Many UK and USA nationals move to Spain with a clear lifestyle plan —
but without fully understanding how their immigration status and tax residence interact.
These are the four most common ways to come to Spain.
They are not merely administrative categories — each one may have significant tax and legal consequences.
1️⃣ As a Tourist
You may remain in Spain for up to 90 days in any 180-day period.
Exceeding this limit results in an irregular stay, which can create complications not only from an immigration perspective, but also when explaining presence in Spain to tax authorities.
2️⃣ As a Student
You may come to Spain to study Spanish or other officially recognised programmes.
Be aware that this is not residence, but a temporary stay, and it doesn’t count for example for Spanish Citizenship.
3️⃣ As a Digital Nomad
If you work remotely for a UK or USA international company, Spain may become your legal place of residence, subject to professional and income requirements. You can also come as a free-lance worker.
✔️ This route allows residence and work in Spain.
It also requires careful coordination between immigration status and tax planning, particularly where UK or USA income, dividends or directorships are involved.
4️⃣ As a Non-Lucrative Resident
Often chosen by UK or USA nationals with investment income, pensions or other passive income streams.
✔️ This is full legal residence in Spain.
❌ It does not permit work in Spain.
Crucially, this status frequently leads to Spanish tax residence, even where clients initially assume their UK or USA tax position remains unchanged.
At Benet & Rey, we are here to help you.
