🇨🇷 Costa Rica vs 🇪🇸 Spain: Digital Nomad Visa Compared

Costa Rica offers Digital Nomad Visa (Estancia para Trabajadores Remotos, Ley N. 10.008). Spain offers Residence Visa for Teleworking (Digital Nomad) - Ley 28/2022. Every figure below comes from each country's own sourced, dated fiche - compare income, duration, tax, family rules, fees and processing time before you decide.

🇨🇷 Costa Rica🇪🇸 Spain

Minimum income

3,000 USD / month

Corroborated across 9 independent 2026 sources (Dentons, taxesforexpats.com, mismo.team, y-axis.com, citizenremote.com, rippling.com, aeroseer.com, hqsimple.com, remotetaxcalc.com), including a search-indexed echo of migracion.go.cr's own 'Nomadas Digitales' page - the page itself was not directly fetchable this pass (network egress block), so this stays 'reported' rather than 'official'. Demonstrated via bank statements, sworn declaration, or a certified public-accountant/notary certification.

source · verified 2026-08-14

2,849 EUR / month

RULE is official (200% of monthly SMI, per consulate). Euro figure is DERIVED from the 2026 SMI: Real Decreto 126/2026 fixed it at EUR 1,221/month (14 payments) / EUR 17,094/year. The commonly-cited ~2,442 figure is 2x the nominal monthly SMI; the fiche's EUR 2,849 is 200% of the SMI annualized then reprorated over 12 months (EUR 17,094 / 12 x 2) - the basis Extranjeria/UGE is reported to actually apply. Family uplift (official): +75% SMI first member, +25% each additional. RE-VERIFIED 2026-07-25: this arithmetic (200% x EUR 1,424.50 reprorated monthly = EUR 2,849) independently checks out against the official SMI decree, strengthening confidence without changing the figure.

source · verified 2026-07-25

Visa duration

12 months, renewable

1-year initial permit, renewable once for a second year (2-year maximum total stay). Some sources report renewal requires having spent at least 180 days in Costa Rica during the first year - not independently confirmed against migracion.go.cr directly this pass. Corroborated across 7 sources (LexLatin, freakingnomads.com, mismo.team, taxesforexpats.com, citizenremote.com, Dentons, AG Legal). RE-CHECKED 2026-09-04: the 180-day mechanic is now better specified and further corroborated - no day-count requirement to hold status during year one, but renewal into year two reportedly requires having accumulated at least 180 days of physical presence in Costa Rica during year one, filed in person - corroborated by 2 additional independent sources (justworks.com, costa-rica-guide.com) beyond the original 7. Still not independently confirmed against migracion.go.cr directly (unreachable this pass). RE-CHECKED 2026-09-05: gained further independent corroboration (goldenharbors.com, expatden.com, citizenremote.com's '2026 Update' page) for the same mechanic - no change, still not an official migracion.go.cr page read.

source · verified 2026-09-05

12 months, renewable

Consular visa/permit valid up to 1 year. In-country UGE route reportedly grants up to 3 years, renewable for 2 more years (5-year max) - re-checked 2026-07-17, now well-corroborated across independent legal sources, still not read on an official page directly. RENEWAL, re-checked 2026-07-18: the Supreme Court (STS 2130/2026, 2026-05-05) voided the rule letting a residence card lapse solely for 6+ months of annual absence - that ruling is about the EU-family-member card, but is reported by several 2026 sources to reinforce the same protection for DNV renewals by analogy (not an official DNV-specific ruling). Separately, a TSJ Madrid ruling (Sentencia 26/2026, Rec. 305/2025) upheld terminating a remote-worker permit for not registering with Spanish Social Security from day one - the UGE's reorganized Digital Nomad Office is reported to be enforcing requirements like this more strictly in 2026 (also flagging fraudulent documents and reused agent paperwork), so renewal risk has shifted, not disappeared. RE-VERIFIED 2026-07-24: exact citation resolved to Judgment 564/2026, ECLI:ES:TS:2026:2130 (5 May 2026). New: the Interior Ministry has reportedly issued an interim circular telling Extranjeria/police to suspend open absence-based extinction procedures pending a formal Royal Decree rewrite - a concrete favorable step, still on secondary legal-news sourcing rather than a fetchable official circular. RE-CHECKED 2026-07-30: the awaited Royal Decree rewrite is still unpublished - a candidate BOE item from this window, Real Decreto 316/2026 (14 April 2026, BOE-A-2026-8284), was checked and ruled out as it only reforms arraigo/regularizacion-extraordinaria provisions (RD 1155/2024), not the absence-based extinction rule. Separately, secondary sources now report the UGE-CE is tightening application-stage scrutiny too, not just renewals: applicants are reportedly being asked for 3 months of payslips/invoices plus bank-ownership certificates to counter ad-hoc-contract fraud, alongside stricter health-insurance and Social Security document review - consistent with the broader 2026 enforcement tightening already flagged, not a new legal requirement. CORRECTION, RE-VERIFIED 2026-08-05: the 'applied by analogy' framing above is imprecise - STS 731/2023 (2023, predating this tracking window) is the ruling that actually voided the GENERAL temporary-residence absence-extinction rule the DNV falls under, already reflected in RD 1155/2024 (no automatic extinction for absences); STS 2130/2026 is a separate ruling limited to the EU-family-member card track. The favorable renewal picture for DNV holders is better sourced to STS 731/2023 / RD 1155/2024 directly than stretched from STS 2130/2026. RE-VERIFIED 2026-08-06: this distinction independently re-confirmed; still no Royal Decree rewrite published (most recent related BOE item, BOE-A-2026-16070 of 22 July 2026, is a purely administrative order, not a substantive change).

source · verified 2026-08-06

Tax regime

Foreign-sourced income earned under the Estancia para Trabajadores Remotos is fully exempt from Costa Rican income tax (impuesto sobre la renta/utilidades); permit holders are not treated as habitual Costa Rican tax residents for this income, and it is not treated as Costa Rican-source income. Beneficiaries are also exempt from import taxes on personal computer/telecom equipment needed for their work. The visa does not permit providing services to Costa Rica-domiciled clients.

This is the best-corroborated finding of the pass: 9+ independent sources including EY's own Central America tax-alert page (cited as sourceUrl), Consortium Legal, GHP Abogados, El Financiero (Costa Rica's major financial daily), Dentons, taxesforexpats.com, ERP Lawyers, and Central Law. Strong candidate for promotion to 'official' the moment migracion.go.cr/Hacienda becomes directly fetchable.

source · verified 2026-08-14

Optional special expat regime (Beckham Law): 24% flat on Spanish-source income up to EUR 600k (47% above that threshold from the same payer); foreign-source income generally untaxed under the regime.

Beckham eligibility differs for employees vs self-employed. Re-checked 2026-07-17: the 24% rate (47% above EUR 600k from the same payer) is now independently corroborated by search-indexed content across several distinct pages on AEAT's own domain (sede.agenciatributaria.gob.es), including the exact URL above - not just the single secondary blog originally cited. sourceUrl updated to AEAT directly; confidence stays "reported" rather than "official" because the page still 403s on a literal direct fetch (proxy policy denial affecting all .gob.es domains this pass), so this rests on a search-engine read of AEAT's indexed content, not a page fetch.

source · verified 2026-07-17

Family (spouse / children)

Spouse + children admitted (No per-dependent formula - the income floor simply rises from USD 3,000/month (solo) to USD 4,000/month (with any dependents) to cover the whole grupo familiar)

Promoted out of TBD 2026-08-23 (previously flagged as thin, 2-3 sources, on 2026-08-16). Article 11 of Ley N. 10.008 defines 'grupo familiar' as the spouse or common-law partner, children under 25 (including disabled adult children of any age), and elderly dependents. Corroborated across 6+ independent 2026 sources beyond the Y-Axis/Citizen Remote pair already on file - GHP Abogados (citing Article 11 by number), El Mundo (elmundo.cr), Revista Summa, Central Law, GLC Abogados, and a CELIG Costa Rica documentation guide - all converging on the same dependent categories and on marriage/birth-certificate documentation (apostilled/legalized as needed). One outlier source states USD 5,000 for family applications rather than USD 4,000; contradicted by the 9+ sources already corroborating USD 4,000 for the incomeMin field, so treated as a likely error, not acted on. Not marked 'official' - migracion.go.cr and the gazette text itself remain unreachable to direct fetch (blanket network-egress block this pass), so this rests on WebSearch-indexed secondary-source corroboration, not a primary-text read.

source · verified 2026-08-23

Spouse + children admitted (+75% SMI first member, +25% each additional)

source · verified 2026-07-17

Application fees

100 USD

USD 100 government fee, paid as a deposit to Banco de Costa Rica in favor of the Ministry of Finance (net of a USD 15 bank commission if paid by international transfer). Corroborated across 9+ sources for the USD 100 figure (taxesforexpats.com, rippling.com, costaricavibes.com, y-axis.com, citizenremote.com, siliconvalleytime.com, visafreenomads.com, costaricaboard.com, diazyasociados.es) plus a search-indexed echo of migracion.go.cr itself. RESOLVED 2026-08-16: the separately-reported ~USD 90 DGME fee, previously flagged as unreconciled against this USD 100 figure, is not a competing number - three independent sources (Jaros Immigration Experts, Rippling, TaxesForExpats) consistently describe it as a SECOND, sequential fee (a document-processing/accreditation charge due at the biometrics/document-collection stage after approval, distinct from the USD 100 application fee paid upfront), bringing total first-application government fees to roughly USD 190. The same sources report the renewal fee is USD 90, not USD 100 - likely the source of the original conflation. migracion.go.cr not independently fetchable this pass (network egress block) to confirm the exact figures on its own page.

source · verified 2026-08-16

TBD

Health insurance

Required - Minimum USD 50,000 medical coverage for the full authorized stay, covering all included family members; travel insurance is explicitly not accepted. Policy may be Costa Rican or international.

Corroborated across 9 sources (Remitly, taxesforexpats.com, citizenremote.com, feather-insurance.com, americanvisitorinsurance.com, costaricaboard.com among others).

source · verified 2026-08-14

Required - Full-coverage public or private health insurance from an entity authorized to operate in Spain.

Re-checked 2026-07-17: multiple 2026 sources report the UGE-CE has tightened enforcement this year, rejecting policies with high copays, coverage gaps, exclusions, or waiting periods - full, unrestricted coverage matters more than it used to.

source · verified 2026-07-17

Processing time

Approximately 15 calendar days for initial application review, then up to 90 days to enter Costa Rica and finalize documentation after approval

source · verified 2026-08-14

10 days from the day after submission (may extend)

This 10-day figure is for the consular visa route specifically. The separate in-country UGE residence-authorization route is reported to run on its own clock: up to 20 business days for a decision, plus up to 10 business days to correct an incomplete application if requested.

source · verified 2026-07-17

Figures marked TBD are not yet verified and are never shown as facts. Last full review: Costa Rica 2026-09-05, Spain 2026-09-05.