No. The Spanish Golden Visa (Ley 14/2013, visado de residencia para inversores) was abolished by Ley Orgánica 1/2025, with the real-estate-investment route closing in April 2025. Holders who filed before the cut-off retain their status; no new Golden Visa applications are accepted. The substantive Spain residency routes are now the Beckham Law + Digital Nomad Visa, the Non-Lucrative Visa, and the Entrepreneur Visa. We do not recommend pursuing any quasi-golden-visa variant being marketed after the abolition.

The Régimen especial para trabajadores desplazados (Article 93 LIRPF, nicknamed the Beckham Law after the footballer who famously used it) is a special tax regime for inbound workers relocating to Spain. For six tax years, Spanish-source employment and business income is taxed at a flat 24% up to €600,000 (47% above), and all foreign-source income (dividends, capital gains, rental yield, business profits from non-Spanish sources) is exempt from Spanish IRPF. Beckham election is made via Modelo 149 within six months of Spanish arrival. The regime saves a typical six-figure earner 15-25 percentage points of Spanish tax per year relative to standard progressive IRPF rates.

Anyone relocating to Spain for the first time (or for the first time in five years) who takes up employment with a Spanish entity, becomes a director of a Spanish company, establishes an innovative business, or moves to Spain under a Digital Nomad Visa. Post the 2022 Startups Law, self-employed freelancers with foreign clients and entrepreneurs holding a DNV are included. Sports professionals (the original Beckham use-case) were excluded in 2015. The applicant must not have been tax-resident in Spain in the five tax years preceding relocation.

The Visado para Teletrabajadores de Carácter Internacional, introduced under Ley 28/2022 (Ley de Startups, December 2022). Open to non-EU remote workers employed by a foreign company (with permission to work remotely) or to freelancers whose clients are overwhelmingly foreign (maximum 20% of income from Spanish clients). Minimum income is 200% of the Spanish minimum wage (approximately €32,000 per year in 2026), initial visa three years renewable for two, DNV holders qualify for Beckham Law election.

The Visado de Residencia No Lucrativa is Spain's passive-income residency permit. Open to anyone who can evidence at least 400% IPREM in annual income (approximately €29,000 in 2026, rising by about €7,200 per dependant) from non-Spanish sources. Pensions, dividends, rental yield, and annuity income all qualify; active Spanish-source income is not permitted (hence the name). Initial visa one year, renewable for two + two, then EU Long-Term Resident at five years. Popular with US and Latin American retirees.

Standard naturalisation requires ten years of continuous legal residency under Article 22 of the Código Civil, with a DELE A2 Spanish test and a CCSE civics test. But Article 22 also provides shorter clocks: two years for citizens of Latin American countries, Portugal, Andorra, the Philippines, Equatorial Guinea, and Sephardic Jews (Ley 12/2015). One year for spouses of Spanish citizens, children of Spanish citizens born abroad, and those born in Spain. The two-year Iberoamerican and Sephardic track is the single most valuable feature of Spain as a naturalisation destination for eligible applicants.

Yes, but conditionally. Spain permits dual citizenship with Latin American countries, Portugal, Andorra, the Philippines, Equatorial Guinea, and France (since 2022 under the Franco-Spanish reciprocity agreement). Nationals of other countries (US, UK, Australia, etc.) technically must renounce their prior nationality when naturalising, though in practice Spain does not enforce the renunciation against the prior country and most US and UK nationals retain their original passports after the Spanish oath. Sephardic applicants under Ley 12/2015 are explicitly exempt from the renunciation requirement.

Two primary tests under Article 9 LIRPF. First, physical presence of more than 183 days in Spain in any calendar year. Second, centre of vital economic interests in Spain (businesses, employment, family). A presumption also arises if your non-separated spouse and minor children are resident in Spain. Crossing any of these makes you a Spanish tax resident and subject to IRPF on worldwide income — unless you elect into the Beckham Law, which limits Spanish tax to Spanish-source income for six years.

Not in Spain. The NLV explicitly prohibits Spanish-source employment or self-employment (hence "no lucrativa"). You can, however, continue foreign-source remote work for non-Spanish clients without violating the NLV in practice, though this is a grey area that the Subdelegaciones review case by case. If remote work is your main activity, the Digital Nomad Visa is the correct route. If you want to start a Spanish business, the Entrepreneur Visa is the correct route.

The Indicador Público de Renta de Efectos Múltiples is the Spanish reference income indicator, used for a range of social and immigration thresholds. The Non-Lucrative Visa income threshold is 400% IPREM for the principal applicant plus 100% IPREM per dependant. In 2026 the monthly IPREM is approximately €600, so 400% annual IPREM is approximately €28,800 for the principal and €7,200 per additional family member. The figure is updated every January in the Presupuestos Generales del Estado.

Yes. Spain has been a participating CRS jurisdiction since 2017 and is one of the most active exchange partners in the EU. Mechanics are widely misunderstood: CRS is not a general broadcast of your banking information. Under CRS, a Spanish bank reports account holders to the tax authority of the country where the account holder is tax-resident. If your declared tax residency is Spain (TIE card, NIE, Certificado de Residencia Fiscal) and you are within the Beckham Law window, your Spanish account is retained within Spain only — the Agencia Tributaria does not onward-exchange data for Beckham-regime residents on their Spanish-source income. CRS only sends data abroad when the account holder's tax residency is elsewhere. Becoming a genuine Spanish tax resident is how you exit the CRS feed to your former home.

Spain has a national Wealth Tax (Impuesto sobre el Patrimonio) with a €700,000 per-person exemption and an additional €300,000 primary-residence exemption, at rates 0.2% to 3.5% depending on region. Madrid applies a 100% credit (effectively zero wealth tax). Andalucía and Galicia have followed. Other regions (Catalonia, Valencia, Balearics) apply the tax normally. There is also a Solidarity Tax (Impuesto de Solidaridad) on wealth above €3 million that overrides favourable regional treatment. Beckham Law residents are liable only on Spanish-situated assets. Spanish exit tax under Article 95 bis LIRPF applies only to residents of at least 10 of the last 15 years with specific qualifying holdings.