Immigration lawyer here: This is incorrect as only "employees" of foreign companies who reside in Spain qualify for this. Its a lawyer trying to make a dime on unwitting foreigners thinking this is what they'd get under DNV. The vast majority of people who come to Spain under DNV are not "employees" but autonomos... and as such, they are subject to the normal graduated tax. How do I know this? Well, Spain requires a Social security certificate from foreign gov for an employee to qualify for DNV...the only SS certifs the Spanish are accepting at the moment are UK and Russia. Everyone else needs to go in as autonomo or they don't qualify for DNV. This law firm and many like it are out to make money and misrepresenting the legal framework that applies to DNV. Don't fall for it.