Profile

Spain

Residency route coverage

Residency route coverage
Route familyRoutesCoverage
Investment

Recorded; none currently open

Recorded; none currently open as of 2025-12-26[12][26][29]
Spain has no open investment-family route. The only route in this family is the investor visa and residence authorisation under Ley 14/2013 arts. 63-67, recorded with status closed from 3 April 2025. Coverage is 'routes_documented' rather than 'no_qualifying_route' because a route record exists and the reader question 'what happened to it' is answered by that record; the absence of any open route is the note, not a missing entry.
Remote workRoutes recorded
Passive incomeRoutes recorded
EntrepreneurRoutes recorded
WorkRoutes recorded
StudyRoutes recorded
FamilyRoutes recorded

Country facts

Identity

Identity
Local nameEspaña
ISO codeESP
RegionEurope
CurrencyEUR as of 2026-08-06[23]
Official languageses as of 2026-08-06[23]

Memberships

Memberships
Memberships
    • Bloc: EU
    • Member: Yes as of 2026-08-06[23]
    • Since: 1986-01-01 as of 2026-08-06[23]
    • Bloc: Eurozone
    • Member: Yes as of 2026-08-06[23]
    • Since: 1999-01-01 as of 2026-08-06[23]
      Euro adopted 1 January 1999 per the cited source; euro banknotes and coins entered circulation later.
    • Bloc: Schengen
    • Member: Yes as of 2026-08-06[23]
    • Since: 1995-03-26 as of 2026-08-06[23]
    • Bloc: EEA
    • Member: Yes as of 2026-08-06[22][23]
      EEA membership asserted via EU membership: EEA Agreement art. 128 obliges an acceding EU state to apply for EEA participation; EU membership and accession date confirmed separately, source es-eu-country-profile. Art. 128(1) as retrieved: 'Any European State becoming a member of the Community shall, or becoming a member of EFTA may, apply to become a Party to this Agreement.' Standing convention per research-rules §3a.1 (S1 checkpoint item C4).

Permanent residence

Permanent residence
Qualifying years5 as of 2025-05-01[24][25]
Language requirementnone as of 2025-05-01[24]
Integration requirementNo as of 2025-05-01[24]
Income requirement1.50 × Public Multiple-Effect Income Indicator per month as of 2025-05-01[25]
Absence rules
  • maximum consecutive absence · 6 months · to qualify for permanent residence as of 2025-05-01[24][25]
    Absences of up to six continuous months do not break the qualifying period.
  • maximum total absence · 10 months · to qualify for permanent residence as of 2025-05-01[24][25]
    Total absences within the five-year period must not exceed ten months; the sheets state a higher ceiling of eighteen months where the absences are for employment reasons. The two ceilings are not expressible as one value in this field, so the employment-related ceiling is recorded here in the note.

Citizenship

Citizenship
Years to naturalisation10 as of 2025-01-03[19]
Civil Code art. 22: ten years of residence as the general rule. Reduced periods in the same article: five years for persons recognised as refugees; two years for nationals of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea or Portugal, and for Sephardic Jews; one year for, among others, persons born in Spanish territory, persons who did not exercise a right of option in time, persons under legal guardianship or care of a Spanish institution for two consecutive years, a person married to a Spanish national for one year and not legally separated, the surviving spouse of a Spanish national, and persons born abroad to a Spanish-origin parent or grandparent. Residence must be lawful, continuous and immediately preceding the application, and the applicant must show good civic conduct and sufficient integration into Spanish society. as_of is the last-update date of the consolidated Civil Code text.
of which on permanent residenceNot applicable
Civil Code art. 22 conditions naturalisation on lawful continuous residence, not on time spent holding permanent-residence status.
Dual citizenshiprestricted as of 2025-01-03[19]
Language requirementA2 as of 2026-04-13[1][15][21]
Citizenship test requiredYes as of 2026-04-13[1][15][20]

Tax

Tax
Tax-residency day threshold183 as of 2026-08-06[9]
IRPF Law (Ley 35/2006) art. 9: habitual residence in Spain where the person stays more than 183 days in the calendar year in Spanish territory. Sporadic absences count toward the total unless tax residence elsewhere is proven; where the claimed residence is in a listed tax haven the administration may require proof of 183 days' presence there. The cited AEAT manual carries no publication date, so as_of is the access date, per research-rules §6.2.
Other tax-residency triggerscentre of vital interests as of 2026-08-06[9]
Second statutory criterion: the main nucleus or base of the person's activities or economic interests lies in Spain, directly or indirectly. A rebuttable presumption of Spanish residence also applies where a non-legally-separated spouse and dependent minor children habitually reside in Spain; that presumption is not itself an independent trigger and is recorded here rather than as a vocabulary value.
Headline income tax rateRecorded at the source, but not reducible to a single value as of 2026-03-17[2][3]
Income tax structureprogressive as of 2026-08-06[4][9]
Both cited AEAT sources describe ordinary IRPF as a scale-based tax and contrast it with the flat non-resident rates applied under the impatriate regime.
Net-wealth taxYes as of 2026-08-06[6][8]
Inheritance or estate taxYes as of 2026-06-12[5]
Special tax regimes
    • Name: Régimen especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio español (art. 93 LIRPF)
    • Status: Active
    • Type: impatriate
    • How the regime works: special rate
    • Headline rate: 24% as of 2026-07-01[4]
      24% withholding rate on employment income up to EUR 600,000 per year; 47% on the excess above that amount (from 2021). Beneficiaries are taxed under non-resident rules while retaining IRPF taxpayer status; Spanish-source income is taxed and non-Spanish-source income falls outside the scope.
    • Duration (years): 6 as of 2026-07-01[4]
      The tax period of the change of residence plus the five following tax periods.

    • Legal basis: art. 93 and transitional provision 17 of the IRPF Law, arts. 113-120 of the IRPF Regulation, Orders HAP/2783/2015 and HFP/1338/2023. Prior non-residence required: ten tax periods until 31 December 2022, five tax periods from 1 January 2023. Scope extended from 1 January 2023 to remote workers using computer and telecommunications means, entrepreneurs carrying on an economic activity in Spain, highly qualified professionals providing services to start-ups, and accompanying family members (spouse and children under 25, or children with a disability). Forms 149 (election, waiver, exclusion) and 151 (special IRPF return). as_of is the stated edition month of the cited AEAT manual (July 2026), first of month.

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Reference figures

Reference figures
Public Multiple-Effect Income Indicator
  • Local name: Indicador Público de Renta de Efectos Múltiples (IPREM)
  • Amount: EUR 600 per month as of 2026-08-06[10][11][27]
  • Period: month
  • Reset: annual
  • Officially published figure: Yes
national minimum wage
  • Local name: Salario Mínimo Interprofesional (SMI)
  • Amount: EUR 1,221 per month as of 2026-08-06[17][27]
  • Period: month
  • Reset: annual
  • Annualisation factor: 14
  • Officially published figure: Yes
average annual gross earnings per worker, Annual Structure of Earnings Survey
  • Local name: Ganancia media anual bruta por trabajador (ambos sexos), Encuesta Anual de Estructura Salarial
  • Amount: EUR 29,540.26 per year as of 2026-05-28[13][30]
  • Period: year
  • Reset: ad hoc
  • Officially published figure: Yes

Changes

Recent changes

Recent changes
2025-04-03The investor visa and investor residence authorisation ('golden visa') ceased to be available for new applications. The twenty-first final provision of Ley Orgánica 1/2025 of 2 January left Ley 14/2013 arts. 63, 64, 65, 66 and 67 without content, with effect for new applications from 3 April 2025. Applications filed before that date continue to be processed under the rules in force when they were filed; authorisations already granted keep their validity until the expiry stated in the granting decision, and renewals are processed under the rules applicable when the initial authorisation was granted. Family members of investors are covered by the same transitional treatment.
Affects: Investor residence visa / investor residence authorisation[12][26][29]
2025-05-20Real Decreto 1155/2024 of 19 November, approving a new Reglamento of Ley Orgánica 4/2000, entered into force six months after publication and repealed the previous Reglamento approved by Real Decreto 557/2011. The non-lucrative residence authorisation and the residence-and-self-employment authorisation are now governed by articles of this new Reglamento.
Affects: Initial authorisation of non-profit temporary residence (non-lucrative residence visa), Initial authorisation of temporary residence and self-employment[16]
2026-04-16Real Decreto 316/2026 of 14 April amended Real Decreto 1155/2024 with effect from 16 April 2026. It modified articles on family reunification (art. 97, allowing adult children and first-degree ascendants to apply from Spanish territory), the arraigo authorisations (arts. 126, 127, 130, 132), unaccompanied minors (art. 172), studies (art. 190) and modification of authorisations (art. 191), and added two extraordinary arraigo pathways (twentieth and twenty-first additional provisions) open for applications until 30 June 2026, both carrying provisional work authorisation covering employed and self-employed work. It did not modify the non-lucrative residence articles or the long-term residence articles.
Affects: Autorización de estancia de larga duración para la realización de estudios superiores o de educación secundaria postobligatoria[18]
2026-07-13The Contentious-Administrative Chamber of the Supreme Court (ECLI:ES:TS:2026:3113) upheld the general structure of Real Decreto 1155/2024 but annulled several provisions, including restrictions on minors' access to residence authorisations based on marital status, rules denying residence to Spain-born minors with justified departures abroad, provisions weakening immediate care duties for unaccompanied foreign minors, the requirement that foreign guardianship arrangements conform to Spanish law, automatic refusals based on criminal records without individualised assessment, the bar on temporary employment agencies hiring foreign seasonal workers, and the requirement of exclusively electronic communication. The court rejected challenges to the exclusion of asylum applicants from concurrent arraigo applications and to the revised family framework for relatives of Spanish nationals. None of the annulled provisions concerns the non-lucrative, self-employment or long-term residence routes on the basis of the cited release.[28]
2026-02-19Real Decreto 126/2026 of 18 February set the national minimum wage for 2026 at EUR 40.70 per day or EUR 1,221 per month, with effect from 1 January 2026.[17]
2026-06-29Orden HAC/652/2026 of 26 June replaced the annex of Orden HFP/587/2023 governing form 718 for the Temporary Solidarity Tax on Large Fortunes, first applicable to tax-year 2025 filings from 1 July 2026, confirming the tax remains in force.[7]
2026-01-30Orden PJC/44/2026 of 27 January, in force 31 January 2026, set the salary threshold for the EU Blue Card modality of the highly qualified professional authorisation under Ley 14/2013 art. 71 bis. The threshold is a gross annual salary of at least 1.4 times the average annual gross earnings per worker published by the Instituto Nacional de Estadística in its Annual Structure of Earnings Survey, with a reducing coefficient of 0.8 for occupations in groups 1 and 2 of the CNO-2011 classification that appear in the catalogue of hard-to-fill occupations, and for applicants who obtained the qualifying credential no more than three years before applying. The order states that the computed figure is published on the UGE-CE web portal and that a new threshold applies to applications filed one month after each new survey.
Affects: EU Blue Card[13]
2026-05-28The Instituto Nacional de Estadística published the updated average annual gross earnings figure for 2024 at EUR 29,540.26, which the UGE-CE translated into an EU Blue Card general salary threshold of EUR 41,356.36 and a reduced threshold of EUR 33,085.09. The same note states a single threshold of EUR 41,356.36 for the national highly qualified professional modality, with no reduced threshold available.
Affects: EU Blue Card, Autorización de residencia para profesionales altamente cualificados[30]
2025-06-16Orden PJC/617/2025 of 13 June, in force on publication, replaced Orden PRE/1803/2011 as the fee schedule for immigration authorisations and identity documents under Ley Orgánica 4/2000 and Real Decreto 1155/2024. It prices, among others, the initial student stay authorisation at EUR 10.94 and its extension at EUR 17.49, the initial family reunification authorisation at EUR 10.94 and its renewal at EUR 16.40, the residence card for a family member of an EU citizen at EUR 12, and the foreigner identity card documenting a first temporary residence or stay authorisation at EUR 16.08. It does not price the Ley 14/2013 international mobility authorisations. Its art. 1.2 provides for annual uprating by the State Budget Law.
Affects: Autorización de estancia de larga duración para la realización de estudios superiores o de educación secundaria postobligatoria, Autorización de residencia temporal por reagrupación familiar, Residence card of a family member of a Union citizen, Autorización de residencia para búsqueda de empleo o inicio de proyecto empresarial[14]

Verification

Verification
Sources cited30
of which official (tier 1)29
Oldest as-of date2025-01-03
Newest as-of date2026-08-06
Reviewed on2026-08-11
Schema version1.1

Sources

  1. [1] Obtención de la nacionalidad española — Punto de Acceso General
    Ministerio para la Transformación Digital y de la Función Pública — administracion.gob.es · official guidance · Tier 1 · Published 2026-04-13 · Accessed 2026-08-06
  2. [2] Gravamen estatal de la base liquidable general — Manual práctico Renta 2025, cap. 15
    Agencia Estatal de Administración Tributaria · official guidance · Tier 1 · Published 2026-03-17 · Accessed 2026-08-06
  3. [3] Gravamen autonómico de la base liquidable general — Manual práctico Renta 2025, cap. 15
    Agencia Estatal de Administración Tributaria · official guidance · Tier 1 · Published 2026-03-17 · Accessed 2026-08-06
  4. [4] Régimen especial de impatriados – Manual de tributación de no residentes
    Agencia Estatal de Administración Tributaria · official guidance · Tier 1 · Published 2026-07-01 · Accessed 2026-08-06
  5. [5] Impuesto sobre Sucesiones y Donaciones (no residentes)
    Agencia Estatal de Administración Tributaria · official portal · Tier 1 · Published 2026-06-12 · Accessed 2026-08-06
  6. [6] Impuesto Temporal de Solidaridad de las Grandes Fortunas
    Agencia Estatal de Administración Tributaria · official portal · Tier 1 · Accessed 2026-08-06
  7. [7] Modificación del Impuesto Temporal de Solidaridad de las Grandes Fortunas (modelo 718)
    Agencia Estatal de Administración Tributaria · official guidance · Tier 1 · Published 2026-06-29 · Accessed 2026-08-06
  8. [8] Impuesto sobre el Patrimonio
    Agencia Estatal de Administración Tributaria · official portal · Tier 1 · Accessed 2026-08-06
  9. [9] Residencia habitual en territorio español – Manual práctico IRPF
    Agencia Estatal de Administración Tributaria · official guidance · Tier 1 · Accessed 2026-08-06
  10. [10] El IPREM en 2026: qué es, cuánto es y cómo afecta a los trámites de extranjería
    ARC Legal · law firm · Tier 2 · Published 2026-01-12 · Accessed 2026-08-06
  11. [11] Ley 31/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2023
    Boletín Oficial del Estado · statute · Tier 1 · Published 2022-12-24 · Accessed 2026-08-06
  12. [12] Ley Orgánica 1/2025, de 2 de enero, de medidas en materia de eficiencia del Servicio Público de Justicia
    Boletín Oficial del Estado · statute · Tier 1 · Published 2025-01-03 · Accessed 2026-08-06
  13. [13] Orden PJC/44/2026, de 27 de enero, por la que se determina el umbral salarial para la Tarjeta azul-UE
    Boletín Oficial del Estado · statute · Tier 1 · Published 2026-01-30 · Accessed 2026-08-06
  14. [14] Orden PJC/617/2025, de 13 de junio, por la que se establece el importe de las tasas por tramitación de autorizaciones administrativas y documentos de identidad en materia de inmigración y extranjería
    Boletín Oficial del Estado · fee schedule · Tier 1 · Published 2025-06-16 · Accessed 2026-08-06
  15. [15] Real Decreto 1004/2015, de 6 de noviembre, por el que se aprueba el Reglamento por el que se regula el procedimiento para la adquisición de la nacionalidad española por residencia
    Boletín Oficial del Estado · statute · Tier 1 · Published 2015-11-07 · Accessed 2026-08-06
  16. [16] Real Decreto 1155/2024, de 19 de noviembre, por el que se aprueba el Reglamento de la Ley Orgánica 4/2000
    Boletín Oficial del Estado · statute · Tier 1 · Published 2024-11-20 · Accessed 2026-08-06 · Amended by es-boe-rd-316-2026
  17. [17] Real Decreto 126/2026, de 18 de febrero, por el que se fija el salario mínimo interprofesional para 2026
    Boletín Oficial del Estado · statute · Tier 1 · Published 2026-02-19 · Accessed 2026-08-06
  18. [18] Real Decreto 316/2026, de 14 de abril, por el que se modifica el Real Decreto 1155/2024
    Boletín Oficial del Estado · statute · Tier 1 · Published 2026-04-15 · Accessed 2026-08-06
  19. [19] Código Civil (texto consolidado), arts. 22 y 23 – nacionalidad por residencia
    Boletín Oficial del Estado · statute · Tier 1 · Published 2025-01-03 · Accessed 2026-08-06
  20. [20] Prueba de conocimientos constitucionales y socioculturales de España (CCSE) — qué es
    Instituto Cervantes · official portal · Tier 1 · Accessed 2026-08-06
  21. [21] Diplomas de Español como Lengua Extranjera (DELE) — qué son
    Instituto Cervantes · official portal · Tier 1 · Accessed 2026-08-06
  22. [22] Agreement on the European Economic Area
    Publications Office of the European Union — EUR-Lex · official portal · Tier 1 · Published 1994-01-03 · Accessed 2026-08-06
  23. [23] Spain – EU country profile
    European Union · official portal · Tier 1 · Accessed 2026-08-06
  24. [24] Hoja 49 – Autorización de residencia de larga duración nacional
    Ministerio de Inclusión, Seguridad Social y Migraciones · official guidance · Tier 1 · Published 2025-05-01 · Accessed 2026-08-06
  25. [25] Hoja 50 – Autorización de residencia de larga duración UE
    Ministerio de Inclusión, Seguridad Social y Migraciones · official guidance · Tier 1 · Published 2025-05-01 · Accessed 2026-08-06
  26. [26] Abolition of the investor visa in Spain and its implications
    Oficina Nacional de Emprendimiento (ONE), Gobierno de España · official portal · Tier 1 · Published 2025-12-26 · Accessed 2026-08-06
  27. [27] Cuantías anuales — IPREM y salario mínimo interprofesional
    Servicio Público de Empleo Estatal (SEPE), Ministerio de Trabajo y Economía Social · official portal · Tier 1 · Accessed 2026-08-06
  28. [28] El Tribunal Supremo anula varios aspectos del nuevo Reglamento de Extranjería, pero avala su estructura general
    Consejo General del Poder Judicial – Tribunal Supremo · official portal · Tier 1 · Published 2026-07-14 · Accessed 2026-08-06
  29. [29] Investors – Large Companies and Strategic Collectives Unit
    Ministerio de Inclusión, Seguridad Social y Migraciones (UGE-CE) · official portal · Tier 1 · Accessed 2026-08-06
  30. [30] Umbral salarial — profesionales altamente cualificados y Tarjeta azul-UE (actualización junio 2026)
    Ministerio de Inclusión, Seguridad Social y Migraciones — Unidad de Grandes Empresas y Colectivos Estratégicos · official guidance · Tier 1 · Published 2026-06-01 · Accessed 2026-08-06

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