Moving to Spain from abroad: Your legal checklist for the first 90 days

What to do when you move to Spain from abroad in 2026

Moving to Spain from abroad has accelerated significantly in recent years, with nationals from the UK, United States, Canada, and non-EU Eastern European countries making up a growing share of new arrivals.

Spain recorded more than 6.8 million registered foreign residents in 2024, with the UK, Romania, Morocco, Colombia, and Italy among the largest national groups.

Each nationality faces a different legal entry route, a different set of administrative requirements on arrival, and different tax obligations once resident.

Understanding the correct sequence of steps from the outset is the single most important factor in a successful relocation.

The administrative reality of moving to Spain from abroad

Moving to Spain from abroad begins on the day you land.

Each administrative step unlocks the next one, and the sequence matters.

Completing the right steps in the wrong order costs time.

Missing a deadline costs money.

The process differs in important respects depending on your nationality, as set out below.

Visa requirements by nationality: which route applies to you?

The visa route available to you when moving to Spain from abroad depends on your country of citizenship.

EU and EEA nationals retain freedom of movement and do not require a visa to live and work in Spain, though they must still register and obtain documentation once resident.

All other nationals, including those from the UK, US, Canada, and non-EU Eastern European countries, require a long-stay visa (visado de larga duración) before they can establish legal residence.

For a full overview of the visa options available and the eligibility conditions for each, our immigration law service page sets out the complete range of routes we advise on.

Before you leave: what to prepare by nationality

UK nationals

• Notify HMRC of your departure. Complete a P85 form (if employed) or SA109 supplementary page (if self-assessed).
• Apostille key UK documents: birth certificate, marriage certificate, criminal record check (DBS) for visa applications.
• Arrange private health insurance covering Spain before submitting your Non-Lucrative or Digital Nomad Visa application.
• Gather six months of bank statements for your visa application and Spanish bank account opening.
• Notify your UK bank of your residency change, as some banks restrict services for non-UK residents.

UK nationals should also review their position under the post-Brexit legal framework for British residents in Spain, which sets out the key changes to residency rights, healthcare access, and driving licence rules since 1 January 2021.

US nationals

• Obtain a criminal background check from the FBI or your state authority, apostilled for use in Spain.
• Arrange private health insurance covering Spain. Most US health plans, including Medicare, do not provide coverage outside the United States.
• Consult a US tax adviser before departure. US citizens are taxed on worldwide income regardless of where they live, and moving to Spain creates dual filing obligations under both the Spain–US Tax Treaty (1990) and the Foreign Account Tax Compliance Act (FATCA).
• Notify your US bank of your international move. FATCA reporting obligations may affect the availability of certain US financial products to overseas residents.

Canadian nationals

• Obtain a criminal background check from the Royal Canadian Mounted Police (RCMP), apostilled for use in Spain.
• Review the Canada–Spain Tax Treaty (1976, updated by the MLI). Canadian residents who become Spanish tax residents must consider the treaty’s provisions on pensions, investment income, and capital gains.
• Notify the Canada Revenue Agency (CRA) of your departure and departure date for Canadian departure tax obligations.
• Arrange private health insurance covering Spain, as provincial health plans do not provide overseas coverage.

Non-EU Eastern European nationals (Ukraine, Russia, Georgia, Serbia, Moldova)

• Ukrainian nationals may benefit from Temporary Protection status under EU Council Decision 2022/382, which grants the right to reside and work in Spain without a standard visa. Registration at the Oficina de Asilo y Refugio is the first step.
• Nationals of Russia, Georgia, Serbia, and Moldova must obtain a standard long-stay visa from the Spanish consulate in their country of origin before travel. Biometric passports are required for Schengen entry.
• Sworn translations of all official documents into Spanish are mandatory. Documents issued in Cyrillic script require both translation and apostille or legalisation, depending on the country.
• Review double tax treaty coverage. Spain has treaties with Russia (1998), Georgia (2011), Serbia (2009), and Moldova (2008), each with different provisions on residency, pensions, and investment income.

The first two weeks: critical administrative steps

The first two weeks after arriving in Spain, when moving to Spain from abroad, set the foundation for every subsequent administrative and legal process.

The NIE is the single most important document for anyone moving to Spain from abroad.

Without it, you cannot open a bank account, purchase property, sign a rental contract, register a vehicle, or file a tax return.

Our step-by-step guide to obtaining your NIE in Spain explains the documents required, the appointment process, and the most common reasons for rejection.

Visa routes compared: Non-Lucrative, Digital Nomad, and Self-Employment

For most non-EU nationals moving to Spain from abroad without a job offer from a Spanish employer, the choice falls between four principal visa routes.

For remote workers from the UK, US, and Canada, the Digital Nomad Visa has been the most significant development in Spanish immigration law since 2023.

Month one: residency documents and TIE application

For visa holders arriving in Spain when moving to Spain from abroad, the TIE (Tarjeta de Identidad de Extranjero) must be applied for within 30 days of entry on a long-stay visa.

The TIE is a biometric residence card that serves as your official proof of legal residence in Spain and is required for a wide range of administrative and financial transactions.

For Valencian Community residents, the SIP health card must be requested from your local CAP health centre, presenting your empadronamiento certificate and residency documentation.

For a full explanation of how Spain’s healthcare system works for new arrivals and what documentation you need, our guide to the Spanish healthcare system for expats covers registration, coverage, and the interaction between public and private cover.

Month two: tax registration and the 183-day rule

Tax registration is one of the most consequential steps for anyone moving to Spain from abroad, as it determines your Spanish tax obligations for the entire calendar year of arrival and every year thereafter.

You become a Spanish tax resident (residente fiscal) once you have spent more than 183 days in Spain in a calendar year, or once Spain becomes your centre of vital interests.

Once you cross the 183-day threshold, the following registration steps apply:

• Register with AEAT via Modelo 030 (individuals) or Modelo 036/037 (if self-employed).
• Assess Beckham Law eligibility. Qualifying workers recruited by a Spanish employer or transferring to Spain within a group can elect a flat 24% rate on Spanish-source income up to €600,000. Election via Modelo 149 must be made within six months of your first Social Security registration. Our guide to the Beckham Law special tax regime explains eligibility criteria and the application process in full.
• Review foreign income sources for Spanish tax treatment under the relevant double tax treaty. For UK nationals, see our guide to declaring UK income in Spain.
• Assess Modelo 720 obligations. Spanish tax residents with foreign assets exceeding €50,000 in any category (bank accounts, investments, real estate) must file Modelo 720 by 31 March of the following year.

Country-specific tax considerations after moving to Spain from abroad

Moving to Spain from abroad creates tax obligations that vary significantly by nationality, and planning before arrival is essential to avoid double taxation or unexpected liabilities.

For UK nationals, the implications of the Spain–UK double taxation treaty on pension income, rental income from UK property, and dividends from UK companies should be reviewed with a Spanish tax adviser before the first Spanish tax return is due.

Property: buying or renting after moving to Spain from abroad

For many people moving to Spain from abroad, purchasing property is either an immediate objective or a medium-term goal.

Non-EU nationals, including UK, US, and Canadian buyers, face no restrictions on property ownership in Spain, but the purchase process involves legal, tax, and administrative steps that differ from those in their home countries.

Foreign buyers must have an NIE before completing any property purchase in Spain, and should instruct an independent Spanish lawyer to conduct due diligence on the title, planning status, and any outstanding charges on the property.

Complete 90-day checklist for all nationalities

• Empadronamiento certificate obtained from your local Ayuntamiento.
• NIE number issued by the Policía Nacional.
• TIE or residency certificate applied for (within 30 days of visa entry for visa holders).
• SIP health card (Valencian Community) or equivalent registered.
• Spanish bank account open with a Spanish IBAN active.
• AEAT registration completed (Modelo 030 for individuals; Modelo 036/037 for self-employed).
• Beckham Law election assessed and actioned if applicable (within 6 months of first Social Security registration).
• Home-country tax departure notification sent (HMRC P85 for UK; CRA T1161 for Canada; IRS Form 8854 not required unless renouncing citizenship for the US).
• Modelo 720 foreign asset declaration assessed if assets abroad exceed €50,000 per category.
• DGT driving licence exchange appointment booked (within 2 years for UK licence holders).
• Spanish motor insurance arranged.
• Spanish will be prepared or reviewed if you own property in Spain.

Critical deadlines when moving to Spain from abroad

Missing a deadline when moving to Spain from abroad can result in financial penalties, loss of tax regime eligibility, or complications with your residency status.

For those who are also considering becoming self-employed in Spain as part of their relocation, our guide to working in Spain as a foreigner covers the autónomo registration process, social security contributions, and the interaction with Spanish income tax.

FAQs

When do I become a Spanish tax resident?

You become a Spanish tax resident once you have spent more than 183 days in Spain in any calendar year, or when Spain becomes your principal centre of economic and personal interests.

In your year of arrival, the count begins from the first day you enter Spain with the intention of residing there.

Do US citizens have to keep filing US tax returns after moving to Spain?

Yes.

The United States taxes its citizens on worldwide income regardless of where they live.

A US citizen resident in Spain must file an annual Form 1040 with the IRS, and may also be required to file a Foreign Bank Account Report (FBAR) if foreign financial accounts exceed $10,000 in aggregate at any point during the year.

The Spain–US Tax Treaty (1990) provides mechanisms to reduce double taxation, but it does not eliminate the US filing obligation.

What if I miss the Beckham Law election deadline?

The election window is fixed at six months from the date of your first Social Security registration in Spain.

Missing it means you cannot access the regime for that tax year or any future year as a first-time Spanish resident under the same employment.

There is no appeal mechanism for late election.

Can Canadian and UK nationals buy property in Spain without restrictions?

Yes.

There are no nationality-based restrictions on property ownership in Spain for UK, US, or Canadian nationals.

Non-EU buyers require an NIE before completing a purchase and are subject to the same ITP transfer tax and other purchase costs as any other buyer.

Do non-EU Eastern European nationals need to apostille their documents for Spanish visa applications?

Documents from countries that are signatories to the Hague Convention (which includes Russia, Georgia, Serbia, Ukraine, and Moldova) must be apostilled.

Documents in non-Latin scripts must also be accompanied by a sworn Spanish translation.

Documents from countries that have not signed the Hague Convention require full diplomatic legalisation via the relevant consulate chain.