ZEC for Digital Nomads —
4% Tax + Year-Round Sun

Technically yes, but the ZEC requires at least 5 jobs on Gran Canaria or Tenerife (3 on the other islands) to be created within 6 months of registration and maintained as an annual average (art. 31.2.e, Law 19/1994). If you're solo, a Spanish S.L. combined with the Beckham Law (24% flat personal income tax) is usually a better fit. Bear in mind that the ZEC is only open to newly created entities, and where the same activity was already being carried on, the job requirement is measured in net new jobs.

In force since 23 December 2022 (Law 28/2022, which added arts. 74 bis to 74 quinquies to Law 14/2013), the Spanish Digital Nomad Visa (officially, the international remote-work visa) allows non-EU nationals to live in Spain while working remotely for companies located outside Spain. The visa is valid for up to one year; the residence authorisation for up to three years, renewable for two-year periods. Employees may only work for companies outside Spain; self-employed professionals may also work for a company in Spain, provided that work does not exceed 20% of their total professional activity. You must also show sufficient financial means and a working relationship of at least three months with the foreign company. The Canary Islands apply this visa exactly like the rest of Spain.

The ZEC company must have genuine economic substance in the Canary Islands: its registered office and place of effective management in the islands, local employees, and at least one director resident in the Canary Islands (art. 31.2, Law 19/1994). You (as founder) don't need to be there 365 days a year, but you need to demonstrate real local activity. Bear in mind that an employee holding the remote-work visa may only work for companies outside Spain (art. 74 bis, Law 14/2013), so the right residence permit depends on your role in the ZEC company.

The Beckham Law (régimen de impatriados) is a personal income tax regime allowing qualifying expats moving to Spain to pay a flat 24% on Spanish-source income instead of progressive rates up to 47%. It lasts 6 years. It applies to you as an individual, while ZEC is a corporate regime. They can be combined: your ZEC company pays 4% IS; you as director/employee may pay 24% personal income tax under Beckham.

Gran Canaria (Las Palmas) and Tenerife are the most popular. Las Palmas has the best co-working scene, direct flights to 20+ European cities, and is the ZEC administrative hub. Tenerife (Santa Cruz) has more beach options and a growing startup ecosystem. Both have fibre broadband, year-round sun and excellent international connectivity.

Step 1: Consultation with us (30 min, online). Step 2: We draft company statutes and handle notarisation (you can sign via power of attorney — no need to fly in). Step 3: ZEC Consortium authorisation (which by law must be decided within two months of the application — art. 41, Law 19/1994), Commercial Registry and registration in the ZEC Register. Step 4: Bank account opening (we assist). Step 5: You apply for the residence permit that fits your role: the remote-work visa if you will be working remotely for companies outside Spain (art. 74 bis, Law 14/2013); otherwise, for example, the residence permit for entrepreneurs, which requires a favourable report from ENISA (arts. 69–70, Law 14/2013).