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Spain Relocation and Tax Guide

Work through residence, tax and rental paperwork before choosing a home in Madrid, Barcelona, Valencia or Málaga.

Gran Vía in Madrid at sunset
Explore SpainMadrid, SpainPhoto: Unsplash · license
Tax planning
Ordinary or Article 93

The special inbound-worker regime is conditional.

Residence
Work and income proof

Employee and professional applications need different evidence.

Rent at arrival
Contract type matters

Confirm deposits, guarantees and foreign-income acceptance.

Local spending
EUR

Convert home obligations consistently before budgeting.

What to check behind these figures
  • Tax planning: The special inbound-worker regime is conditional.
  • Residence: Employee and professional applications need different evidence.
  • Rent at arrival: Confirm deposits, guarantees and foreign-income acceptance.
  • Local spending: Convert home obligations consistently before budgeting.

Read in the order you need it

From choosing a route to your first tax year.

Already here? Start at the first unfinished stage. The Interactive Relocation Plan adapts to your work and move stage.

Stage 1

Strategy & selection

Choose the route that fits citizenship, work and income before a contract or fee.

Start this stage →

Stage 2

Application & permissions

EU movers: registration, not the Digital Nomad Visa. Local hires: check the employer and work-permission sequence.

Start this stage →

Stage 3

Before arrival

Prepare traceable transfers, interim cover and arrival cash.

Start this stage →

Stage 4

First 30 days

Banking, healthcare, housing documents and licence recognition.

Start this stage →

Stage 5

First tax cycle

Register, file and pay; keep origin-country deadlines alongside these.

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Stage 6

Leaving or staying longer

Review residence continuity, obligations and your exit cash before renewing commitments.

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Compare visa routes, work rights and cost components ↓

Choose the right permission

Visa routes, work rights and what to budget.

Entry permission, residence and work rights can be separate. Compare the route first, then price each cost component.

Government charges below are tied to the named authority / application. Medical, translations and insurance need individual quotes; no universal all-in price is implied. Spanish Police fee forms

EU / EEA registration
Eligibility & exclusions
EU / EEA citizenship; non-EU family members need their own family-rights review.
Permitted work
EU free movement applies subject to the relevant conditions; no DNV / NLV application for this citizenship route.
Validity vs. stay
For stays beyond three months, establish the qualifying basis and register; this is not a visa.
Minimum solvency
Employment, self-employment or sufficient resources / coverage as the applicable category requires.
Renewal / continuity
Keep registration and underlying conditions current; long-term rights need a separate continuity review.
Cost components to price
Line itemConfirmed charge or quote needed
Consular / government applicationNo DNV consular visa fee. Use the Police EU-registration procedure / current fee form.
Residence card / biometrics / work permissionEX-18 registration / certificate and NIE; do not confuse it with a non-EU TIE.
Medical / health coverNot a blanket immigration medical exam; health coverage evidence depends on the category.
Translation / apostille / attestationIdentity and qualifying-basis evidence; translation / certification only where required.

Official route requirements

Digital nomad / international telework
Eligibility & exclusions
Non-EU applicants meeting the foreign employer / professional relationship, qualification and income requirements.
Permitted work
Employees: foreign employer. Professionals: the permitted limited Spanish-client activity is category-specific, not unrestricted local employment.
Validity vs. stay
Consular visa normally up to one year; qualifying in-country residence authorisation can be up to three years, with subsequent renewal conditions.
Minimum solvency
Use the current SMI-based test and household additions. Washington guidance annualises the required income; do not confuse the test with take-home pay.
Renewal / continuity
Check foreign work / income, coverage and residence conditions; use the approval’s expiry / renewal window.
Cost components to price
Line itemConfirmed charge or quote needed
Consular / government applicationWashington lists USD 190 for US nationals; other nationalities / consulates have different fees.
Residence card / biometrics / work permissionAsk whether the approval requires a TIE and price Modelo 790-012 where applicable; a one-year visa is not the same as a residence authorisation.
Medical / health coverUse the consulate’s exact medical / health-coverage checklist rather than adding a universal exam charge.
Translation / apostille / attestationCriminal record, work / income and relationship evidence; obtain certified translation / apostille quotes after checking issuer and freshness.

Official route requirements

Non-lucrative residence
Eligibility & exclusions
Non-EU applicants with sufficient non-work resources and compliant cover.
Permitted work
Not a remote-work visa or a route to a local job.
Validity vs. stay
Initial residence normally one year; renewals require continued conditions and applicable presence evidence.
Minimum solvency
400% IPREM for the principal and 100% for each dependant under the consular requirements; use the current basis.
Renewal / continuity
Check required funds, cover, permitted absences / renewal conditions with the competent immigration office.
Cost components to price
Line itemConfirmed charge or quote needed
Consular / government applicationNationality / consulate-specific visa fee plus any applicable residence-authorisation fee.
Residence card / biometrics / work permissionPrice the TIE application using the applicable 790-012 row.
Medical / health coverConsulate medical-certificate requirements and visa-compliant insurance; quote them separately.
Translation / apostille / attestationFunds, police / medical and family records; translation and apostille depend on document origin.

Official route requirements

Local employment / self-employment
Eligibility & exclusions
Employer-sponsored work or an appropriate independent-activity authorisation; EU citizenship uses the separate EU route.
Permitted work
The approved employment / independent activity, not telework permission substituted for a Spanish job.
Validity vs. stay
Follow the issued authorisation and renewal conditions.
Minimum solvency
Contract or viable business evidence for the selected category; do not apply DNV income tests by default.
Renewal / continuity
Ask HR / immigration office about contract changes, activity and renewal evidence.
Cost components to price
Line itemConfirmed charge or quote needed
Consular / government applicationObtain the employment / independent-work authorisation and consular fee breakdown.
Residence card / biometrics / work permissionTIE / biometrics where required; use the category’s fee form.
Medical / health coverExact immigration medical requirements and social / health enrollment timing.
Translation / apostille / attestationContract / business, qualification and police records as required; certification is document-specific.

Official route requirements

Find my route in the Interactive Relocation Plan →

Start with these three decisions

Get the order right before paying for a long lease or relying on a tax break.

01

Check the work and tax route

Confirm employer permission and social coverage. A Digital Nomad Visa does not approve Article 93 or settle your tax residence.

Compare your status options
02

Price the first months, not just the rent

Include temporary housing, deposits, translations and appointments. Keep cash for continuing bills at home and delayed pay.

Build your arrival fund
03

Prepare your NIE, bank and rental evidence

Ask about non-resident bank opening, accepted income records and the type of tenancy before sending money or signing.

Follow the paperwork sequence
Important checks before you commit
The durable Spain rule

Immigration permission answers whether you may live and work in Spain. It does not, by itself, settle where the employment is exercised, which social-security system applies, whether you become tax resident or whether Article 93 improves your actual outcome.

2026 rule check: the international-teleworker income test is tied to 200% of Spain’s statutory minimum wage. With the 2026 SMI of €1,221 across 14 payments, that is approximately €2,849 per month when annualized over 12 months; confirm the competent consulate or UGE calculation when filing. The Article 93 election is generally made on Form 149 within six months of the relevant work or social-security start evidence.

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