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With an EU passport you don't need/cannot apply for a Digital Nomad visa - nor any other kind of visa.

You come to Spain & register as an EU citizen resident in Spain & your wife comes with you & applies for residency as your spouse. This must be done within 90 days of arrival.

I'll leave the tax issues to others to respond to, but would recommend finding an accountant who understands both Spanish & UK tax rules.

 

A UK employer cannot pay Spanish Social Security contributions.

If you want to be registered for Social Secrity (i.e. be an insured person) you would need to either get an employment contract with a Spanish entity, or become self employed (autónomo).

Otherwise just contract health insurance privately, you have to anyway to regsiter as an EU national residing in Spain. The pension issue is your choice if you contract one privately or not.

I don't believe that the falso autónomo issue exists when working in Span for a foreign entity, but you should check with a labour relations lawyer.

Your employer may not want to set up a Spanish entity, but they (you) need to be very careful that this doesn't happen by default by your presence here in Spain as a worker abroad can trigger a Permanent Establishment which could make them liable for corporate tax in Spain. The rules are very complex and they need to ensure they are protected against this.

 

Hi,
Thank you for your replies.

I have to say it extremely confusing that a non-EU person can apply for digital nomad visa and their company is then exempt from the permanent establishment regulations but the same does not apply to European citizens.

I was suggested to use my British resident permit to apply for Digital Nomad Visa but it feels weird having polish passport. And it comes with all extra personal costs which are not there if one moves using their European citizenship.

 

I have to say it extremely confusing that a non-EU person can apply for digital nomad visa and their company is then exempt from the permanent establishment regulations but the same does not apply to European citizens.

The difference is Free Movement!

 

Where have you heard that an DNV makes the employer exempt from PE?

That's honestly the first I've heard of that, and I am quite interested.

 

It might have been my misunderstanding.

I explained the person I talked with that I'm aware of permanent establishment risk, social security requirements etc and I was basically given advice to apply for DNV.
So I assumed that DNV exempts employer from PE.
But maybe it's not the case as I couldn't find any official confirmation of that.

And the more I read, the less sense the suggestion makes to me. Regarding the social security I was told to use HMRC form CA3822 which ensures I'll be paying national insurance in UK whole abroad. I guess I could use it without DNV and move to Spain as EU citizen for 2 years and think about next step during that time.

Most likely I'll end up going autonomo as it seems to be the clearest option. The main reason I'm avoiding it is due to stock options I've been granted

 

One of the 4 freedoms, we Europeans enjoy.

 

Then why don't people from the UK (Europeans) have freedom of movement?

I think you mean EU not Europe

 

I would not assume that the PE risk is affeceted in any way by the DNV. I just can't see how the visa affects corporate tax liability.

With regards to UK national insurance, I agree, as long as you are employed by a UK company, you will have to continue contributing even though you will only be able to take the pension accrual benefit from it, and not the NHS services. This in itsef isn't a problem except for the fact that you will not be contributing in Spain.

Of course, if you do go autonomo that issue disappears because you will have no UK employer, just a customer.

 

Try asking a brexiteer if they are a european, and most likely they'll poke you in the eye...