Updated: October 2026

The non-lucrative visa (visado de residencia no lucrativa) lets non-EU citizens live in Spain on their own money, without working. It is popular with retirees, people living on savings or investments and anyone who wants a slower life in Spain. This guide explains who can apply, how much income you need in 2026, which documents the consulate asks for and what happens after you arrive.

Who the non-lucrative visa is for

The visa is for citizens of countries outside the EU, the EEA and Switzerland. EU citizens do not need it – they simply register as residents, as explained in our residency guide.

The key word is non-lucrative: you may not work in Spain while you hold this permit. That includes remote work for an employer or clients abroad. Spanish consulates state this clearly, and some, such as the consulate in Boston, write that the visa does not allow any type of work, “including remote”. If you want to keep working online, look at the digital nomad visa instead.

Typical applicants are:

• Retirees with a pension from their home country (see our guide to retiring in Spain for pensions, healthcare and tax)
• People living on rental income, dividends or savings
• Families where one partner has enough passive income to support everyone
• People taking a career break or sabbatical in Spain

How much income you need in 2026

The financial requirement is tied to the IPREM, a public reference index. According to the official information sheet from the Ministry of Inclusion, you must show 400% of the IPREM per month for yourself and 100% of the IPREM per month for each family member who comes with you.

The IPREM has not changed since the 2023 state budget was extended, so in 2026 it is still €600 a month. That gives these figures:

Who	Per month	Per year
Main applicant (400% IPREM)	€2,400	€28,800
Each family member (100% IPREM)	€600	€7,200
Example: couple	€3,000	€36,000
Example: couple with one child	€3,600	€43,200

You can usually prove this with regular passive income (pension, rent, dividends) or with savings that cover the full year. Consulates differ in what they accept and how many months of bank statements they want, so always check the list of your own consulate. Some, for example, do not accept retirement accounts for applicants who are not yet retired. Income from a job – even a job abroad – does not count, because you are not allowed to work.

The IPREM can rise when a new state budget is approved. Check the current figure before you apply.

Requirements and documents

Besides the money, the official requirements are:

• Health insurance: public or private cover from an insurer authorised to operate in Spain. Many consulates require full cover with no co-payments and no waiting periods. Travel insurance is not accepted.
• Clean criminal record: a certificate from your home country and from every country where you lived in the last five years.
• Medical certificate: stating that you do not have a disease that could have serious public-health consequences.
• Passport: valid for at least one year.
• Forms: the national visa application and form EX-01, signed.
• Fees: the residence fee (Modelo 790, código 052) and the consular visa fee, which depends on your nationality.

Foreign documents must be translated into Spanish by a sworn translator and legalised or carry an apostille. Many consulates also ask for proof of accommodation in Spain, such as a rental contract or property deeds.

How to apply step by step

The first application is made outside Spain, at the Spanish consulate that covers the place where you live legally.

1. Gather your documents, translations and apostilles. Criminal record and medical certificates are usually only valid for a few months, so time them carefully.
2. Book an appointment or submit the file as your consulate instructs (some use an external service provider).
3. The consulate forwards the file to the immigration authorities in Spain, which decide on the residence permit.
4. If approved, collect the visa within one month. The visa is valid for up to three months, and you must enter Spain within that time.
5. Within one month of arrival, register on the padrón and apply in person for your foreigner identity card (TIE) at the police.

Processing times vary by consulate. Plan for several months between gathering documents and moving.

After you arrive: renewal and long-term residence

The first permit is valid for one year from the date you enter Spain. After that, you renew for two years at a time. To renew you must show:

• Enough money for yourself and your family for the whole renewal period, without working
• Health insurance that is still valid
• That you actually lived in Spain for more than 183 days a year

Apply in the two months before your card expires. You can still apply up to three months after expiry, but you risk a fine. After five years of legal residence you can apply for long-term residence, which gives you much more freedom, including the right to work.

Tax: the part many people forget

Because the renewal requires more than 183 days a year in Spain, non-lucrative visa holders almost always become Spanish tax residents. That means you file a Spanish income tax return on your worldwide income, including foreign pensions, rent and investment returns. Double taxation treaties prevent you paying twice on the same income, but they do not remove the duty to declare. You may also have to report assets held abroad.

Get tax advice before you move, not after. Our guide to the Spanish tax system covers the basics, and a gestor or lawyer can look at your situation.

Common reasons for refusal

• Income just below the threshold, or income that looks like salary or freelance work
• Health insurance with co-payments, waiting periods or exclusions
• Missing apostilles or sworn translations
• Certificates that expired before the appointment
• For renewals: too many days outside Spain

Useful links

• Ministry of Inclusion: initial non-lucrative residence (Hoja 6)
• Ministry of Inclusion: renewal of non-lucrative residence (Hoja 7)
• Example of a consulate checklist (Spanish Consulate in Boston)
• Retiring in Spain: pensions, healthcare and residency
• Spain’s immigration rules in 2026
• Healthcare in Spain for foreign residents

FAQ: non-lucrative visa

Can I work remotely on a non-lucrative visa?

No. The visa does not allow any work in Spain, and consulates say this includes remote work for foreign employers or clients. The digital nomad visa is the route for remote workers.

How much money do I need in 2026?

With the IPREM at €600 a month, the main applicant needs €2,400 a month (€28,800 a year) and each family member another €600 a month (€7,200 a year). Check the current IPREM before you apply.

Can I apply from inside Spain as a tourist?

The initial application is made at the Spanish consulate for the place where you live. Ask a lawyer whether any exception applies to your situation.

Will I pay tax in Spain?

Most likely yes. If you spend more than 183 days a year in Spain you are normally a Spanish tax resident and must declare your worldwide income.

Disclaimer: This article is general information only and is not legal or tax advice. Immigration rules, amounts and consulate requirements change – always check with the official source, and consider a lawyer or gestor before you apply.

Updated: October 2026

For more than a decade, buying a home in Spain for €500,000 or more could give a non-EU buyer and their family the right to live here. That route closed in April 2025. This guide explains what changed, what happens to people who already hold a golden visa, and which options property buyers from outside the EU have in 2026.

What the golden visa was

The “golden visa” was the popular name for the investor residence permit created by the Entrepreneurs Law (Ley 14/2013). Non-EU nationals could get a residence visa and then a renewable residence permit by making a large investment. The options included:

• Property: at least €500,000 in Spanish real estate, free of mortgage above that amount. This was by far the most used route.
• Financial investments: €2 million in Spanish government bonds, or €1 million in shares, investment funds or bank deposits.
• Business projects considered of general interest, for example because they created jobs.

The main attraction was flexibility. Unlike most permits, the holder did not need to live in Spain for most of the year, and close family could be included.

How and when it ended

The government argued that the scheme pushed up house prices in cities and coastal areas where locals already struggled to find homes. The abolition was finally included in Organic Law 1/2025 on the efficiency of the justice system, published in January 2025. The provision took effect three months later, on 3 April 2025.

Since that date, no new applications for investor residence can be filed. Buying a €500,000 villa in Marbella, or putting money in Spanish shares or deposits, no longer gives anyone a right to live in Spain.

What happens to existing golden visa holders

The law included transitional rules, so people already in the system were not cut off overnight:

• Applications filed before 3 April 2025 are decided under the rules in force when they were submitted.
• Visas and permits valid on 3 April 2025 stay valid for the period for which they were issued.
• Renewals are processed under the rules that applied when the first permit was granted. In practice, holders who still meet the conditions, including keeping the investment, can continue to renew.

If you hold a golden visa, keep the qualifying investment in place and apply for renewal in good time. After five years of legal residence, some holders may be able to move to long-term residence, but that permit has its own conditions, including time actually spent in Spain. Investor permits are handled by the Ministry of Inclusion’s unit for large companies and strategic groups (UGE), which publishes guidance on the requirements that still apply to investors after Organic Law 1/2025.

Can non-EU buyers still buy property in Spain?

Yes. Anyone can still buy a home in Spain, whatever their nationality. What has changed is that the purchase no longer comes with residence. For non-EU buyers this means:

• The 90/180 rule applies. Without a residence permit or a national visa, most non-EU visitors can spend at most 90 days in any 180-day period in the Schengen area, including time spent in other Schengen countries.
• You need an NIE to buy, open a bank account and pay taxes.
• You pay non-resident taxes. Owners who do not live in Spain pay non-resident income tax every year, even if the home is not rented out, as well as IBI to the town hall. Our guide to taxes for foreign property owners explains the details.
• Financing is possible but tighter. Spanish banks lend to non-residents, usually with a lower loan-to-value than for residents. See our mortgage guide.

Buyers should also follow the political debate. In early 2025 the government proposed a tax of up to 100% of the property value on homes bought by non-EU non-residents. As of spring 2026 the proposal had stalled in parliament and had not been approved, but it has not been formally withdrawn either. Check the current situation with your lawyer before you sign.

Alternative routes to live in Spain

If your goal is to live in Spain rather than just own a holiday home, these are the most common routes for non-EU nationals in 2026:

Route	Who it suits	Key point
Non-lucrative residence	Retirees and people with passive income	You must show enough regular income or savings and private health insurance, and you cannot work in Spain
Digital nomad visa	Remote workers and freelancers with foreign clients	Minimum income linked to the Spanish minimum wage
Entrepreneur residence	People starting an innovative business in Spain	The business plan needs a favourable report
Highly qualified professional	Senior staff hired by a Spanish company	Salary threshold set by the authorities
Work permit	People with a Spanish job offer	Usually requires the employer to start the process

Unlike the golden visa, most of these permits expect you to actually live in Spain. Our guides to the digital nomad visa and to Spain’s immigration rules in 2026 explain the conditions. EU and EEA citizens do not need any of these: they simply register as residents if they stay more than three months.

Useful links

• Ministry of Inclusion: Unit for Large Companies and Strategic Groups (UGE)
• Ministry of Inclusion: types of residence authorisation
• KPMG legal alert: end of the golden visa (PDF, Spanish)
• Residency in Spain 2026: step by step
• The housing market in Spain: renting or buying as a new resident

FAQ: the end of the golden visa

Can I still get a golden visa if I buy property now?

No. Since 3 April 2025 no new applications for investor residence can be filed, whatever the value of the property.

I already have a golden visa. Can I renew it?

Yes. Existing permits stay valid, and renewals are assessed under the rules that applied when your first permit was granted, as long as you still meet the conditions.

Does owning a home in Spain help a residence application?

It can help show you have somewhere to live, but on its own it gives no right to residence. You still need to qualify under a route such as non-lucrative residence or the digital nomad visa.

Has the 100% tax on non-EU buyers been introduced?

Not as of the latest reports in 2026. It was proposed in 2025 but had not been approved by parliament. Check the current position before you buy.

Disclaimer: This article is general information only and is not legal or tax advice. Immigration and tax rules change often – always check with the official source or a qualified immigration lawyer or gestor before you buy or apply.

Updated: October 2026

Spain has one inheritance and gift tax, but seventeen regions that each set their own discounts. That is why the same inheritance can cost almost nothing in Málaga and a five-figure sum elsewhere. This guide explains who pays, how the tax is worked out, what each region offers close family in 2026, and the deadlines foreign residents and non-residents need to know.

How inheritance and gift tax works in Spain

The tax is called Impuesto sobre Sucesiones y Donaciones (ISD). Unlike in the UK or Ireland, it is not paid by the estate. It is paid by each person who receives something: the heir, the person named in a legacy, the beneficiary of a life insurance policy, or the person who receives a gift.

The state law (Ley 29/1987) sets the basic rules, a scale and the family groups. The regions then add their own reductions and bonuses, and in practice those regional rules decide how much you pay. The Basque Country and Navarra have their own separate (foral) systems.

• Residents in Spain pay on everything they inherit or receive, wherever in the world it is.
• Non-residents pay only on assets located in Spain, such as a flat on the Costa del Sol or a Spanish bank account.

The family groups and the state scale

How close you were to the person who died (or who gives you the gift) matters more than anything else. The law uses four groups:

Group	Who is in it
Group I	Children and adopted children under 21
Group II	Children aged 21 or over, spouses, parents and grandparents
Group III	Brothers and sisters, nephews and nieces, uncles and aunts, and in-laws
Group IV	Cousins, more distant relatives and people who are not related (including unmarried partners under the state rules)

Under the state rules, the taxable amount is first reduced by an allowance for your group (for example €15,956.87 for Group II, more for young children). The state scale then runs from 7.65% to 34%, and the result is multiplied by a coefficient that rises for distant relatives and for heirs who already have significant wealth. For a non-relative this can push the effective rate well above 34%.

There is also a state reduction of 95% on the value of the deceased’s main home when it goes to a spouse, child or parent (or a relative over 65 who lived there), capped at €122,606.47 per heir and normally conditional on keeping it for ten years. Several regions improve this.

Rules by region for close family in 2026

For spouses, children and parents (Groups I and II), most regions now cut the tax to a symbolic amount. The table summarises the 2026 position according to the Ministry of Finance’s annual report on regional taxation. Conditions apply in every region, so treat this as a starting point, not a calculation.

Region	Inheritance (Groups I and II)	Gifts (Groups I and II)
Andalucía	99% bonus on the tax	99% bonus
Madrid	99% bonus	99% bonus
Comunitat Valenciana	99% bonus	99% bonus
Región de Murcia	99% bonus	99% bonus
Canarias	99.9% bonus	99.9% bonus
Illes Balears	100% bonus	100% bonus
Cantabria	100% bonus	100% bonus
Castilla y León	99% bonus	99% bonus
La Rioja	99% bonus	99% bonus
Extremadura	99% bonus	99% up to €300,000, partly above
Galicia	Own lower scale and larger reductions; 99% bonus for Group I	Reduced rates of 5% to 9%
Aragón	Large reductions (up to €500,000 for spouse, parents and adult children combined); 99% bonus for Group I	Reductions and bonuses with limits
Castilla-La Mancha	Bonus from 100% down to 80%, depending on the amount	Bonus from 95% down to 85%
Cataluña	99% bonus for spouses; sliding bonus for children and other close family that falls as the amount rises	Reduced rates of 5% to 9%
Asturias	Improved reductions for close family	Own reduced scale

For brothers, sisters, nephews and nieces (Group III) the picture is less generous. Madrid gives a 50% bonus, Canarias 99.9%, and the Balearics partial bonuses. The Comunitat Valenciana is phasing in a bonus for this group: 25% from 1 June 2026 and 50% from 1 June 2027. In many regions, siblings and especially non-relatives still face a real bill.

Which region’s rules apply to you

For inheritances, the key is where the person who died lived for most of the last five years, not where the heir lives or where the property is. If the deceased lived in Andalucía, Andalusian rules apply even if the heir lives in Madrid or abroad.

Non-residents were for many years taxed under the less favourable state rules. After European court rulings, the law was changed, and since 2021 non-residents from any country can opt for the regional rules:

• Deceased lived in Spain, heir lives abroad: the rules of the region where the deceased lived.
• Deceased lived abroad: the rules of the region where most of the Spanish assets are located.
• Gift of Spanish property: the rules of the region where the property is.

Non-residents file with the national tax agency (Agencia Tributaria) rather than the regional tax office, and you must tick the option to apply the regional rules on the form.

Deadlines, forms and other costs

1. Get the death certificate and the certificate of last wills to find out whether there is a Spanish will.
2. Value the assets at the date of death. The Cadastre publishes a reference value (valor de referencia) for most properties, and declaring less usually leads to a correction.
3. File and pay within six months of the death. You can ask for a further six months if you apply within the first five months; interest then runs on the extra time.
4. Use the right form: modelo 650 for inheritances and modelo 651 for gifts (regions may use their own versions). Under the state rules, a gift must be declared within 30 working days.

Even when the regional bonus brings the tax to almost zero, you must still file. Missing the deadline means surcharges and interest, and some regional benefits are tied to filing on time.

Watch out for two other taxes. Inheriting or receiving urban property usually triggers the municipal plusvalía (tax on the increase in land value), paid to the town hall. And when you give property during your lifetime, the donor may owe income tax on any capital gain since they bought it, even though no money changes hands. That income tax charge does not apply to inheritances.

Practical tips for foreign families

• Check your home country too. Some countries tax the same inheritance. Spain gives credit for tax paid abroad in many cases, but the interaction is complex.
• Gifts need paperwork. Most regional gift bonuses require a notarial deed, and for cash gifts proof of where the money came from.
• Make a Spanish will. It speeds up the process and avoids having to translate and legalise foreign documents.
• Get help early. A gestor or lawyer who handles inheritances can run the numbers before the deadline, and sometimes before the death, when planning is still possible.

Useful links

• Ministry of Finance: Tributación Autonómica 2026 (regional tax rules)
• Agencia Tributaria: modelo 650 for non-residents
• Agencia Tributaria: instructions for modelo 650 (non-residents, PDF)
• Taxes for foreign property owners in Spain in 2026
• Understanding the tax system in Spain
• Funerals in Spain for foreigners: what families need to know

FAQ: inheritance and gift tax in Spain

Does a spouse pay inheritance tax in Andalucía?

Usually very little. Spouses, children and parents get a 99% bonus on the tax in Andalucía, but the return must still be filed within six months.

I live abroad and inherit a flat in Spain. Do I pay Spanish tax?

Yes, on the Spanish assets. You file with the Agencia Tributaria and can choose the regional rules, which are normally more favourable than the state rules.

Are unmarried partners treated like spouses?

Under the state rules, no: they fall in Group IV. Several regions treat registered partners (pareja de hecho) like spouses, so check your region and register the partnership in time.

What happens if I miss the six-month deadline?

You pay surcharges and late interest, and some regional benefits depend on filing on time. Ask for the extension within the first five months if you need more time.

Disclaimer: This article is general information only and is not legal or tax advice. Regional rules change often and every bonus has conditions – always check with your regional tax office or a qualified gestor or lawyer before you act.