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Destination guide · Southern Europe

Moving to Spain from the U.S.

The residence routes, the 2026 income tests, the tax picture for Americans, and what housing, healthcare and paperwork involve, with every figure taken from an official source and dated.

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Rules and figures checked: September 2026Official sources: 103
LanguageSpanishA2 Spanish test required for citizenship
CurrencyEuro (€)€1 = $1.1367 (ECB, Sep 24, 2026)
EU / SchengenYes / Yes90 days in 180 without a visa
Non-lucrative income test€2,400 a monthOne applicant, 2026; €600 more per family member
Rent paid, Madrid€13.97 per m²Median of all declared leases, 2024
Citizenship10 yearsFor U.S. citizens, with a renunciation declaration
What changed recently

Spain in 2026 Is Not the Spain of the Old Blog Posts

Spain replaced its immigration regulation in 2025 and closed its golden visa, and its courts have since struck down parts of the new regulation and a national rental register. These are the changes that matter most to an American planning a move now, newest first.

  • September 22, 2026: a Supreme Court ruling of July 8, 2026 was published, annulling parts of the Immigration Regulation, including the rule that non-lucrative renewals had to be filed electronically; a second ruling of July 29, 2026 repeated that annulment, and the court left the government free to bring back compulsory e-filing with proper justification1. Offices may take time to adjust, so check how your renewal is accepted.
  • June 8, 2026: a Supreme Court ruling of May 19, 2026 was published, annulling the national registration procedure and registration number for short-term rentals2; rulings of May 21 and June 1 to the same effect followed, published June 26 and July 18. The rest of Royal Decree 1312/2024 stands3. Articles that call the number mandatory are out of date.
  • June 1, 2026: the Valencia region cut its transfer tax on resale homes from 10% to 9%4.
  • May 14, 2026: prescription co-payments were reformed, with new 45% and 50% income bands56.
  • April 2026: the EU Entry/Exit System replaced passport stamps (April 10), and new EU pet travel rules took effect (April 22)78.
  • January 2026: the minimum wage rose to €1,221 a month (set in February, backdated to January 1), raising the digital nomad income test; the IPREM behind the non-lucrative test stayed at €60091011. A new order tied the EU Blue Card salary floor to average earnings12.
  • October 22, 2025: the window to claim nationality under the Democratic Memory Law (the “grandchildren’s law”) closed1314.
  • May 20, 2025: a new Immigration Regulation, Royal Decree 1155/2024, took effect1.
  • April 3, 2025: the investor (“golden”) visa ended; applications filed earlier are decided under the old rules1516. New tourist rentals now need the building owners’ approval17.
On this page
  1. Who Spain suits
  2. Residency routes and money tests
  3. Step by step, in the right order
  4. Cost of living, city by city
  5. Healthcare and insurance
  6. Taxes for Americans
  7. Renting and buying
  8. Where to live
  9. NIE, padrón, banks, driving, pets, schools
  10. EES and ETIAS
  11. A 12-month timeline
  12. Questions
  13. Sources
Is Spain for you?

Who Spain Suits, and Who It Frustrates

Spain suits people whose income fits one of its visa tests, who will spend most of the year there, and who accept a second tax system. It frustrates people who want a passport quickly, want to keep driving on a U.S. license, or hold substantial wealth in a region that taxes it.

In its favor

  • A passive-income test that has not risen since 2023: 400% of the IPREM index, €2,400 a month for the applicant in 2026, plus €600 per family member110.
  • A remote-work route with family included: spouse or partner, children and dependent parents can apply at the same time as you15.
  • A special tax regime for people who move for work, including employees on the digital nomad visa: 24% on work income up to €600,000 for up to six tax years18.
  • A totalization agreement with the U.S. since 1988, so you do not pay social security twice on the same work1920.
  • Free, compulsory schooling from 6 to 16, with the same right for foreign children2122.
  • Long, protected leases: a tenant can renew up to five years (seven with a company landlord), and the landlord pays the agency’s fees23.

Against it

  • Citizenship takes 10 years of legal residence for Americans, and you must declare that you renounce your previous nationality24.
  • A U.S. license stops being valid six months after you become resident, and no U.S. state has an exchange agreement, so you must then obtain a Spanish license252627.
  • The non-lucrative permit does not allow work, and renewing it requires more than 183 days a year living in Spain1.
  • No special tax regime for retirees: residents are taxed on worldwide income, and residents pay wealth tax on worldwide net wealth above the allowances1828.
  • Public surgery waits averaged 122 days nationally at the end of 2025, and 173 days in Andalusia29.
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Residency routes

Which Permit Fits Your Income, and What It Takes in 2026

As a U.S. citizen you can visit Spain for up to 90 days in any 180 without a visa3031; to live there you need a residence route, chosen by the kind of income you will live on. Two numbers drive the money tests: the IPREM, a public income index of €600 a month in 2026, and the SMI, the minimum wage of €1,221 a month paid in 14 installments (€17,094 a year)10329.

You apply to the Spanish consulate for where you legally live: Boston, Chicago, Houston, Los Angeles, Miami, New York, San Francisco, San Juan, or the Embassy in Washington, DC33. Some use BLS International’s centers, as Los Angeles does and Washington does from September 1, 20263430. Checklists and fees differ, so work from your own consulate’s page.

Main residence routes for U.S. citizens, 2026. Money tests use the 2026 IPREM (€600) and minimum wage (€1,221). Checked September 25, 2026.
RouteMade forMoney testWhat you getOfficial source
Non-lucrative residencePensions, investment or rental income; no work in Spain1400% of IPREM (€2,400 a month) for the applicant, plus €600 per family member, in savings or regular income110Visa valid 90 days; 1-year permit, then 2-year renewals341Consulate in Los Angeles
International telework (“digital nomad”)Remote work for companies outside Spain (not for individuals, government agencies, universities, foundations, NGOs or other non-profits); freelancers may take up to 20% from Spanish clients1530200% of the minimum wage: €2,442 a month, plus €916 for the first family member and €306 for each further one (Washington consulate)30Visa up to 1 year; or, if you are already legally in Spain (including visa-free), a permit of up to 3 years applied for directly in Spain; renewable for 21530Embassy in Washington
Highly qualified work and EU Blue CardA Spanish job offer or contract (for the Blue Card, at least 6 months)15Blue Card: 1.4 times INE’s average gross annual earnings (0.8 of that for shortage jobs and recent graduates)12Permit for up to 3 years (contract length plus 3 months if shorter), renewable for 215Order PJC/44/2026
EntrepreneurFounders of an innovative business, or one of special economic interest15No fixed income figure; a favorable report from ENISA15Permit for 3 years, renewable for 2; apply electronically to the UGE15Law 14/2013
Self-employmentRunning your own business or freelance practice in Spain1Legal requirements for the business, any required qualifications, and enough investment11-year first permit, limited to one region and one sector1Royal Decree 1155/2024
StudentDegree courses and other studies1100% of IPREM (€600 a month) unless accommodation is prepaid, plus 75% and 50% for family members1Course length (degree length for higher education); higher-education students may work up to 30 hours a week1Royal Decree 1155/2024
Golden visa (investor)—Closed to new applicants since April 3, 20251516—Organic Law 1/2025

Consular fees for Americans in 2026: non-lucrative visa $140 plus the $13 residence-permit fee at Los Angeles; telework visa $190 at Washington; at Los Angeles, $160 for a student visa, $190 for employed work and $270 for self-employment343035. Washington says its fees are revised quarterly30.

Income benchmark calculator

What the Two Main Tests Mean for Your Household

The non-lucrative test adds €600 a month per family member to the applicant’s €2,400110; the digital nomad test uses the Washington consulate’s 2026 figures above30. Enter your household and your expected monthly income in dollars; we convert at the ECB rate of September 24, 2026 (€1 = $1.1367)36.

Extra adults count only if they are family members your route recognizes: for the non-lucrative permit, a spouse or partner and adult children who cannot support themselves (the Los Angeles consulate also lists parents); for the telework visa, a spouse or partner, children and dependent parents13415. A benchmark, not a decision. The higher nomad figure is our arithmetic, explained below. Exchange rates move, so leave a margin. Meeting a benchmark does not by itself mean a visa will be granted.

The non-lucrative visa in practice

This permit lets you live in Spain without working1. For the one-year first permit, the applicant needs €28,800 by our arithmetic (about $32,737), plus €7,200 per family member110. For accounts abroad, show the December 31 balance and the average balance over the last year1; applicants of working age must also show they will not work, for example with an employer’s termination letter or a notarized affidavit34.

The digital nomad visa, and the €2,442 or €2,849 question

You need a recognized degree or three years’ professional experience; the employer or client must have operated for at least a year, and your work relationship must be at least three months old15. Employees need Spanish social security registration or, if the U.S. Social Security Administration will issue one for your situation, a certificate of U.S. coverage under the bilateral agreement; the Miami consulate notes that only some countries issue these for teleworkers3738. Freelancers register as self-employed in Spain37. The legal decision time is 10 working days for the visa, and 20 days for a permit handled by the UGE, the unit that processes these permits in Spain; if there is no answer in 20 days, the permit is deemed granted15.

Applying from inside Spain. You do not have to start at a consulate. Anyone legally in Spain, including Americans in their 90 visa-free days, can apply to the UGE for the telework residence permit, for up to three years, without a prior visa3015. Apply well before your 90 days are up: you must not be in Spain irregularly when you file. Filing extends your legal stay until the decision, which is due within 20 days, and no answer in that time means the permit is granted15. The application is online, so you need a Spanish digital certificate or a representative in Spain30. All the other requirements still apply, and the income figure the UGE uses is the one we could not confirm, so plan for €2,849.

Two readings of “200% of the minimum wage”. The Washington consulate doubles the monthly minimum wage: 2 × €1,221 = €2,44230. But the minimum wage is paid in 14 installments, €17,094 a year9. Spread over 12 months that is €1,424.50, and 200% of it is €2,849 by our arithmetic (about $3,238). We could not read the UGE’s own 2026 figure. The official figure we can cite is €2,442; if you apply in Spain, or want a margin, plan for €2,849 and ask which basis your office uses.

The EU Blue Card threshold

The Blue Card needs a degree of at least three years or five years of relevant experience15, and its salary floor moves to each new INE earnings survey one month after publication12. With 2024 average earnings of €29,540.26, published May 28, 202639, the floor is €41,356.36 a year by our arithmetic (€33,085.09 reduced) from June 28, 2026. Confirm the UGE’s official figure, which we could not read, before you negotiate a salary.

Moving as a family

On the telework, highly qualified and entrepreneur routes, your spouse or partner, children and dependent parents can apply with you or later15. On the non-lucrative and student routes, your spouse or partner and children can apply with you if you show the extra means134. Under the Immigration Regulation, a foreign resident, including someone on a non-lucrative permit, can sponsor family reunification after living in Spain for a year and applying to renew; the relative’s permit is granted only once the sponsor’s renewal is. It needs 150% of IPREM for a household of two, €900 a month in 2026, plus €300 per further member, adequate housing and health insurance; a reunited spouse or child may work1.

After the first permit

  • Renewal (non-lucrative): apply in the two months before expiry (up to three months after, with a possible fine), still with the means and insurance, and having lived in Spain more than 183 days in the calendar year. The renewed permit lasts two years1.
  • Long-term residence: after five years of legal, continuous residence, with absences of no more than six months at a time and ten months in total1.
  • Citizenship: 10 years of legal, continuous residence for Americans (two years is for Ibero-American, Andorran, Filipino, Equatoguinean and Portuguese nationals and Sephardic Jews)24. You must pass the DELE Spanish exam at A2 or higher and the CCSE civics test, both run by the Instituto Cervantes; you apply online, and the legal decision period is one year4041. One year of residence is enough after a year of marriage to a Spanish citizen24.
  • Renunciation: you must declare that you renounce your previous nationality; only nationals of the two-year countries and Sephardic Jews are exempt24. Whether that affects your U.S. citizenship is a question of U.S. law, which this page does not cover; ask the State Department or a lawyer before you apply.

General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Consulates apply these rules case by case and processing times above are legal maximums, not observed times; check the official source for your route and, if your case is not simple, speak to a licensed immigration lawyer.

Step by step

The Order of Operations, Step by Step

Order matters: U.S. documents expire (the medical certificate after 90 days, the FBI record after six months) and the visa has a short window. This is the sequence for a non-lucrative visa; the telework route follows the same shape with its own checklist.

  1. Find your consulate. You apply to the one for the place where you legally live, and each publishes its own checklist and fee3334.
  2. Get an NIE if you need one early. Your foreigner identity number is assigned automatically when a residence procedure starts; from abroad you can also request one through a Spanish consulate, with a legal deadline of five days1.
  3. Assemble proof of means. Bank details, the December 31 balance and the average balance over the last year for each account abroad1.
  4. Buy Spanish-authorized health insurance with no deductible, co-payment, waiting period or cap. Travel policies are not accepted34.
  5. Time your FBI record and medical certificate. The FBI record needs a federal apostille and must be under six months old when you apply; the medical certificate must be issued no more than 90 days before you apply34.
  6. Apply in person with your forms and fees ($140 plus $13 at Los Angeles; the consulate’s fee schedule also lists a $20 BLS service fee, so confirm with BLS whether it applies to your visa); the legal decision period is three months3435.
  7. Enter Spain within the visa’s validity. The visa is valid for 90 days; apply for your foreigner identity card (TIE) within one month of entry341.
  8. Register at the town hall (the padrón), which everyone living in Spain must do42.
  9. Sort banking, taxes and healthcare. Open a basic account, note the date you became tax resident, and, if you work for a Spanish employer or as an employee on the telework visa, check whether the Beckham regime applies to you and decide within six months of your social security start date431844.
  10. Plan the renewal. Keep proof of more than 183 days a year in Spain, and apply in the two months before the permit expires1.
Cost of living

What Housing Costs, City by City

Rent varies widely from place to place: per square meter, roughly double from Granada to Madrid. The figures below are the official rent reference index (SERPAVI), built by the housing ministry from leases declared in income tax returns, per square meter of apartment floor area45.

Read these as rents people pay, not asking rents. The index covers all declared main-residence leases in 2024, older contracts included, and 2024 is the latest year published45. New leases cost more: INE’s rental price index shows rents on new contracts rising 8.8% in 2024, against 2.8% for existing ones, with Valencia, Málaga and Alicante the fastest-rising provincial capitals46.

Median rent paid per m² for apartments, 2024 (middle half of leases in brackets); median monthly rent and median floor area, two separate medians; appraised value of homes, 2nd quarter 2026; population at January 1, 2025. Checked September 25, 2026.
CityRegionRent paid per m² / monthMedian monthly rent / median sizeAppraised value per m²Population
MadridMadrid region€13.97 (€11.03–17.92)€869; 66 m²€5,4183,506,730
BarcelonaCatalonia€13.68 (€11.11–16.77)€900; 68 m²€4,6021,731,649
BilbaoBasque Country€11.51 (€9.89–13.52)€800; 70 m²€3,529351,124
PalmaBalearic Islands€9.84 (€7.49–12.84)€800; 85 m²€3,815434,786
MálagaAndalusia€9.55 (€7.36–12.36)€718; 80 m²€3,321599,063
SevilleAndalusia€9.17 (€7.32–11.34)€668; 75 m²€2,652689,423
ValenciaValencia region€8.18 (€6.14–10.85)€681; 85 m²€2,973840,792
Las Palmas de Gran CanariaCanary Islands€8.10 (€6.11–10.81)€600; 77 m²€2,337381,868
Santa Cruz de TenerifeCanary Islands€7.80 (€6.02–10.13)€599; 78 m²€2,330211,957
ZaragozaAragon€7.72 (€6.35–9.35)€550; 71 m²€2,240693,091
AlicanteValencia region€7.11 (€5.44–9.48)€608; 89 m²€2,279366,221
GranadaAndalusia€6.85 (€5.28–8.67)€584; 89 m²€2,447233,975

Sources: SERPAVI database 2011–2024 (housing ministry, from tax data); appraised value of private housing, municipalities over 25,000 people, 2nd quarter 2026 (housing ministry); INE municipal register at January 1, 2025454748. Median monthly rents are rounded to the nearest euro. Appraised values are bank valuations, not sale prices, and some city samples are small.

Rent estimator

Estimate a Monthly Rent From Official Data

Choose a city and the size you need. The estimate multiplies the 2024 median rent paid per square meter by the floor area, and converts it at the ECB reference rate of September 24, 2026 (€1 = $1.1367)36.

A 2024 median of all leases, not an offer: expect to pay more for a new lease in 2026. Add utilities and community fees if charged separately, and furniture if the home is unfurnished.

The rest of the monthly budget

Official data covers only some of the other lines; the rest depend on how you live. What we can pin down:

  • Prices in general. Consumer prices were 4.3% higher in August 2026 than a year before, the highest rate since February 2023; core inflation was 2.9%49.
  • Electricity taxes. After a temporary cut from March 22, 2026, VAT on electricity went back to 21% on June 1, and the electricity tax to 5.11269632%, the rate that also applied in August and September5051.
  • Bottled gas. The regulated maximum price of butane has been 123.4447 euro cents per kilo before tax since September 15, 202652; by our arithmetic, about €15.43 before tax for a 12.5 kg bottle.
  • Public transport. The national Abono Único costs €60 for 30 days (€30 for those born on or after January 1, 2000) on state interregional buses and Renfe Cercanías and Media Distancia trains53. In Madrid, the 30-day pass for the city zone costs €32.70 for ages 26 to 64 in 2026, €10 for under-26s, and people over 65 travel free across the region5455. In Barcelona, a one-zone T-usual costs €22.80 and a single ticket €2.9056.
  • Wages, for context. The minimum wage is €1,221 a month in 14 payments in 20269. Average gross annual pay was €29,540.26 in 2024 and the median €24,497.1739. By our arithmetic, a year of Madrid’s median rent paid (€869 a month) takes 43% of the national median salary; in Granada (€584) it takes 29%.
  • Buying, for context. House prices rose 12.2% in the year to the second quarter of 202657; the national appraised value was €2,355 per m²47.

Build your own full budget, line by line and in both currencies, in the Relocation Planner workbook.

Healthcare and insurance

Public Care, Private Coverage and the Medicare Question

Who gets public healthcare

Spain’s national health system covers foreigners who are legal, habitual residents and are not required to prove health coverage by another route58. The right is recognized nationally (you apply through the Social Security, INSS), and your region then issues your individual health card5859. Workers, pensioners and benefit recipients of the Spanish system have the right recognized automatically; other residents apply online, and family members who depend on you financially can be added as beneficiaries59.

If your visa required private insurance. The non-lucrative visa needs a public or private policy from an insurer authorized to operate in Spain60. Our reading of the law is that a resident who must prove coverage in this way falls outside free public care, but we have not seen this confirmed in official guidance. Keep your private policy, and ask the INSS before relying on public care.

Insurance for the visa

Los Angeles asks for coverage from an insurer authorized in Spain with no deductible, co-payment, waiting period or coverage limit, and no travel insurance34; New York, for unlimited coverage of all the risks of Spain’s public system with no co-payment or deductible60. Check the policy wording before you buy.

What you pay for prescriptions

Inside the public system you pay part of the price of prescribed medicines, by income. Since May 14, 2026, working-age patients pay 40% to 60% (45% on incomes of €18,000 to €60,000), and pensioners 10%, or 60% on incomes of €100,000 or more; monthly caps of €8.23 to €61.75 apply to pensioners and to working-age patients earning under €35,00065.

Waiting times

At December 31, 2025, the average wait for non-urgent surgery was 122 days, with 21.6% of patients waiting more than six months; the average wait for a first specialist appointment was 102 days29. The gap between regions is wide: average surgery waits were 50 days in the Madrid region, 64 in the Basque Country, 88 in the Valencia region, 106 in the Canary Islands, 142 in Catalonia and 173 in Andalusia29. In the ministry’s own survey in March 2026, 21.8% of people who asked for a family-doctor appointment were seen the same or the next day; 71.2% had to wait, on average 10.27 days61.

For emergencies, call 112, free from any phone; in Spain regional centers answer it6263.

Medicare does not follow you

Medicare generally does not pay for care outside the United States, and Medicare drug plans do not cover prescriptions bought abroad64. Most Medigap plans include foreign travel emergency coverage, but it pays 80% after a $250 deductible, up to $50,000 in a lifetime, and only for emergencies that start in the first 60 days of a trip65. That is travel coverage, not residence coverage.

Whether to keep paying the Part B premium ($202.90 a month in 2026) is a real decision: if you drop Part B and re-enroll later, the premium rises by 10% for each full 12-month period you could have been enrolled but were not, usually for life66. Decide with your whole plan in view.

Taxes for Americans

Two Tax Systems, One Household

Moving to Spain adds a second tax system; it never removes the first. The United States taxes its citizens on worldwide income wherever they live67, and Spain taxes its residents on their income wherever it arises18. The treaty and the U.S. foreign tax credit decide who taxes what first. Spain adds a regional layer: half of the income tax, and much of the wealth, inheritance and transfer taxes, are set by your region1828684. What follows is the map; the route through it is a job for a cross-border tax adviser.

When you become tax resident in Spain

You are resident for a calendar year if you spend more than 183 days in Spain in that year, counting sporadic absences unless you prove residence elsewhere, or if the main center or base of your business or economic interests is in Spain18. You are also presumed resident, unless you prove otherwise, if your spouse (not legally separated) and your dependent minor children live in Spain18.

Income tax rates for 2026

Income tax (IRPF) has a state scale and a regional scale set by each region, so the combined rate depends on where you live18. The state half:

State half of the general income tax scale (work, pensions, rents), 2026. Add your region’s own scale. Source: Law 35/2006, article 63, checked September 25, 2026.
Taxable income (€)State rate on this band
Up to 12,4509.5%
12,450 to 20,20012%
20,200 to 35,20015%
35,200 to 60,00018.5%
60,000 to 300,00022.5%
Over 300,00024.5%

Exception: the Basque Country and Navarre. They levy income and wealth tax under their own foral laws, so the state scales, the savings scale and the Beckham regime described here do not apply there as written; check with the provincial tax authority (for Bilbao, Bizkaia)1828.

Savings income (interest, dividends and gains) has one scale across Spain: 19% on the first €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above, the top band since 202518. Pensions from public social security schemes are taxed as employment income on the general scale18; we found no official Spanish guidance on how U.S. Social Security itself is classified.

The “Beckham law”: for people who move to work, not to retire

Spain’s special regime for inbound workers lets a newcomer be taxed much like a non-resident for the year of the move and the next five tax years18. All your work income counts as Spanish and is taxed at 24% up to €600,000 and 47% above. Other income is taxed only if it arises in Spain, Spanish savings income at 19% to 30%, and wealth tax is due only on assets in Spain18. You must not have been tax resident in Spain in the previous five years, and the move must be due to a Spanish job, a posting, remote work (the law names employees holding the telework visa), a directorship, an ENISA-approved business, or highly qualified startup or research work18.

You opt in on form 149 within six months of the start date on your social security registration (or home-country coverage certificate), then file on form 151; if you leave the regime you cannot rejoin4469.

If you are retiring: every qualifying reason in the law involves work18, so pensions and investment income alone do not open the regime. Plan with the normal rates above.

Social Security, pensions and retirement accounts

The 1990 U.S.–Spain tax treaty was amended by a 2013 protocol that entered into force on November 27, 2019707172. Its main points for Americans:

  • Private pensions for past employment are taxable in the country where you live, which is Spain once you are resident there, but the United States can still tax them for its citizens (see the saving clause below)70. U.S. government-service pensions are generally taxed only by the United States70.
  • U.S. Social Security paid to a resident of Spain, or to a U.S. citizen, may be taxed by the United States70. The article does not say “only”, which leaves Spain, as your country of residence, room to tax it too, with the treaty’s double-tax relief; we found no official Spanish ruling on how it does so.
  • 401(k), IRA and Roth IRA accounts count as pension funds under the 2013 protocol: the income earned inside them is taxed to a Spanish resident only when it is paid out, not as it builds up71. How Spain taxes the withdrawals themselves, including Roth distributions and lump sums, is not set out in any official guidance we could read. Treat this as an open question for your adviser before you move, not after the first withdrawal.
  • The saving clause lets the United States tax its citizens as if the treaty did not exist, with exceptions; the double-tax article then sets which country gives the credit70. Have an adviser run your numbers.

Wealth, solidarity and inheritance taxes

  • Wealth tax. Residents are taxed on their worldwide net wealth; non-residents only on assets in Spain28. The default allowance is €700,000 and the main home is exempt up to €300,000; the state scale runs from 0.2% to 3.5%, but regions can set their own allowance, scale and reliefs28.
  • Solidarity tax on large fortunes. A state tax on net wealth above €3,000,000 (also with a €700,000 allowance), at 1.7%, 2.1% and 3.5%. Regional wealth tax paid is deducted from it, so in effect it adds tax where a region reduces wealth tax73. It has been extended and still applies for 20257475.
  • Inheritance and gift tax. The state default scale runs from 7.65% to 34% before multipliers, but regions set their own scales and allowances68. Heirs and donees who live outside Spain, including outside the EU, can use the relevant region’s rules instead of the state default68.

Reporting foreign assets: form 720

Residents file an information return, form 720, between January 1 and March 31 if their foreign accounts, foreign securities and insurance, or foreign real estate exceed €50,000 in any one of those categories76. After the first return, you file again only if a category rises by more than €20,000 or you close or sell an asset76. U.S. accounts over the threshold are reported to Spain as well as to the U.S. Treasury.

Social security contributions

In 2026 employees pay 4.70% of salary for common contingencies plus a 0.15% levy (employers 23.60% and 0.75%), before unemployment and training contributions, up to a maximum base of €5,101.20 a month; a solidarity contribution, starting at 1.15% (0.19% for the employee), applies to pay above that base11. The self-employed contribute on a base set by their net earnings, from €653.59 a month at the bottom band, at rates that include 28.30% for common contingencies11.

The U.S.–Spain totalization agreement, signed in 1986 and in force since April 1, 1988, stops you paying into both systems for the same work19. Self-employed people living in Spain are covered by Spain, unless they have moved a business there for five years or less; employees posted by a U.S. employer for an assignment expected to last five years or less generally stay in the U.S. system with a certificate of coverage2038. With at least six U.S. credits, Spanish periods can count toward a partial U.S. benefit; Spain’s own pension needs 15 years of contributions, two of them in the last 1520.

What you still file in the United States

U.S. filings for citizens living abroad, tax year 2026. Sources: IRS and FinCEN, checked September 25, 2026.
WhatThe rule
Form 1040Due April 15; citizens living abroad get an automatic extension to June 15 (interest still runs from April 15)67.
Foreign Earned Income ExclusionUp to $132,900 of earned income for 2026. It does not cover pensions, Social Security or investment income7778.
Foreign Tax CreditClaim Spanish tax paid on Form 1116; no credit on income you excluded79.
FBARRequired when your foreign accounts together exceed $10,000 at any time in the year80.
Form 8938 (FATCA)For taxpayers living abroad: over $200,000 at year end or $300,000 at any time (single); $400,000 and $600,000 (joint)81.

Your former U.S. state may still treat you as resident for its income tax, depending on your ties there; check with the state’s tax department before you leave. For U.S. tax preparation and planning, our sister brand eTaxNexus works with Americans abroad.

Questions to take to your tax adviser
  • In which year will I become tax resident in Spain, and what do my region’s income, wealth and inheritance rules add to the state rules?
  • How will my Social Security, pensions, 401(k), IRA and Roth withdrawals be taxed in each country, and in what order do the credits apply?
  • Will I need to file form 720, and should I restructure any U.S. funds or accounts before I move?
  • Do I qualify for the Beckham regime, and can I meet the six-month deadline?
  • How do I end my state tax residency cleanly?
Renting and buying

Lease Rules and Purchase Taxes That Trip Up Newcomers

Renting: what the law says

  • Term. A home lease renews every year, at the tenant’s choice, until it reaches five years, or seven if the landlord is a company23. Then it extends yearly for up to three more years unless the landlord gives four months’ notice or the tenant two23.
  • Leaving early. After six months, you may leave with 30 days’ notice. A penalty of one month’s rent for each year remaining applies only if the contract says so23.
  • Deposit. The legal deposit is one month’s rent, in cash; any extra guarantee is capped at two months’ rent for leases up to five or seven years23. According to the housing ministry’s summary, the deposit must be lodged with a regional body in regions including Madrid, Catalonia, the Valencia region, the Balearic and Canary Islands, the Basque Country and Aragon, and there is no such obligation in Andalusia, Asturias, Cantabria, Extremadura, Murcia, Navarre and La Rioja82. Regional rules can differ from the summary, so check yours.
  • Fees. Agency (property management) and contract fees are paid by the landlord, not the tenant23.
  • Rent increases. Rent can be updated each year only if the lease says so; for leases signed after May 26, 2023 the update is capped by INE’s IRAV index, which stood at 2.47% in August 20262383.
  • Seasonal rentals fall outside these home-lease rules23.

Rent-controlled “stressed” areas

In a declared stressed market, a new lease’s rent may not exceed the home’s last rent in the previous five years, after its annual update; large landlords are also capped by the reference index2384. Barcelona is declared until March 16, 2027, and Bilbao from October 31, 2025 to October 31, 2028. The list (latest resolution July 24, 2026) covers only Catalonia, the Basque Country, Navarre, Galicia and Asturias, so the other cities on this page are not declared84.

Buying: the 2026 tax picture

There is no general ban on foreigners buying. In designated defense zones, however, a buyer who is not an EU national needs military authorization, and foreign ownership is capped at 15% of the zone’s area. Existing urban areas of towns away from the border are outside these rules85. The costs that matter:

  • New homes: VAT at 10% (including up to two parking spaces), against the general rate of 21%; subsidized homes under the special regime pay 4%86. Stamp duty (AJD) on the deed is set by the region, with a state default of 0.5%; on a mortgage deed the lender pays it87. Spanish VAT does not apply in the Canary Islands; we have not verified the tax on new homes there86.
  • Resale homes: transfer tax (ITP) at the regional rate. The state default of 6% applies only where a region has set no rate87. The 2026 regional rates for the cities on this page are in the table below4.
  • Annual property tax (IBI): set by each town hall, normally between 0.4% and 1.10% of the cadastral value of urban property. Cities such as provincial capitals may add a little more, rates can be lower for up to six years after a revaluation, and homes left empty long-term can carry a surcharge88.
General transfer tax (ITP) on resale homes and stamp duty (AJD) on notarial deeds such as new-home purchases (on mortgage deeds, the lender pays), 2026. Source: Ministry of Finance, regional taxation 2026. Checked September 25, 2026.
Region (cities on this page)Transfer tax, resale homesStamp duty on deeds
Madrid region6%0.75%
Catalonia (Barcelona)10% on the first €600,000; 11% to €900,000; 12% to €1.5 million; 13% above1.5%
Valencia region (Valencia, Alicante)9% since June 1, 2026 (10% before); 11% when the value exceeds €1 million1.4% since June 1, 2026 (1.5% before)
Andalusia (Málaga, Seville, Granada)7%1.2%
Balearic Islands (Palma)8% on the first €400,000; 9% to €600,000; 10% to €1 million; 12% to €2 million; 13% above1.5%
Canary Islands (Las Palmas, Santa Cruz)6.5%0.75%
Aragon (Zaragoza)8% on the first €400,000, rising in steps to 10% above €750,0001.5%
Basque Country (Bilbao)Set under the Basque Country’s own tax system; not covered by this source

Reduced rates exist for some buyers (for example young buyers and large families) and are listed in the same document4.

The “100% tax” on non-EU-resident buyers is not law. A bill filed in 2025 would add a supplementary state tax at 100% on property purchases by people and companies not resident in the EU; sales by businesses and sales subject to VAT are excluded, with exceptions89. As of September 25, 2026 it was still waiting for its first plenary vote in Congress90. Watch it if you plan to buy before you become resident.

Vacation rentals

Since April 3, 2025, a new tourist rental in an apartment building needs the prior approval of three-fifths of the owners, holding three-fifths of the shares17. The national registration number was annulled in 20262, and an EU regulation on short-term rental data has applied since May 20, 202691. Check the region’s and town’s tourist-rental rules before you buy with rental income in mind.

Where to live

Where to Look, by the Life You Want

Our suggestions start from official numbers: SERPAVI rents, AEMET climate normals for 1981–2010 (the period AEMET still publishes for these stations), and surgery waiting times by region459229. They are starting points for a scouting trip, not verdicts.

Retirees on a Fixed Income

Valencia and Alicante combine rents well below Madrid (€8.18 and €7.11 per m² against €13.97) with average surgery waits of 88 days in the Valencia region, against 173 in Andalusia. If you prefer a capital, the Madrid region had the shortest wait listed here (50 days), and people over 65 ride its public transport free.

Consider: Valencia · Alicante · Madrid

Winter Sun and Mild Weather

The Canary Islands have by far the mildest winters of the stations below: January days average about 21°C (70°F) and nights about 15°C (59°F) in Gran Canaria and Tenerife, and Gran Canaria’s airport gets 151 mm of rain a year. On the mainland, Málaga has January days of 16.8°C (62°F) and 2,905 hours of sunshine a year.

Consider: Las Palmas de Gran Canaria · Santa Cruz de Tenerife · Málaga

City Life and Remote Work

Madrid and Barcelona are the largest cities here and have the highest rents paid: €13.97 and €13.68 per m². Barcelona is rent-controlled until March 2027; Madrid is not. Valencia, with 840,792 people, costs €8.18. Bilbao is rent-controlled too, but has 1,134 mm of rain a year.

Consider: Madrid · Barcelona · Valencia · Bilbao

Budget First

Granada (€6.85/m²), Alicante (€7.11) and Zaragoza (€7.72) have the lowest rents paid of the cities here. Know the climate before you commit: Granada’s January nights average 0.0°C (32°F) and its August days 34.2°C (94°F); Seville’s August days average 35.5°C (96°F).

Consider: Granada · Zaragoza · Alicante

Standard climate values 1981–2010, AEMET weather stations: average daily highs and lows. Days with rain are days with at least 1 mm. Checked September 25, 2026.
StationAverage yearJanuary high / lowAugust high / lowRain per yearDays with rain
Madrid (Retiro)15.0°C (59°F)9.8°C (50°F) / 2.7°C (37°F)31.3°C (88°F) / 18.8°C (66°F)421 mm (17 in)59
Barcelona (airport)16.1°C (61°F)13.6°C (56°F) / 4.7°C (40°F)28.5°C (83°F) / 20.2°C (68°F)588 mm (23 in)53
Bilbao (airport)14.7°C (58°F)13.4°C (56°F) / 5.1°C (41°F)26.0°C (79°F) / 15.7°C (60°F)1,134 mm (45 in)124
Palma (port)18.2°C (65°F)15.4°C (60°F) / 8.3°C (47°F)29.8°C (86°F) / 22.5°C (73°F)449 mm (18 in)53
Málaga (airport)18.5°C (65°F)16.8°C (62°F) / 7.4°C (45°F)30.8°C (87°F) / 21.1°C (70°F)534 mm (21 in)42
Seville (airport)19.2°C (67°F)16.0°C (61°F) / 5.7°C (42°F)35.5°C (96°F) / 20.4°C (69°F)539 mm (21 in)51
Valencia (airport)17.6°C (64°F)15.8°C (60°F) / 5.1°C (41°F)30.8°C (87°F) / 20.9°C (70°F)461 mm (18 in)44
Alicante (city)18.3°C (65°F)17.0°C (63°F) / 6.3°C (43°F)30.8°C (87°F) / 21.2°C (70°F)311 mm (12 in)38
Granada (airport)15.4°C (60°F)13.0°C (55°F) / 0.0°C (32°F)34.2°C (94°F) / 15.5°C (60°F)365 mm (14 in)52
Zaragoza (airport)15.5°C (60°F)10.5°C (51°F) / 2.7°C (37°F)31.7°C (89°F) / 18.3°C (65°F)322 mm (13 in)51
Gran Canaria (airport)21.1°C (70°F)20.8°C (69°F) / 15.0°C (59°F)27.5°C (82°F) / 21.6°C (71°F)151 mm (6 in)22
Santa Cruz de Tenerife21.5°C (71°F)21.0°C (70°F) / 15.4°C (60°F)29.0°C (84°F) / 21.9°C (71°F)226 mm (9 in)30
Practical matters

The Paperwork Nobody Mentions Until You Need It

Your NIE, which is also your tax number

Your first Spanish number is the NIE, the foreigner identity number, assigned automatically when a residence procedure starts; with only economic or other ties to Spain, you can request it in Spain or through a consulate abroad, with a legal deadline of five days1. For foreigners, the NIE is also the tax identification number (NIF)76.

Registering at the town hall (padrón)

Everyone who lives in Spain must register on the municipal register (padrón) of the town where they usually live42. Non-EU foreigners without long-term residence must renew the registration every two years42.

Bank accounts

Banks that offer payment accounts must offer a basic payment account to anyone legally resident in the EU43. Its fee is capped at €3 a month, covering the account, a debit card and up to 120 EU transfers or direct debits a year93. The Banco de España may update that cap every two years; we have not confirmed whether it has93.

Driving

A U.S. license is valid in Spain for six months after you become resident; after that it is no longer valid for driving in Spain25. Spain has license exchange agreements with a list of countries, and the United States and its states are not on it; without an agreement, you must obtain a new Spanish license2627, apart from narrow exceptions for professional drivers25.

For visitors, the DGT’s advice page says holders of non-EU licenses need an International Driving Permit with their passport94, while the regulation also accepts an official translation of the license25. The simplest way to meet both is to carry an International Driving Permit.

Pets

New EU rules have applied since April 22, 2026895. For a dog, cat or ferret flying from the United States:

  1. A microchip, then a rabies vaccination; after a first vaccination, wait at least 21 days before travel. Pets under 15 weeks old cannot come896.
  2. No rabies antibody (titer) test: the United States is on the EU’s exempt list in Annex II of Regulation 2026/63695.
  3. An EU health certificate signed by an official veterinarian in the United States, in at least Spanish, on the model valid from April 22, 20268, issued no more than 10 days before arrival96.
  4. Arrival through an authorized travelers’ point of entry, declaring the animal to the Guardia Civil or customs8. The list includes the airports of Madrid-Barajas, Barcelona-El Prat, Málaga, Palma, Gran Canaria, Tenerife Norte and Valencia, among others; check the current list for your airport97.

Up to five animals travel under these rules, within five days of the owner’s trip8.

Shipping your household

Personal belongings enter free of customs duty if you have lived outside the EU for at least 12 months, have owned and used them for at least six months, and bring them in within 12 months of moving; you may not lend, rent out or sell them for 12 months after. Alcohol, tobacco, commercial vehicles and work equipment are excluded98. Spanish VAT law exempts the same belongings on the same conditions, and allows them to arrive up to six months before you move if you commit to moving86. Confirm the current customs procedure with the Spanish tax agency’s customs department or your mover before you ship.

Schools

Basic education is free and compulsory for ten years, from ages 6 to 1621. Foreign children under 16 have the same right and duty to education22. Ask the education department of your region about admission dates and documents as soon as you know where you will live.

Your U.S. services from Spain

  • The U.S. Embassy is at Calle de Serrano 75 in Madrid, and the Consulate General in Barcelona serves Catalonia, Aragon and Andorra99.
  • Consular agencies in Palma, Valencia, Seville, Fuengirola (Málaga) and Las Palmas offer passport, Consular Report of Birth Abroad and notarial services, by appointment only99.
  • For emergencies involving a U.S. citizen (death, arrest, crime, hospitalization), call the Embassy on +34 91 587 2200, or +34 93 280 2227 in the Barcelona district99.
Entry rules

Before the Visa: Visiting Under EES and ETIAS

As an American you can visit Spain without a visa for up to 90 days in any 180-day period across the Schengen area31. Since April 10, 2026, the EU’s Entry/Exit System (EES) records your entries and exits with fingerprints and a facial image instead of passport stamps, which lets border systems detect overstays automatically7. Once you hold a Spanish residence permit or long-stay visa, you are not registered in the EES; you show the permit with your passport100.

ETIAS, the EU travel authorization for visa-free visitors, is not yet running and no start date has been announced; the EU says it will give several months’ notice101. When it starts it will cost €20 (free under 18 and over 70) and last three years or until your passport expires102103. Residence permit and long-stay visa holders will not need it103. The Schengen, EES and ETIAS section of our FAQ explains the 90/180 count.

Timeline

A Realistic Twelve Months

Built backwards from the rules above. Your own dates depend on appointment availability and on how quickly U.S. documents arrive.

Months 12–9

Decide and test

Choose the route that matches your income and read your consulate’s checklist. Ask a cross-border tax adviser about your region’s taxes. Plan a scouting trip.

Months 8–5

Build the file

Gather income proof and year-end and average bank balances. Buy Spanish-authorized health insurance with no co-payments. Start pet vaccinations if you have animals: microchip first, and after a first rabies shot wait at least 21 days before travel.

Months 4–3

Apply

Order the FBI record so it is under six months old on the day you apply, with a federal apostille, and get the medical certificate within 90 days of applying. Book your consulate or BLS appointment and submit. Get moving quotes; to enter free of duty, belongings must have been owned and used for at least six months.

Months 2–0

Visa and move

Collect the visa; a non-lucrative visa is valid for 90 days, so book travel inside that window. Arrange the pet health certificate, issued no more than 10 days before arrival, and plan to land at an authorized pet entry point.

Month 1 after

Register

Apply for your TIE card within a month of entry. Register on the padrón. Open a bank account. If the Beckham regime applies to you, the six-month clock starts with your social security registration.

Months 6–12 after

Drive, file and renew

Your U.S. license stops being valid six months after you become resident. Put the Spanish tax return, form 720 if it applies (January to March), the U.S. return (June 15 for Americans abroad), FBAR and your renewal window on your calendar.

Questions

What Americans Ask Us About Spain

How much income do I need for Spain’s non-lucrative visa in 2026?

The applicant needs 400% of the IPREM index, which is €600 a month in 2026: €2,400 a month, or €28,800 for the one-year first permit. Each family member adds €600 a month, so a couple needs €36,000 for the first year. You can show savings or regular income, and you may not work in Spain on this permit.

Can I work remotely for a U.S. employer from Spain?

Usually yes, on the international telework (digital nomad) visa, if you work for companies outside Spain; freelancers may take up to 20% of their work from Spanish clients. The Washington consulate says the visa does not cover work for individuals, government agencies, universities, foundations, NGOs or other non-profits. You need a degree from a recognized university, vocational school or business school, or three years’ experience, and a work relationship of at least three months with a company that has operated for at least a year. The Washington consulate’s 2026 figure is €2,442 a month, plus €916 for the first family member and €306 for each further one. You can also apply for the residence permit from inside Spain while you are there legally, for example during a visa-free visit, well before your 90 days run out.

Could the digital nomad test be €2,849 a month?

The test is 200% of the minimum wage. The Washington consulate doubles the monthly €1,221 to get €2,442. But the minimum wage is paid in 14 installments; spread over 12 months it is €1,424.50, and double that is €2,849. We could not read the UGE’s 2026 figure, so plan for the higher one if you want a margin.

Is Spain’s golden visa still available?

No. The investor visa ended on April 3, 2025. Applications filed before that date are decided under the old rules, and permits valid then keep their validity. Buying property no longer leads to residence.

How long does it take to become a Spanish citizen, and must I give up U.S. citizenship?

U.S. citizens need 10 years of legal, continuous residence and must pass the DELE A2 Spanish exam and the CCSE civics test. Spanish law also requires you to declare that you renounce your previous nationality. Whether that declaration affects your U.S. citizenship is a question of U.S. law, so ask the State Department or a lawyer first.

Will Spain tax my Social Security, pension and 401(k)?

If you become tax resident, Spain taxes your worldwide income. Under the U.S.–Spain treaty, private pensions for past work are taxable in the country where you live, but the saving clause lets the United States keep taxing its citizens on them, with credits under the double-tax article. The United States also keeps the right to tax the Social Security it pays. The 2013 protocol treats 401(k)s and IRAs as pension funds, taxed only when paid out. How Spain classifies each kind of withdrawal is not settled in official guidance we could read, so have an adviser model it.

What is the Beckham law, and can retirees use it?

It is a special regime for people who move to Spain for work, including employees working remotely on the digital nomad visa, who were not tax resident in Spain in the previous five years. Work income is taxed at 24% up to €600,000 for the year of the move and five more years. You must opt in within six months of your social security start date. Every qualifying reason in the law involves work, so retirement or investment income alone does not qualify.

Can I drive in Spain on my U.S. license?

For a while. A foreign license stays valid for six months after you become resident. No U.S. state has a license exchange agreement with Spain, so after that you need to obtain a new Spanish license. As a visitor, carry an International Driving Permit with your U.S. license.

Can I use Spain’s public healthcare?

The law covers foreign legal residents who are not required to prove health coverage by another route, and workers and pensioners of the Spanish system have the right automatically. If your visa required private insurance, keep that policy and ask the INSS before relying on public care.

Does Medicare cover me in Spain?

Generally no. Medicare does not usually pay for care outside the United States, and Medigap’s foreign travel emergency benefit is limited to emergencies starting in the first 60 days of a trip, up to $50,000 in a lifetime. Plan on private insurance, and decide carefully about Part B, since re-enrolling later adds 10% to the premium for each full 12-month period you could have been enrolled but were not.

Is Spain taxing home purchases by non-EU buyers at 100%?

Not as of September 25, 2026. A 2025 bill would create a 100% tax on property purchases by people and companies not resident in the EU, but it is still waiting for its first vote in Congress. What applies today is the regional transfer tax on resale homes, or 10% VAT plus regional stamp duty on new ones (VAT does not apply in the Canary Islands).

Sources

Every Figure on This Page, and Where It Comes From

We use official sources only: Spanish law in the Official State Gazette (BOE), Spanish ministries, agencies and consulates, the EU, and U.S. federal agencies. Each was read on the date shown. Where official figures differ, we say so in the text and show our arithmetic. If you spot something that has changed, email [email protected].

  1. Immigration Regulation (Royal Decree 1155/2024), consolidated, including the Supreme Court ruling of July 8, 2026. BOE. Official page. Checked .
  2. Supreme Court rulings on the rental register in Royal Decree 1312/2024. BOE. Official page. Checked .
  3. Royal Decree 1312/2024, consolidated text updated July 18, 2026 (Supreme Court rulings of May 19, May 21 and June 1, 2026). BOE. Official page. Checked .
  4. Regional taxation 2026, chapter IV: transfer tax and stamp duty rates. Ministry of Finance. Official page. Checked .
  5. Royal Decree-law 11/2026: co-payment reform, in force May 14, 2026. BOE. Official page. Checked .
  6. Medicines Law, article 102: prescription co-payments and caps. BOE. Official page. Checked .
  7. Entry/Exit System (EES). European Commission, Migration and Home Affairs. Official page. Checked .
  8. Traveling with dogs, cats and ferrets from outside the EU. Agriculture Ministry. Official page. Checked .
  9. Royal Decree 126/2026: 2026 minimum wage, €1,221 a month. BOE. Official page. Checked .
  10. IPREM table: €600 a month in 2026. Spanish Consulate, Los Angeles. Official page. Checked .
  11. Order PJC/297/2026: 2026 social security contributions and budget rollover. BOE. Official page. Checked .
  12. Order PJC/44/2026: EU Blue Card salary threshold. BOE. Official page. Checked .
  13. Deadline for Democratic Memory Law nationality applications, October 22, 2025. Spanish Consulate, Lima. Official page. Checked .
  14. Law 20/2022 on Democratic Memory, additional provision 8. BOE. Official page. Checked .
  15. Law 14/2013, consolidated: telework (arts. 62.3.a, 74 bis to 76.1, including applications from inside Spain), highly qualified, Blue Card and entrepreneur permits; investor visa repealed. BOE. Official page. Checked .
  16. Organic Law 1/2025: end of the investor visa from April 3, 2025. BOE. Official page. Checked .
  17. Horizontal Property Law, articles 7.3 and 17.12: tourist rentals. BOE. Official page. Checked .
  18. Personal Income Tax Law (Law 35/2006), consolidated September 9, 2026. BOE. Official page. Checked .
  19. Status of totalization agreements. Social Security Administration. Official page. Checked .
  20. U.S.–Spain Social Security agreement. Social Security Administration. Official page. Checked .
  21. Organic Law 2/2006 on Education, article 4. BOE. Official page. Checked .
  22. Organic Law 4/2000, article 9: education of foreign minors. BOE. Official page. Checked .
  23. Urban Leases Law (Law 29/1994), consolidated. BOE. Official page. Checked .
  24. Civil Code, articles 20 to 24: nationality. BOE. Official page. Checked .
  25. General Drivers Regulation, article 21: foreign licenses. BOE. Official page. Checked .
  26. Countries with a license exchange agreement. DGT, traffic authority. Official page. Checked .
  27. Moving to Spain from outside the EU: your license. DGT, traffic authority. Official page. Checked .
  28. Wealth Tax Law (Law 19/1991). BOE. Official page. Checked .
  29. Waiting lists at December 31, 2025. Ministry of Health. Official page. Checked .
  30. Telework (digital nomad) visa: 2026 figures, fees and procedure. Consulate General of Spain in Washington. Official page. Checked .
  31. Entry and exit requirements for non-EU nationals (90 days in any 180-day period). Your Europe, European Union. Official page. Checked .
  32. Law 31/2022 (2023 budget): monthly IPREM of €600. BOE. Official page. Checked .
  33. Consulates of Spain in the United States. Embassy of Spain in Washington. Official page. Checked .
  34. Non-lucrative residence visa. Spanish Consulate, Los Angeles. Official page. Checked .
  35. Visa fees for U.S. citizens, 2026. Spanish Consulate, Los Angeles. Official page. Checked .
  36. Euro foreign exchange reference rates (USD, September 24, 2026). European Central Bank. Official page. Checked .
  37. Telework visa. Spanish Consulate, Miami. Official page. Checked .
  38. U.S. international social security agreements: overview. Social Security Administration. Official page. Checked .
  39. Wage structure survey 2024 (released May 28, 2026). INE. Official page. Checked .
  40. Royal Decree 1004/2015: nationality by residence (DELE and CCSE). BOE. Official page. Checked .
  41. Spanish nationality: online filing. Ministry of Justice, electronic office. Official page. Checked .
  42. Law 7/1985, article 15 and following: the municipal register. BOE. Official page. Checked .
  43. Royal Decree-law 19/2017: basic payment accounts. BOE. Official page. Checked .
  44. Personal Income Tax Regulation, articles 113 to 119: inbound workers regime. BOE. Official page. Checked .
  45. SERPAVI rent reference index, database 2011–2024. Housing Ministry. Official page. Checked .
  46. Rental housing price index 2024. INE. Official page. Checked .
  47. Appraised value of private housing, 2nd quarter 2026. Housing Ministry. Official page. Checked .
  48. Municipal register population at January 1, 2025 (one table per province). INE. Official page. Checked .
  49. Consumer price index, August 2026. INE. Official page. Checked .
  50. Royal Decree-law 18/2026: electricity VAT back to 21% from June 1. Spanish Tax Agency. Official page. Checked .
  51. Special electricity tax: rate for August and September 2026 (note of September 1, 2026). Spanish Tax Agency. Official page. Checked .
  52. Maximum butane price from September 15, 2026. BOE. Official page. Checked .
  53. Abono Único national transport pass. Transport Ministry. Official page. Checked .
  54. 30-day pass prices, 2026. CRTM, Madrid transport consortium. Official page. Checked .
  55. Youth pass and free pass for over-65s. CRTM, Madrid transport consortium. Official page. Checked .
  56. Barcelona fares. TMB, Barcelona Metropolitan Transport. Official page. Checked .
  57. House price index, 2nd quarter 2026. INE. Official page. Checked .
  58. Law 16/2003, article 3: who the National Health System covers. BOE. Official page. Checked .
  59. Healthcare: recognition of the right and beneficiaries. Social Security (INSS). Official page. Checked .
  60. Non-lucrative residence visa. Spanish Consulate, New York. Official page. Checked .
  61. Health Barometer 2026, first wave (survey). Ministry of Health. Official page. Checked .
  62. Emergency number 112. Your Europe, European Union. Official page. Checked .
  63. 112 emergency centers by region. Civil Protection. Official page. Checked .
  64. Travel outside the U.S. Medicare.gov. Official page. Checked .
  65. Medicare coverage outside the United States (Product 11037, April 2026). Medicare.gov. Official page. Checked .
  66. Avoid late enrollment penalties. Medicare.gov. Official page. Checked .
  67. U.S. citizens and resident aliens abroad. Internal Revenue Service. Official page. Checked .
  68. Inheritance and Gift Tax Law (Law 29/1987). BOE. Official page. Checked .
  69. Special regime for workers posted to Spain (forms 149 and 151). Spanish Tax Agency. Official page. Checked .
  70. United States–Spain income tax convention (1990). Internal Revenue Service. Official page. Checked .
  71. Protocol amending the U.S.–Spain tax convention (2013). U.S. Department of the Treasury. Official page. Checked .
  72. Entry into force of the 2013 Protocol, November 27, 2019. BOE. Official page. Checked .
  73. Law 38/2022, article 3: solidarity tax on large fortunes. BOE. Official page. Checked .
  74. Wealth tax 2025: main changes. Spanish Tax Agency. Official page. Checked .
  75. Solidarity tax on large fortunes, form 718 (June 29, 2026). Spanish Tax Agency. Official page. Checked .
  76. Royal Decree 1065/2007: form 720 and tax numbers for foreigners. BOE. Official page. Checked .
  77. Figuring the foreign earned income exclusion. Internal Revenue Service. Official page. Checked .
  78. Foreign earned income exclusion: what is foreign earned income. Internal Revenue Service. Official page. Checked .
  79. Foreign tax credit. Internal Revenue Service. Official page. Checked .
  80. Report of Foreign Bank and Financial Accounts (FBAR). FinCEN, U.S. Treasury. Official page. Checked .
  81. Do I need to file Form 8938? Internal Revenue Service. Official page. Checked .
  82. Rental deposits: rules by region (summary). Housing Ministry. Official page. Checked .
  83. Rent update reference index (IRAV), August 2026. INE. Official page. Checked .
  84. Declared stressed residential market areas. Housing Ministry. Official page. Checked .
  85. Law 8/1975 on defense zones: authorization for foreign buyers. BOE. Official page. Checked .
  86. VAT Law (Law 37/1992): home rates and personal belongings. BOE. Official page. Checked .
  87. Transfer Tax and Stamp Duty Law (Royal Legislative Decree 1/1993). BOE. Official page. Checked .
  88. Local Finance Law, article 72: property tax (IBI) rates. BOE. Official page. Checked .
  89. Bill 122/000196: proposed 100% tax on home purchases by non-EU non-residents. Congress of Deputies. Official page. Checked .
  90. Bill 122/000196: current status. Congress of Deputies. Official page. Checked .
  91. Regulation (EU) 2024/1028: short-term rental data. EUR-Lex. Official page. Checked .
  92. Standard climate values 1981–2010, by station. AEMET. Official page. Checked .
  93. Order ECE/228/2019: basic account fee cap. BOE. Official page. Checked .
  94. Before driving in Spain: advice for visitors. DGT, traffic authority. Official page. Checked .
  95. Implementing Regulation (EU) 2026/636: pet movements, Annex II. EUR-Lex. Official page. Checked .
  96. Traveling with pets in the EU. Your Europe, European Union. Official page. Checked .
  97. Authorized travelers’ points of entry for pets. Agriculture Ministry. Official page. Checked .
  98. Council Regulation (EC) 1186/2009: relief from customs duty (personal property). EUR-Lex. Official page. Checked .
  99. Contact: U.S. Embassy Madrid, Consulate General Barcelona, consular agencies. U.S. Embassy in Spain. Official page. Checked .
  100. Entry/Exit System fully operational from 10 April 2026: who is exempt. European Commission, Migration and Home Affairs. Official page. Checked .
  101. ETIAS, the EU travel authorization for visa-free visitors. European Commission, Migration and Home Affairs. Official page. Checked .
  102. Commission Delegated Regulation (EU) 2025/1411: ETIAS fee of €20. EUR-Lex. Official page. Checked .
  103. Regulation (EU) 2018/1240 establishing ETIAS. EUR-Lex. Official page. Checked .

General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Rules and costs change; check the official sources above and speak to a qualified professional before you act. Next scheduled review: December 2026.

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