Spain: residency routes and tax regimes for newcomers
SpainEuropeOverview
Spain suits people who want to live in the EU and are prepared to spend most of the year there. Every mainstream residence route for non-EU nationals now rests on presence, income or a business plan rather than a passive investment, and most of them make you Spanish tax resident once you stay more than 183 days in a calendar year.
Investor residence, widely called the golden visa, ended with Ley Orgánica 1/2025. Since 3 April 2025 no new applications are accepted for any investment route, while permits already issued stay valid for their term. The realistic options today are the international teleworking permit (the digital nomad visa), non-lucrative residence for people living on savings or passive income, and residence for entrepreneurs whose project receives a favourable report from ENISA, the state innovation agency.
Tax is where Spain needs planning. Residents pay progressive income tax on worldwide income, wealth tax that differs sharply between regions and, above EUR 3 million of net assets, the state solidarity tax. The Beckham regime eases this for qualifying newcomers for six tax years: the year of arrival and the five that follow.
We coordinate the residence and tax workstreams; licensed Spanish abogados and asesores fiscales give the legal and tax advice, and each permit decision belongs to the Spanish administration.
Spain residency: digital nomad, non-lucrative and the Beckham regime
Spain residency for non-EU nationals now runs through presence-based permits: the digital nomad permit for remote workers earning at least 200% of the minimum wage, non-lucrative residence for people living on savings, and entrepreneur residence. The investor golden visa has accepted no new applications since 3 April 2025.
Ley Orgánica 1/2025 emptied the investor residence articles (63 to 67) of Ley 14/2013 with effect from 3 April 2025. That closed every investment route, not only property. Applications filed before that date are decided under the old rules, permits already granted remain valid for their term, and renewals are assessed under the rules that applied when the first permit was issued.
The international teleworking permit, known as the digital nomad visa, is for qualified people working remotely for employers or clients outside Spain. You need a degree or at least three years of professional experience, a working relationship of at least three months with a company active for at least a year, and income of 200% of the monthly minimum wage (SMI), plus 75% of the SMI for the first family member and 25% for each further one. Freelancers may take Spanish clients for up to 20% of their work.
Applying from abroad gives a consular visa for up to one year; applying while legally in Spain gives a residence permit for up to three years, renewable for two years at a time. Visa holders can switch to the permit in the 60 days before the visa expires.
Non-lucrative residence fits retirees and people living on investment income. It requires 400% of the IPREM index per month for the main applicant plus 100% per family member, health cover from an insurer authorised in Spain, and no work in Spain. The first permit lasts one year, renewals run for two years, and each renewal requires more than 183 days a year in Spain.
Entrepreneur residence is granted through the Large Companies and Strategic Groups Unit (UGE) once ENISA reports favourably on the business plan; the permit runs for three years with two-year renewals. On the tax side, the Beckham regime lets qualifying newcomers pay 24% on employment income up to EUR 600,000 for the arrival year and the following five, and employees holding the teleworking visa are expressly eligible.
We compare the routes and coordinate the file; Spanish immigration lawyers handle the applications and tax advisers confirm any Beckham election, while approval of every permit lies with the Spanish authorities.
Who it suits
Remote employees of foreign companies
You work for an employer outside Spain and can use the digital nomad permit and, as an employee, the Beckham regime.
Freelancers with international clients
Most of your clients sit outside Spain and Spanish work stays within the 20% limit.
Retirees and investors living on passive income
You will not work in Spain and can show savings or recurring income for non-lucrative residence.
Founders with an innovative project
You want to build the business in Spain and can put a business plan through an ENISA assessment.
Requirements
- Required
Sufficient income or means
200% of the SMI for remote workers; 400% of the IPREM for non-lucrative residence.
- Required
Health insurance
Public cover through Social Security or a private policy from an insurer authorised in Spain; travel insurance is not accepted.
- Required
Clean criminal record
Certificates from the countries where you lived in the previous five years, legalised or apostilled and translated.
- Required
Foreigner identity card (TIE)
Requested in person at the police within one month of entering Spain on a residence visa.
- Depends on your case
Remote work evidence
For the digital nomad route only: contracts, proof that remote work is allowed and records of the employer's activity.
- Depends on your case
Beckham election
Filed electronically on Modelo 149 within six months of starting work in Spain, if you qualify.
Documents
- PassportFull copy; non-lucrative applications need at least one year of remaining validity.
- Proof of income or fundsPayslips, invoices, bank certificates or investment statements covering the threshold for the whole permit period.
- Employment or client contractsFor remote workers, with evidence that the company has operated for at least a year.
- Criminal record certificatesApostilled or legalised, with a sworn translation into Spanish.
- Health insurance policyComprehensive cover without co-payments from an insurer authorised in Spain.
- Digital nomad income threshold
- 200% of the monthly SMI; +75% of the SMI for the first family member, +25% for each further oneAs of 2026-10-25 · [3]
- Minimum wage (SMI) 2026
- EUR 1,221 a month in 14 payments (EUR 17,094 a year)200% equals EUR 2,442 per payment, or EUR 2,849 a month spread over 12 monthsAs of 2026-10-25 · [4]
- Digital nomad permit terms
- Visa up to 1 year; in-country permit up to 3 years; renewals of 2 years; Spanish clients up to 20% for freelancersAs of 2026-10-25 · [2]
- Non-lucrative residence means
- 400% of the IPREM a month, plus 100% per family member; first permit 1 yearAs of 2026-10-25 · [5]
- IPREM 2026
- EUR 600 a month (EUR 7,200 a year), unchanged since 2023400% equals EUR 2,400 a month or EUR 28,800 a yearAs of 2026-10-25 · [4]
- Beckham regime
- 24% up to EUR 600,000 of employment income; 47% above; savings income 19% to 30%After 5 years of non-residence; arrival year plus 5 tax yearsAs of 2026-10-25 · [8]
- Beckham election deadline
- 6 months from the start date on the Social Security registration (Modelo 149)As of 2026-10-25 · [9]
- Long-term residence
- After 5 years of continuous legal residence; absences up to 6 months at a time and 10 months in totalAs of 2026-10-25 · [7]
Timeline
- 1Choose the routeCompare digital nomad, non-lucrative and entrepreneur residence against your work, income and family.
- 2Prepare the fileCollect, apostille and translate documents and assemble the income evidence.
- 3ApplyAt the Spanish consulate for a visa, or online with the UGE if you are already legally in Spain and the route allows it.
- 4Arrive and registerRequest the TIE within a month of entry and register your address with the town hall.
- 5Tax set-upObtain your tax registration, file Modelo 149 within six months if eligible, and keep a day count for the 183-day test.
Tax notes
- Spending more than 183 days in Spain in a calendar year, or having your main economic interests there, makes you tax resident and taxable on worldwide income.
- Under the Beckham regime, employment income is taxed at 24% up to EUR 600,000 and 47% above, savings income at 19% to 30%, and foreign income other than employment income generally stays outside Spanish tax.
- Wealth tax depends on the region; Beckham taxpayers pay it only on Spanish assets. Net wealth above EUR 3 million can also bring in the solidarity tax.
- Non-lucrative residents usually become ordinary tax residents, because renewal requires more than 183 days a year in Spain, so dividends and interest fall under the savings scale from 19% to 30%.
General information, not tax advice. Your position depends on your circumstances.
Banking fit
- A Spanish account helps evidence income and residence at renewal and is needed for rent, utilities and tax payments.
- Banks ask for the NIE and, for resident accounts, the TIE; each applies its own due diligence.
Questions
Does Spain still have a golden visa?
No. Ley Orgánica 1/2025 closed investor residence to new applications from 3 April 2025, covering property and every other investment route. Permits already granted stay valid for their term, and renewals follow the rules that applied when the permit was first issued.
How much income do I need for the Spain digital nomad visa in 2026?
200% of the monthly minimum wage. With the 2026 SMI of EUR 1,221 in 14 payments, that is EUR 2,442 per payment, or EUR 2,849 a month if the annual EUR 17,094 is spread over 12 months. Family members add 75% and 25% of the SMI.
What is the Beckham law in Spain?
A special regime in article 93 of the income tax law. Newcomers who were not tax resident in the previous five years pay 24% on employment income up to EUR 600,000 and 47% above, for the arrival year and five more, and are taxed mainly on Spanish-source income.
Can digital nomads use the Beckham regime?
Employees working remotely on the international teleworking visa are expressly eligible. Freelancers on the same permit generally are not, unless their activity qualifies as entrepreneurial with an ENISA report or as highly qualified work for a certified startup. The election is filed on Modelo 149 within six months.
How much money do I need for the Spain non-lucrative visa?
400% of the IPREM per month. The IPREM has stayed at EUR 600 a month, so the main applicant needs EUR 2,400 a month, or EUR 28,800 a year, plus EUR 600 a month for each family member. Some consulates assess the annual figure differently.
When can I get permanent residency or citizenship in Spain?
Long-term residence is available after five years of continuous legal residence, with absences of up to six months at a time and ten in total. Citizenship normally takes ten years, or two for nationals of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea and Portugal.
Banking in our network
We do not publish institution names: the right partner depends on your profile, and each institution keeps its own view on who it will serve.
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No partner institution in our network is based here; companies and residents here are introduced to partners in other jurisdictions.
- Opening a Spanish bank account starts with an NIE, the foreigner identification number. Banks distinguish resident from non-resident accounts and each runs its own anti-money-laundering review.
- For the digital nomad and non-lucrative routes, bank certificates and statements are part of the income evidence, so the account that holds the funds matters from the start of the file.
- We review the banking side as part of the structuring call; whether an account is opened is decided by each bank.
Questions
What are the main ways to move to Spain from outside the EU in 2026?
With the golden visa closed, most people use the digital nomad permit for remote work for foreign employers or clients, non-lucrative residence for savings or passive income without work, or entrepreneur residence for an innovative project with an ENISA report. Employment and family routes also exist.
When do you become tax resident in Spain?
When you spend more than 183 days in Spain in a calendar year or your main economic interests are there. Residence is also presumed when your spouse and minor children live in Spain. Tax residents are taxed on worldwide income.
Does Spain have a wealth tax?
Yes. Wealth tax applies with large differences between regions, and a state solidarity tax reaches net wealth above EUR 3 million. Taxpayers under the Beckham regime pay wealth tax only on assets located in Spain.
Sources
- 1.BOE: Ley Orgánica 1/2025, final provision 21 (end of investor residence), retrieved 2026-10-25
- 2.BOE: Ley 14/2013 on entrepreneurs, consolidated (teleworking, entrepreneur residence, UGE), retrieved 2026-10-25
- 3.Ministry of Inclusion, UGE: FAQ on international teleworkers, retrieved 2026-10-25
- 4.SEPE: SMI and IPREM values for 2026, retrieved 2026-10-25
- 5.Ministry of Inclusion: information sheet 6, initial non-lucrative residence, retrieved 2026-10-25
- 6.Ministry of Inclusion: information sheet 7, renewal of non-lucrative residence, retrieved 2026-10-25
- 7.Ministry of Inclusion: information sheet 49, national long-term residence, retrieved 2026-10-25
- 8.BOE: Ley 35/2006 on personal income tax, consolidated (articles 9, 66, 93, 101), retrieved 2026-10-25
- 9.Agencia Tributaria: deadline to opt for the special regime for inbound workers (Modelo 149), retrieved 2026-10-25
- 10.BOE: Ley 38/2022, article 3 (solidarity tax on large fortunes), consolidated, retrieved 2026-10-25
- 11.BOE: Civil Code, articles 22 and 23 (nationality by residence), retrieved 2026-10-25
- 12.Redomiciled internal notes: Spain digital nomad route to long-term residence (internal), retrieved 2026-10-25
- 13.Redomiciled internal notes: Spain entrepreneur residence (internal), retrieved 2026-10-25
Reviewed by the Redomiciled team on .
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