AI agents for business finance: what they can and can't do
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The short answer
You need a Spanish permission that allows the work, commonly the international telework permit, which requires the employer to be outside Spain, incorporated for at least a year, and to have employed you for at least three months. Once you are tax resident in Spain your salary is generally taxable in Spain, Nigeria-Spain treaty rules apply, and the Seguridad Social position must be settled before you start.
Three questions to settle first
- Am I allowed to live and work in Spain for a foreign employer?
- Where do I pay income tax, and does the Nigerian employer still deduct PAYE?
- Who pays social security, and in which country?
Each has its own rules, and answers that suit one do not settle the others. Get all three clear before you accept a contract or move.
Residence: the international telework permit
Spain's international telework permit is designed for this situation. The Spanish Consulate General in New York's guidance on the visa sets these conditions for employees:
- You work only for companies located outside Spain.
- The company has been incorporated for at least one year, shown by a commercial registry certificate.
- You have at least three months' seniority with the company, and its explicit written authorisation to work remotely.
- You show income of 200% of the Spanish minimum wage (SMI) a month, with more for family members.
- You hold a degree or vocational or business-school qualification, or have at least three years' relevant experience.
- You have health insurance from an insurer authorised in Spain, unless covered by Spanish Social Security or an international convention.
The visa lasts one year; once in Spain, you can apply for a residence permit of up to three years through the UGE-CE of the Ministry of Inclusion. Details are in the Spain digital nomad visa for Nigerians. If you already hold another permit that allows work, check whether it covers employment by a foreign company.
Income tax: Spain, Nigeria and the treaty
If you become tax resident in Spain, Spain generally taxes your worldwide income, including a salary from Nigeria; see the 183-day test and Spanish tax residence. On the Nigerian side, the NGEX diaspora tax guide hosted by NiDCOM (Jan 2026) says that non-residents are taxed in Nigeria only on Nigerian-source income, and that services physically performed outside Nigeria are not taxable there unless the person is tax resident in Nigeria. Nigeria and Spain have a double tax treaty in force, listed in PwC's summary of Nigeria's treaties (reviewed 29 May 2026).
The practical problem is that a Nigerian employer's payroll may keep deducting PAYE out of habit. Give the employer evidence of your move and ask it to stop Nigerian PAYE once you are no longer Nigerian tax resident; if both countries tax the same income, the treaty and foreign tax credits are the routes to relief. See Nigerian PAYE when you work abroad.
The special regime for teleworkers
Spain's Ley 28/2022 widened the special tax regime for people moving to Spain (often called the Beckham law) to include employees who move to work remotely using only IT and telecommunications. Whether you qualify depends on your residence history and other conditions; see the Beckham law for Nigerian remote workers.
Seguridad Social and the employment contract
This is the part most often left unresolved. A Nigerian company with no Spanish presence cannot simply run a Spanish payroll. The common arrangements are:
| Arrangement | What it means | Points to check |
|---|---|---|
| Employer registers in Spain | The company registers with the Seguridad Social as an employer and runs Spanish payroll | Cost and admin for the employer; see our guide for employers |
| Employer of record | A Spanish provider employs you and invoices the Nigerian company | Fees, and whether the telework permit accepts the structure |
| You become an autónomo contractor | You invoice the company and pay your own cuota | The telework permit lets self-employed workers have Spanish clients up to 20% of activity; employment rights change |
We found no Spain-Nigeria social security agreement on the pages we opened, so do not assume Nigerian pension contributions replace Spanish ones. Ask the Tesorería General de la Seguridad Social or an asesor which applies to you, and see a Nigerian employer registering in Spain to hire.
Questions to put to the employer in writing
- Will you authorise me in writing to work remotely from Spain, as the telework permit requires?
- Will you register in Spain, use an employer of record, or contract me as a self-employed provider?
- Will you stop Nigerian PAYE and pension deductions once I am no longer resident, and on what evidence?
- Which currency and which date will salary be paid on?
Being paid
Decide whether your salary is set in naira, dollars or euros. A naira salary converts into fewer euros when the naira weakens, so ask for a currency clause or a euro or dollar salary if you can. See billing Nigerian clients in naira or euros.
Where Pryme fits
A Pryme account holds naira, dollars and euros with local details for each, so a salary can arrive in the currency it is paid in and be converted with Swap when you choose. The app shows the rate and the fee before you approve. Tax and immigration points here are information, not advice.
Questions people ask
Can I live in Spain and work for a Nigerian company?
Yes, with a permission that allows it. The international telework permit covers employees of companies outside Spain that have existed for at least a year and have employed you for at least three months.
Do I pay tax in Spain or Nigeria when working remotely for a Nigerian employer?
If you are tax resident in Spain, Spain generally taxes the salary. Nigeria taxes non-residents only on Nigerian-source income, and the Nigeria-Spain treaty helps where both claim tax.
Does my Nigerian employer need to register in Spain?
If you are an employee, someone must handle Spanish social security, either the employer registering in Spain or an employer of record. Alternatively you can work as an autónomo contractor.
Will my Nigerian pension contributions count in Spain?
We found no Spain-Nigeria social security agreement, so do not assume they count. Ask the Seguridad Social or an asesor.
Sources
- Consulado General de España en Nueva York: visado de teletrabajo de carácter internacional · accessed Oct 2026
- NGEX Diaspora Guide to Nigeria Tax Reforms 2026 (hosted by NiDCOM, Jan 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, foreign tax relief and tax treaties (reviewed 29 May 2026) · accessed Oct 2026
- Ley 28/2022, de fomento del ecosistema de las empresas emergentes (BOE, 22 Dec 2022) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.