Guide · 6 min read
Moving to Spain for work: the legal and tax steps, in order
We recommend working backwards from your start date. Most of the decisions that matter, for your permit and for your taxes, have to be taken before you arrive, and a few deadlines start the day you begin working.
Updated: 4 November 2026 · Reviewed by Landfall Global Mobility
Before you sign: choose the route
The first question is not about tax. It is about your passport. EU and EEA citizens can live and work in Spain and need to register; everyone else needs an authorisation that matches the job.
The rule
EU and EEA citizens who stay in Spain for more than three months must apply in person for registration in the Central Register of Foreigners within three months of arrival. They receive a registration certificate that includes their NIE (foreigner identification number).
The rule
Law 14/2013 sets out specific residence routes for entrepreneurs, highly qualified professionals, researchers, intra-company transferees and international teleworkers. Highly qualified professionals can apply under two modalities: the EU Blue Card or a national residence permit.
The rule
An intra-company transfer requires a prior employment relationship with the group of at least three months, and higher education or equivalent professional experience. Since 20 May 2025, applications follow the regulation approved by Royal Decree 1155/2024.
Our view
Before you sign, check that the job title, the employer and the contract fit the route you are planning. A hypothetical example: an engineer moving within the same group may fit an intra-company transfer, while the same engineer hired directly by a Spanish company may need a different route. The contract wording matters for both the permit and, later, the Beckham regime.
Before you travel: plan your tax residence
183days
in Spain in a calendar year make you tax resident. It is one of three tests, and meeting any of them is enough.
The rule
You are also tax resident in Spain if the main centre of your activities or economic interests is in Spain, and you are presumed resident, unless proven otherwise, if your spouse (not legally separated) and your dependent minor children live habitually in Spain.
The rule
To use the Beckham regime, you must not have been tax resident in Spain during the five tax periods before the year of your move, and the move must result from a qualifying cause, such as an employment contract.
Our view
The family test surprises many people: if your partner and children move first, Spain may treat you as resident even before you have spent many days here. Plan the order of arrival of the whole household, not just your own.
The first weeks: registration and the clock starts
In the first weeks you complete the formalities that follow from your route: registration if you are an EU citizen, or the steps linked to your authorisation if you are not, which usually lead to the TIE (foreigner identity card). At the same time, your employer registers you with Spanish Social Security.
The rule
You opt into the Beckham regime with form 149, within six months from the start date of your activity shown in your Spanish Social Security registration or equivalent document.
Our view
That start date is the one to write down. Six months sounds generous, but it overlaps with the busiest part of a move. We recommend deciding in the first two or three months, so there is time to gather documents and correct anything that does not fit.
The first months: decide on the Beckham regime
The rule
The regime applies to the tax year in which you become resident and the five following tax years. If you renounce it or are excluded from it, you cannot opt in again.
Our view
It is not automatically the better option. Whether it suits you depends on your salary, your income and assets abroad and your family's plans. Because the decision is hard to undo, compare both scenarios before filing.
Your first tax year: income and assets abroad
The rule
Spanish tax residents pay personal income tax (IRPF) on their worldwide income, subject to any applicable double tax treaty.
The rule
Form 720 is an information return on assets abroad for individuals resident in Spain. It covers three separate categories: bank accounts; securities, insurance and annuities; and real estate. The Tax Agency's guidance applies a €50,000 threshold to decide whether reporting is required.
| Moment | Immigration | Tax |
|---|---|---|
| Before you sign | Choose the route that fits passport and job | Check the five previous years and the Beckham conditions |
| Before you travel | Prepare the application or plan the EU registration | Plan the arrival of the whole household |
| First weeks | Registration or authorisation steps; TIE for non-EU nationals | Note the Social Security start date |
| First months | Keep documents up to date | Decide on the Beckham regime within six months |
| First tax year | Renewals when they apply | Income tax return and assets abroad |
01
Confirm your route
Passport, employer and contract decide which permit or registration applies.
02
Map your last five years
Where were you tax resident each year? It decides access to the Beckham regime.
03
Plan the household's arrival
Your family's move can make you resident sooner than you expect.
04
Write down your start date
It opens the six-month window for form 149.
05
List your assets abroad
Accounts, investments and property: you may need to report them once resident.
- Passport and, if you have one, your current residence permit
- Employment contract or assignment letter
- Proof of where you were tax resident in recent years
- A summary of accounts, investments and property outside Spain
The best time to look at your taxes in Spain is before you sign the contract, not after your first payslip.
Questions
I am an EU citizen. Do I need a work permit?
No work permit is needed, but if you stay more than three months you must register in person within three months of arrival. You receive a registration certificate that includes your NIE.
When does the six-month window for the Beckham regime start?
It runs from the start date of your activity shown in your Spanish Social Security registration or equivalent document. Write it down on your first day.
Can I become tax resident before I spend 183 days in Spain?
Yes. The main centre of your economic interests, or your spouse and minor children living in Spain, can also make you resident. The 183-day test is only one of three.
Do I have to declare my savings abroad?
Once you are resident, you are taxed on your worldwide income, and you may need to file form 720 on assets abroad. Whether you must file depends on the categories and the threshold applied by the Tax Agency.
Can you guarantee that my permit will be approved?
No one can. The decision belongs to the authorities. What we can do is check that your route fits your situation and that your application is complete.
Your next step
From reading to a plan for your case.
02 · Try the check
Could the Beckham regime apply to you?
6 questions · About 2 minutes · No personal data required
Start the check03 · Speak with a partner
Discuss your situation with a partner
A partner will review your case with you and recommend the next step.
Talk to a partner