Immigration to Spain: Visas, Non-Domestic Residents, and Tax Regulations for 2026

Types of Visas for Entering Spain

Spain offers several immigration programs. The “Golden Visa” is available to investors who have invested €500,000 in real estate or €1 million in securities. The Digital Nomad Visa, introduced in 2023, allows individuals to work remotely if their monthly income exceeds €2,334. Citizens of third countries require a work permit to work in Spain.

The Entrepreneur Visa is designed for those starting innovative startups. Scientists and researchers can obtain a visa to work at Spanish universities or research institutions. The EU Blue Card is granted to highly skilled professionals with an annual salary of at least €43,000.

Residency in Spain

After entering Spain on a national visa (D), you must obtain the Foreigner’s ID Card within 30 days. The initial residency permit is valid for 1 year and can be extended twice for another 2 years each time. After 5 years, you may apply for a long-term residency permit, and after 10 years, you can obtain Spanish citizenship. Holders of the Golden Visa are exempt from these residency requirements.

Beckham Tax Regime and the Tax System

«The Beckham Rule» (Régimen de Impatriados, Article 93 of the LIRPF) is a special regime designed for foreigners who move to Spain for the first time. It allows them to pay income tax at a fixed rate of 24% on earnings up to €600,000 per year, rather than using the progressive tax scale. This regime is valid for a period of 6 years. Since 2023, it has also been extended to digital nomads and startups.

The standard progressive income tax rate in Spain is as follows: 19% on earnings up to €12,450, 24% on earnings between €12,450 and €20,200, 30% on earnings between €20,200 and €35,200, 37% on earnings between €35,200 and €60,000, 45% on earnings over €300,000, and 47% on earnings above that amount. In addition to this, there is a regional component to the tax rate, which varies depending on the region of Spain where one resides. Workers contribute approximately 6.35% to social contributions, while employers contribute around 29.9%. The standard VAT rate in Spain is 21%

Tax Residency

To be considered a resident of Spain, a person must reside in the country for more than 183 days per year or have their center of life and business interests located here. Residents are required to file a tax return on their global income every year, between April and June.

Cost of Living

The cost of renting a two-bedroom apartment in Spain varies depending on the city: in Madrid, it ranges from €1,200 to €1,800 per month; in Barcelona, from €1,300 to €2,000 per month; in Valencia, from €800 to €1,200 per month. The average monthly gross salary in Spain is approximately €2,500. Spain remains an attractive option for those looking for a balance between quality of life and cost of living.