Moving to Spain
(2026 Guide)

Tax: Spanish tax resident (the 5-year residency requirement effectively confirms tax residency). Subject to default IRPF on worldwide income. Beckham Law is NOT available because the holder has been Spanish-resident for 5+ years (the regime requires non-residency for the prior 5 years).

Tax: Spanish tax resident only if 183+ days/year physical presence. Many Golden Visa holders structure stays under 183 days/year to avoid Spanish tax residency; the visa does not require minimum presence for renewal. Once tax resident: default IRPF (19%-47%) plus regional surcharges; wealth tax above €700K in most regions; Solidarity Surcharge above €3M. [[Beckham-Law-Spain]] may be available if the holder takes a qualifying Spanish employment role; investor passivity alone does not qualify.

Tax: DNV holder becomes Spanish tax resident after 183 days. Default regime is progressive IRPF (19%-47% national + regional). [[Beckham-Law-Spain]] available: 24% flat on Spanish-source employment income up to €600K, 47% above; foreign-source income generally exempt (with treaty-dependent treatment of dividends/interest). 6-year duration. Apply via Modelo 149 within 6 months of Spanish Social Security registration. Salaried DNV applicants qualify; freelancers (autónomo) generally do NOT qualify for Beckham.

Tax: Spanish tax resident after 183 days. Default IRPF on worldwide income (19%-47%). [[Beckham-Law-Spain]] available if the entrepreneur structures the role as a salaried directorship of a Spanish entity (autónomo / freelance self-employment typically does NOT qualify). Wealth tax above €700K in most regions. Corporate tax on the Spanish entity at 25% standard rate, with reduced rates and incentives for startups under Ley 28/2022 (15% in first 4 years of profit for qualifying startups).

Tax: Family members become Spanish tax residents on the same 183-day rule as the sponsor. Subject to default IRPF. [[Beckham-Law-Spain]] available to family members of impatriated workers if they meet the prior 5-year non-residency requirement.

Tax: Students who spend 183+ days/year become Spanish tax residents. Most students earn below the IRPF first bracket and pay minimal tax. Scholarship income is often exempt under domestic law and treaties. [[Beckham-Law-Spain]] generally not applicable to student status (designed for impatriated workers, not students).

Tax: Spanish tax resident after 183 days. [[Beckham-Law-Spain]] available: 24% flat on Spanish-source employment income up to €600K, 47% above. Foreign-source income generally exempt. 6-year duration. Eligibility: cannot have been Spanish tax resident in prior 5 years (Ley 28/2022 reduced from 10). Blue Card holders are explicitly eligible for Beckham.

Tax: Spanish tax resident after 183 days. [[Beckham-Law-Spain]] available: 24% flat on Spanish-source employment income up to €600K, 47% above. Foreign-source income generally exempt. 6-year duration. Eligibility: cannot have been Spanish tax resident in the prior 5 years (Ley 28/2022 reduced from 10 years). HQP is the historical canonical Beckham use case.

Tax: Applicant has typically been Spanish tax resident throughout the 3-year irregular period (by virtue of physical presence) and continues as such. Subject to default IRPF on worldwide income. [[Beckham-Law-Spain]] is NOT available because the holder has been Spanish-resident in the prior 5 years.

Tax: Spanish tax resident after 183 days. Subject to default IRPF progressive scale (19%-47% national, plus regional surcharge). Wealth tax applies above €700K in most regions (Madrid bonifies 100%). Solidarity surcharge on wealth >€3M. [[Beckham-Law-Spain]] is NOT available to NLV holders because there is no work activity to qualify the special impatriate regime.

Tax: Spanish tax resident as long as physically resident 183+ days/year. Citizenship by itself does not trigger tax residency (unlike US). Spanish citizens living abroad full-time are not Spanish tax residents.