What is the NIE and how do I get one?

The NIE (Foreigner Identity Number) is a tax identifier required for any procedure in Spain. Apply at the police station or Spanish consulate in your country. You need a passport, EX-15 form, photos, and justification of purpose. Processing takes 1-3 weeks.

How much tax does a non-resident property owner pay in Spain?

Non-residents pay IRNR (19% on imputed income), annual IBI (0.4-1.1% of cadastral value), and waste tax. If renting out, declare 19% of net income. Galicia offers 99% reduction on inheritance tax for direct family members.

Do I need Spanish tax residency if I own property?

Not necessarily. Tax residency is determined by presence (over 183 days/year), center of economic interests, or family. As a non-resident, you pay IRNR instead of IRPF. You can own property without being a tax resident.

What taxes apply when inheriting property in Galicia?

Galicia applies a 99% reduction on inheritance tax for groups I and II. The effective rate can be as low as 0.2-1% of value. Municipal capital gains tax also applies. It is advisable to make a Spanish will.

Legal & Fiscal 18 April 2025 2 min 362

Getting Spanish Residency as a Foreigner: Complete Guide 2025

Types of Spanish residency

Spain offers multiple pathways for foreigners to obtain legal residency. The choice depends on your nationality, employment situation, income level and long-term plans:

Type	For whom	Duration	Minimum income	Work	Cost
EU Card (community registration)	EU/EEA/Swiss citizens	5 years (permanent)	Not required	Yes, freely	€16-20
Non-lucrative visa	People with passive income	1+2+2+5 years	€28,800/year	No (only after 1 year)	€60-70
Golden Visa (investor)	Investors €500,000+	3 years (renewable)	Investment required	Yes	€60-70
Digital nomad visa	Remote workers	3 years	€28,800/year	Yes (remote)	€60-70
Family reunification	Family of residents	Same as sponsor	Variable	Yes	€16-20
Social roots	3+ years in Spain + contract	1+2 years	Employment contract	Yes	€16-20

EU Residence Card (for Europeans)

EU/EEA/Swiss citizens don't need a visa. Register at the Central Foreigners Registry within 3 months. You'll receive a registration certificate with NIE. After 5 years of continuous residence, apply for permanent residency.

Non-lucrative visa

Most common route for retirees and people with passive income wanting to live in Galicia:

Minimum income: €28,800/year (400% IPREM). Each additional family member: +€7,200/year.
Private health insurance: Coverage in Spain without copays.
Criminal record certificate: Last 5 years, apostilled and translated.
Proof of means: Bank statements, investments, pensions, rental income.

Pros: No investment required, live in Spain, permanent residency after 5 years, citizenship after 10 years (2 years for Ibero-Americans).

Cons: Cannot work during the first year. Self-employed after 1 year, employed after 3 years.

Golden Visa (investor)

For investors contributing at least €500,000 in real estate (without mortgage on that amount). Benefits:

Residency for the whole family
Can work in Spain
Free travel in Schengen area
No minimum stay (1 visit every 2 years)
Path to citizenship in 2 years (some countries)

Digital nomad visa

Summary of key points:

Minimum income: €28,800/year
Tax rate: 15% IRPF for 4 years
Duration: 3 years
Work: Remote for foreign companies (up to 20% Spanish)

Application process

From abroad: At the Spanish consulate. Resolution: 1-3 months.
From Spain (EU only): At police station or foreigners office. Immediate for Europeans.
TIE (Foreigner Identity Card): Once approved, apply at police station. 30-45 days to receive card.

Tax residency vs legal residency

Concept	Legal residency	Tax residency
Definition	Permission to live in Spain	Obligation to pay taxes in Spain
Criterion	Visa/residence card	183+ days/year OR center of economic interests

If you spend 183+ days/year in Spain, you're a tax resident regardless of visa type.

Spanish citizenship

2 years: Ibero-American, Andorran, Philippine, Equatorial Guinean, Portuguese nationals, and Sephardic Jews.
10 years: All other nationalities.
1 year: Married to a Spanish citizen for 1 year + residence.