Spain Permanent Residence 2026: From Visa to Citizenship, and Tax

Reviewed by Jane Katkova, Founder & Licensed CICC Consultant· Last updated: September 2026

Spain permanent residence, formally long-term residence, comes after five years of continuous legal residence on a non-lucrative, digital nomad or work permit; citizenship after ten. There is no investment shortcut since the golden visa closed in April 2025. The principal consequence is tax: you are Spanish tax resident from the year you settle.

Spain permanent residence: key facts and eligibility (2026)

• Entry via Non-Lucrative or Digital Nomad Visa. €28,800 a year passive, or €2,849 a month remote; work permits also count
• Permit Renewals at 1 + 2 + 2 Years. each renewal re-tests income, insurance and presence
• Presence of 183+ Days a Year. for the non-lucrative permit; absences over 6 months break continuity for long-term residence
• Long-Term Residence After 5 Years. permanent, renewable card every 5 years; work allowed; no language test
• Optional EU Long-Term Residence Status. same 5 years; eases moving to another EU state
• Citizenship Eligibility After 10 Years. A2 Spanish, CCSE civics, clean record, renunciation declaration; 2 years for Ibero-Americans
• Tax Residence from Year One. worldwide income; wealth tax; solidarity tax above €3 million
• No Investment Route Available. golden visa abolished 3 April 2025

Spain long-term residence pathway after Organic Law 1/2025

Until 3 April 2025 a €500,000 property bought a Spanish permit with no stay requirement; five years of holding it, without living in Spain, was enough to renew indefinitely. Organic Law 1/2025 ended that. Every remaining route requires you to live in Spain, and long-term residence is earned by presence, not by investment.

The pathway is the same on every route. Year one: a national visa from the Spanish consulate for your state or province, then a residence card (TIE) within 30 days of arrival. Renewal for two years, then two more, each time re-proving income, private health insurance and, on the non-lucrative permit, at least 183 days a year in Spain. At five years of continuous legal residence, with no absence longer than six months and no more than ten months away in total, you apply for long-term residence: permanent, work-permitted, renewed as a card every five years, no language test. EU long-term residence is available on the same facts and makes a later move to another member state easier.

Citizenship follows at ten years of legal residence, with A2 Spanish, the CCSE civics test, a clean record and a declaration renouncing your prior nationality, which the US and Canada do not treat as effective but which you should take advice on. Nationals of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea and Portugal qualify at two years, which is why so many of our Latin American clients in the US choose Spain.

Figures verified 27 September 2026.

How to get residency in Spain: qualifying residence permits

Figures for 2026. Every route counts toward the five years; the non-lucrative permit is the only one that forbids work.

Non-lucrative visa: €28,800 a year

• Covers: Main applicant; +€7,200 per dependant; savings can substitute for income
• Holding: 1 + 2 + 2 years, then long-term
• Best for: Retirees and people living on investments

No work, including remote. Private insurance with no co-payments. 183+ days in Spain.

Digital nomad visa: €2,849 a month

• Covers: Main applicant; about +€1,068 spouse, +€356 per child
• Holding: 1-year visa or 3-year permit, renewable to 5, then long-term
• Best for: Remote employees and freelancers with foreign clients

May elect the Beckham regime if eligible: 24% flat tax on Spanish-taxable employment income up to €600,000 for six years, foreign income largely outside Spanish tax during that period.

Highly qualified professional: Salary threshold

• Covers: Employee of a Spanish company and family
• Holding: 3 years, renewable, then long-term
• Best for: People with a Spanish job offer

Beckham regime usually available.

Entrepreneur visa: No fixed capital

• Covers: Founder of an ENISA-endorsed innovative business and family
• Holding: 3 years, renewable, then long-term
• Best for: Founders building a real Spanish business

Spanish tax residence: consequences for US and Canadian applicants

Spanish tax residence begins when you spend more than 183 days in a calendar year in Spain or your main economic interests are there. These are the headline effects; we work the numbers with your accountant before you file.

Who Spain permanent residence suits: US and Canadian applicants

For US and Canadian citizens

If you will live in Spain, this is the appropriate route and government fees are modest. The decision is fiscal, not immigration: model Spanish income tax and wealth tax against what you pay now, decide whether the Beckham regime is open to you, and, if Canadian, price the departure tax before you break residence. If you would not spend 183 days a year in Spain, Spain is not the right fit: it no longer offers a permit that can be held from abroad, whereas Portugal and Greece do.

For US and Canada residents on another passport

The same permits are available to you, filed at the Spanish consulate for where you live. Spain becomes attractive for two groups: Ibero-American nationals, who reach citizenship at two years, and families who want an EU home with a fixed timetable if their US or Canadian status ends. The Spanish card gives Schengen travel and, at five years, permanent status; it does not change your North American status or give you entry to the UK, US or Canada.

Spain permanent residence benefits and risks

Advantages

• No qualifying investment and modest fees. Visa and card fees are a few hundred euros. Income, insurance and paperwork are the whole cost.
• A fixed timetable. Five years to a permanent, work-permitted status with no language test; ten to a passport; two for Ibero-Americans.
• Beckham regime for workers. Nomad-visa and employed arrivals who qualify pay 24% on Spanish employment income for six years and keep foreign assets outside wealth tax.
• Family on the same timeline. Spouse, children and dependent parents join the application and reach long-term residence with you.

Limitations and risks

• Physical presence requirement. 183+ days a year on the non-lucrative permit; absences over six months break the five-year count. A break in continuity restarts the five-year period.
• Wealth tax on worldwide assets. From €700,000 net in most regions, and the solidarity tax above €3 million everywhere. Form 720 disclosure of foreign assets carries penalties.
• Renunciation declaration at citizenship. Spain asks most naturalising citizens to declare renunciation of their prior nationality. Ineffective under US and Canadian law, but a step to take advice on.
• Consular variability. Each consulate applies the income and insurance rules its own way and appointment queues run months. A refused non-lucrative application means re-filing, not appealing quickly.

Request a written Spain residence and tax assessment

Bring your income sources, assets and family. Jane Katkova, licensed CICC consultant, sets out the permit, the timetable and the Spanish tax exposure in writing, and tells you whether Portugal would suit you better. Book a consultation.

Frequently asked questions

How do I get permanent residence in Spain?

Live in Spain legally for five continuous years on any residence permit, most commonly the non-lucrative or digital nomad visa, without any absence over six months or more than ten months away in total, then apply for long-term residence. It is permanent, allows work, has no language test, and the card is renewed every five years.

What are the Spain residency requirements for US citizens?

The same as for any non-EU national. For the non-lucrative visa: about €28,800 a year of passive income plus €7,200 per dependant, private health insurance without co-payments, an FBI background check apostilled, a medical certificate, and 183 or more days a year in Spain once resident. For the nomad visa: about €2,849 a month of remote income from non-Spanish sources. Filed at the Spanish consulate for your state.

Will I pay Spanish wealth tax as a resident?

Probably, if your worldwide net assets exceed the threshold: €700,000 under the state rules with a €300,000 allowance for your main home, at 0.2% to 3.5%, though Madrid and Andalusia relieve it fully. The solidarity tax on large fortunes applies everywhere above €3 million at 1.7% to 3.5%. Beckham-regime taxpayers are assessed only on Spanish assets.

What is the Beckham regime and can I use it?

A six-year election for people who move to Spain to work, including digital nomad visa holders and employees, who were not Spanish tax resident in the previous five years. Spanish employment income is taxed at a flat 24% up to €600,000, most foreign income is outside Spanish tax, and wealth tax applies only to Spanish assets. It does not reduce a US citizen's US tax. Retirees on the non-lucrative visa cannot use it.

How long does Spanish citizenship take?

Ten years of continuous legal residence for most nationals, with A2 Spanish, the CCSE civics test and a clean record. Two years for nationals of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea and Portugal; one year for spouses of Spanish citizens. Spain asks most applicants to declare renunciation of their prior nationality, a declaration the US and Canada do not give effect to.

This guide is part of our Spain Residency by Investment After the Golden Visa overview.

Official sources and references

1. BOE — Ley Orgánica 1/2025 (investor residence repealed from 3 April 2025)
2. BOE — Ley 38/2022, impuesto temporal de solidaridad de las grandes fortunas
3. Agencia Tributaria — Impuesto sobre el Patrimonio and the special regime for inbound workers (Beckham)
4. Ministry of Foreign Affairs — non-lucrative and digital nomad visas