The 24% Spanish rate is a tax description, not your income test.
People paste the tax percentage into the visa spreadsheet. They are different rules, printed on the same page.
Checked 7 Oct 2026 · Overthinker, Anchored
- Program
- Tax note on the international telework procedure
- Threshold
- 24% on work-related income up to €600,000, and 48% above that, as described on the visa procedure page.
- Who
- People treating the telework visa and the special tax regime as a single decision.
What changed
On the same official telework procedure, Spain describes a flat 24% on work-related income up to €600,000, and 48% above that. The page also says access to the reduced non-resident rate was eased by cutting the required period of non-residence from 10 years to 5, and that for other taxes the person is treated as a non-resident.
What this does not change
That paragraph does not replace the 200% minimum-wage income test, and it does not decide whether you are tax-resident. A visa page describing a rate is not a ruling on your salary, a home-country flat, or the year you left. If the only reason the move "works" is this percentage, you are reading a brochure, not your return.
One next step
Keep two lines in the spreadsheet: the visa income test, and the tax rate. If they share a cell, split them, then ask an accountant which one applies to you.
Sources
This is not legal advice. A ministry page and the consulate that stamps your passport can read the same rule differently. Use the sources, then ask someone who is allowed to advise you.