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Visa Pathways: NLV, Digital Nomad & Golden Visa
Non-Lucrative Visa (passive income), Digital Nomad Visa (remote workers, €2,850+/month), and Golden Visa alternatives after the 2025 termination (Organic Law 1/2025). Processing times, required documentation, and the critical difference between a Spanish visa and Spanish tax residency.
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Beckham Law — Spain's Best-Kept Tax Secret for New Arrivals
The Beckham regime (IRPF Article 93) allows qualifying new Spanish residents to pay a flat 24% rate on Spanish-source income instead of progressive IRPF rates (up to 47%). Available for 6 years. Conditions, application deadlines, and the critical interaction with US FEIE and FTC elections — you cannot use FEIE on Spanish-source income and Beckham simultaneously.
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US-Spain Tax Treaty — FEIE vs FTC in Spain
The US-Spain treaty (1990) eliminates double taxation via the Foreign Tax Credit mechanism. FEIE (Form 2555) can exclude up to $132,900 in earned income from US income tax — but FEIE and the Spanish Beckham regime interact in ways that require a dual-qualified CPA to navigate correctly. SE tax: totalization agreement exists, so qualifying Americans may avoid double Social Security contributions.
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IRPF — Spanish Income Tax for Americans
Spanish IRPF (Impuesto sobre la Renta de las Personas Físicas) taxes residents on worldwide income at progressive rates from 19% to 47% (national) plus regional rates. Model 720 (declaration of foreign assets over €50,000) is a key compliance requirement. Modelo 100 is the annual Spanish tax return.
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Wealth Tax — The Regional Variation Americans Miss
Spain's Impuesto sobre el Patrimonio taxes net assets above regional exemptions. Rates from 0.2% to 3.5%. Critical regional differences: Andalusia exempts 100% of wealth tax. Madrid, Catalonia, and Valencia have varying exemptions and rates. US retirement accounts (401k, IRA) — their Spanish wealth tax treatment is complex and contested.
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Property in Spain — Transfer Tax vs ITP
Buying property in Spain: ITP (Impuesto de Transmisiones Patrimoniales) on resale properties (6–11% depending on region), VAT on new builds (10%). Non-residents pay higher rates. Plus, the Spanish modelo 210 rental income tax return for non-resident landlords. Property gains tax: 19% for non-residents.
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Self-Employment & Autónomo Registration
Americans working in Spain must register as autónomos (self-employed) with Social Security. Monthly autónomo quota: ~€300+/month. The US-Spain totalization agreement means qualifying Americans contribute to Spanish Social Security instead of US SE tax — a significant potential saving vs no-treaty countries.
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Healthcare: Public Sistema Nacional de Salud + Private
Access to Spain's public health system (SNS) varies by visa type and residency status. NLV holders typically need private health insurance (required for visa application). Once a legal resident, public system access becomes available after registering with the local town hall (padrón).