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Legal Dictionary

Spain Golden Visa: Program Ended 2025

The Spanish Golden Visa program ended on April 3, 2025. Real estate investment no longer qualifies for automatic residency. The program ran from 2013 to 2025. It allowed non-EU investors to obtain residency by purchasing property worth €500,000 or more.…

What is Modelo 720?

Modelo 720 is a declaration Spanish tax residents must file to report foreign assets over €50,000. Not a payment, just disclosure. Penalties for not filing have been severe. Who Files Spanish tax residents with: Foreign bank accounts over €50,000 Foreign…

183-Day Rule Explained

Spend more than 183 days in Spain in a calendar year and you become a tax resident. That means tax on worldwide income, not just Spanish income. How Days Count Counts: Any day physically present Partial days (arrive at 11pm…

What is the Empadronamiento?

The empadronamiento is town hall registration that proves where you live. Required for healthcare, driver license exchange, schools, and many official procedures. What It Gets You Public healthcare access Driver license exchange School registration for children Proof of address for…

Non-Resident vs Resident Tax in Spain

Residents pay tax on worldwide income (19%-47%). Non-residents pay only on Spanish income (flat 19%-24%). Status determines everything. Resident Tax Who: Anyone meeting 183-day, economic interests, or family tests. Taxed on: Worldwide income. Rates: 19% to 47% progressive. Obligations: Annual…

Visa vs Residence Permit in Spain

A visa lets you enter Spain. A residence permit lets you stay. You get the visa first, then convert to residence after arrival. Visa Authorization to enter Spain Issued by Spanish consulate abroad Sticker in your passport Valid 90 days…

Spanish Tax Residency Explained

You become a Spanish tax resident if you meet any ONE of these: spend 183+ days in Spain, have your main economic interests here, or have family living here. Tax residents pay on worldwide income. The Three Tests 183 Days:…

What is the Beckham Law?

The Beckham Law lets qualifying new residents pay 24% flat tax on Spanish income instead of rates up to 47%. Named after David Beckham, who used it when joining Real Madrid. Who Qualifies Not a Spanish tax resident in the…

NIE vs TIE: What is the Difference?

The NIE is a number. The TIE is a card. You can have an NIE without a TIE, but your TIE will show your NIE number. NIE (Número de Identificación de Extranjero) A number assigned to foreigners for identification Needed…

What is the NIE?

The NIE (Número de Identificación de Extranjero) is a tax ID for foreigners in Spain. You need it for almost everything: bank accounts, leases, taxes, employment. Who Needs One Any foreigner with financial or professional dealings in Spain: Buying or…