Relocation intelligence

🇪🇸 Moving to Spain: tax, residency and cost of living

Progressive + Beckham Law expat regime

Thinking of moving to Spain? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
47%
Corporate tax
25%
Capital gains
28%
Wealth tax
Yes
Inheritance tax
Yes
Cost of living index
56.3
Safety
7/10
Internet quality
7/10
Visa-free destinations
190
Foreigners can own property
Yes
Residency in
0 months
Citizenship in
0 years

Taxes

Top rate is 47% on income above 300,000 EUR (state 24.5% + regional portion). Spain also levies a wealth tax and introduced a Solidarity Tax on Large Fortunes (ITSGF) from 2023. The Beckham Law offers qualifying newcomers a flat 24% rate on Spanish-source income up to 600,000 EUR for up to 6 years.

Residency and visas

EU citizens can settle freely. Non-EU nationals have multiple routes including the Golden Visa, the Digital Nomad Visa (DNV) and the non-lucrative residence permit. Permanent residency is available after 5 years; citizenship after 10 years (2 years for some nationalities).

Property ownership

Foreigners may freely purchase real estate. An NIE number is required. Transfer tax (ITP) varies by region (6-10%). The Golden Visa real estate investment threshold was 500,000 EUR, but new applications were halted as of April 2025.

Cost of living and quality of life

Spain offers high quality of life with a life expectancy of 83.5 years, excellent healthcare (WHO top 10) and good climate. Cost of living is lower than the Netherlands or Germany. English penetration is moderate outside tourist areas.

Passport and mobility

The Spanish passport ranks in the global top 10, granting visa-free access to approximately 190 countries including the full Schengen zone, the US and the UK.

Residency and visas

  • Residencia No Lucrativa · €28,800/j · Residency in 5 years
  • Visado para Nomadas Digitales · €31,752/j · Residency in 5 years
  • Autorizacion de Residencia por Inversion (Visa de Oro) · €500,000 · Residency in 5 years
  • Autorizacion de Residencia y Trabajo por Cuenta Ajena · Residency in 5 years

Why people move to Spain

  • Beckham Law: flat 24% rate

    Qualifying expats relocating to Spain pay only 24% on Spanish-source income up to 600,000 EUR for up to 6 years, instead of the progressive top rate of 47%.

  • High quality of life and climate

    Spain combines excellent healthcare, a Mediterranean climate, rich culture and lower cost of living compared to Northern Europe, making it attractive for both workers and retirees.

  • Digital Nomad Visa

    Since 2023 Spain offers a dedicated visa pathway for non-EU remote workers, with a minimum income threshold of approximately 2,646 EUR per month and access to the Beckham Law tax regime.

See how Spain scores for your situation

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Sources

Other destinations

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