirect implications on its application:
- Provides greater coherence in the administrative framework shared with other immigration categories.
- Clarifies rules on status modifications, facilitating transitions to other residence categories.
- Reinforces general norms on entry and residence applicable to all visa holders, including those governed by special laws.
Note: The regulation does not amend the substantive or procedural requirements specific to the digital nomad visa.
4. Special Tax Regime: Beckham Law
The new regulation introduces no changes to Article 93 of the Spanish Income Tax Law (IRPF), meaning the special tax regime for inbound workers remains fully applicable to eligible digital nomads:
- Non-resident tax status for a maximum of 6 years (arrival year + 5 years). • Flat 24% income tax rate on earnings up to €600,000; 47% above that threshold.
- No obligation to declare worldwide income—only Spanish-sourced income is taxed (excluding foreign-sourced employment income).
- Application deadline: within 6 months from Spanish Social Security registration or the commencement of activity.
- Process handled by the Spanish Tax Agency (AEAT) via a dedicated model. Advantages:
- Facilitates tax planning for high-earning professionals.
- Ensures fiscal predictability in the initial residency period.
- Supports talent retention with significant tax incentives.
5. Conclusion
The 2025 Immigration Regulation brings significant improvements in legal certainty and administrative efficiency without altering the legal foundations of the Digital Nomad Visa or the Beckham Law. Nevertheless, it enhances the framework in which these figures operate, particularly in terms of status regularization, process transitions, and institutional coordination.
From a legal perspective, we recommend:
- Reviewing active visa or residence applications in light of the newly introduced categories.
- Assessing compatibility with the Beckham regime based on each applicant’s profile.
- Coordinating with immigration, tax, and human resources departments to ensure integrated guidance for stakeholders.
