Moving to the Canary Islands from the UK: Legal Guide for British Expats (2026)

The Post-Brexit Legal Framework

Before 31 December 2020, British nationals had the same rights as any EU citizen in Spain — freedom of movement, right to live and work, access to healthcare. That changed when the UK left the EU.

There are now two distinct groups of British nationals in Spain:

Group 1: Pre-Brexit Residents (Withdrawal Agreement)

If you were lawfully resident in Spain before 31 December 2020, you are protected by the Withdrawal Agreement between the UK and EU. This means you retain most of your pre-Brexit rights:

• Right to continue living and working in Spain
• Access to Spanish public healthcare
• Your residency card was (or should have been) updated to the new TIE format

If you were resident before this date but have not yet updated your documentation, do so urgently — the Spanish authorities are no longer automatically issuing the old green certificate.

Group 2: Post-Brexit Arrivals (Standard Non-EU Process)

If you are moving to Spain for the first time in 2021 or later, you are treated as a non-EU national. You need:

• A valid reason to be in Spain (work, retirement, remote work, etc.)
• A visa or permit from the Spanish consulate in the UK before arrival
• Or, for stays up to 90 days: no visa required (as a "third country national" in the Schengen Zone)

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Visa Options for New British Arrivals

1. Non-Lucrative Residency Visa

For those who have sufficient income without working in Spain — pensioners, retirees, people living off investments or rental income.

Requirements (approximate):

• Monthly income from abroad: ~€2,400 per person (increases for family members)
• Private health insurance (comprehensive, covering Spain)
• Criminal record certificate from the UK (apostilled)
• No intention to work in Spain

Applied for at the Spanish Consulate in London, Edinburgh, or Manchester before travelling. Once approved, you have 1 year; renew at the local Foreigner's Office in the Canary Islands.

2. Digital Nomad Visa (Visa para Teletrabajadores)

For those who work remotely for non-Spanish employers or clients.

Requirements:

• Employment contract with a non-Spanish company, OR proof of freelance income from non-Spanish clients
• Sufficient financial resources for yourself and your family (art. 62.3.f of Law 14/2013); check the amount currently required with the Spanish consulate or the UGE (Unidad de Grandes Empresas y Colectivos Estratégicos)
• A working or professional relationship with the foreign company for at least the last 3 months, and the company must have been operating for at least 1 year (art. 74 ter of Law 14/2013)
• Private health insurance

Applied for at the Spanish Consulate in the UK, or as a status change if already in Spain on a tourist visa.

3. Golden Visa (Investment Visa): abolished

The investor visa can no longer be applied for. Articles 63 to 67 of Law 14/2013 were left without content by the twenty-first final provision of Organic Law 1/2025, in force since 3 April 2025: investing €500,000 or more in Spanish property (or making a financial investment) no longer gives access to residency.

Applications filed before that date can still be granted under the rules in force when they were filed. Visas and permits already granted remain valid for the period for which they were issued, and their renewals are processed under the rules in force when the initial permit was granted (first and second transitional provisions of Law 14/2013).

4. Highly Qualified Worker Permit

For those with a job offer from a Spanish employer. The application can be filed by the employer or by the professional (art. 71 of Law 14/2013).

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Step-by-Step: Moving to the Canary Islands

Before You Leave the UK

1. Choose your visa type and start the consulate application. Allow 4–12 weeks.
2. Apostille your documents (criminal record, birth certificate if needed, marriage certificate if applicable) from the UK Foreign Office. This takes 2–4 weeks.
3. Open a Spanish bank account — some banks allow this before you arrive with the right documentation.
4. Get private health insurance — required for most visa types. Compare providers covering Spain.
5. Choose your island and accommodation — find a long-term rental contract (required for residency registration).

On Arrival

1. Register at the local municipality (Padrón / Empadronamiento) — your address registration. You need this for almost everything else. Bring: passport, rental contract, and sometimes a utility bill.

2. Get your NIE — your Spanish identification number. Essential for opening bank accounts, property purchase, vehicle registration, etc. Book an appointment via iCITA or use a lawyer.

3. Apply for your TIE (Tarjeta de Identidad de Extranjero) — the physical residency card. Usually follows the NIE.

4. Register with the local health centre (Centro de Salud) once you qualify for public healthcare.

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Healthcare for British Expats in the Canary Islands

Post-Brexit, healthcare access depends on your situation:

• Workers and Self-Employed: once contributing to Spanish Social Security, you have full access to the public healthcare system (Seguridad Social).
• Non-Lucrative Visa holders: private health insurance required for visa; you can apply to join the public system once resident, depending on your age and income.
• UK State Pensioners: if you are drawing a UK state pension, you may be covered under reciprocal arrangements — check with the UK Department for Work and Pensions and EHIC/GHIC card status.
• S1 Form: UK residents receiving UK social security benefits may be entitled to receive an S1 form, which covers healthcare costs in Spain.

GHIC Card

The UK's Global Health Insurance Card (GHIC) replaced the European Health Insurance Card (EHIC) for new UK applicants. It covers medically necessary treatment during temporary stays, but does not cover routine care for residents.

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Taxes for British Expats in the Canary Islands

Once you are resident in Spain for more than 183 days per year, you are tax resident in Spain and must declare your worldwide income to the Spanish tax authority (AEAT).

Key obligations:

• IRPF (Income Tax): progressive rates from 19% to 47%. The Canary Islands have some of the most favourable regional allowances in Spain.
• Modelo 720: declaration of assets held abroad (bank accounts, property, investments over €50,000 per category). Required annually if the threshold is met.
• UK Pension Income: usually taxable in Spain (under the UK-Spain Double Taxation Treaty). The UK will also tax some pension types at source — your Spanish lawyer/tax advisor can help avoid double taxation.
• Rental Income from UK Property: must be declared in Spain on your annual tax return.

Beckham Law (Régimen de Impatriados)

If you move to Spain for one of the reasons listed in art. 93.1.b) of Law 35/2006 (an employment contract, including remote employees; becoming a company director; a qualifying entrepreneurial activity; or certain highly qualified professional activities) and have not been Spanish tax resident in the previous 5 years, you can apply for the Beckham Law regime:

• Flat rate of 24% on Spanish income (up to €600,000) — instead of progressive rates up to 47%
• Valid for 6 years
• Foreign income other than employment income generally not taxed in Spain (all employment income is treated as Spanish-source, art. 93.2.b)

This is particularly attractive for British professionals who move to the Canary Islands while retaining UK income streams. Apply within 6 months of the start date of your activity (art. 116 of the Personal Income Tax Regulations, Royal Decree 439/2007) — you cannot apply retrospectively.

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Buying Property in the Canary Islands as a British National

There are no restrictions on British nationals buying property in Spain. The process is:

1. Get your NIE (see above)
2. Open a Spanish bank account
3. Find a property and sign the contrato de arras (reservation deposit: 10%)
4. Commission a lawyer for due diligence (essential — check debts, planning permissions, community charges)
5. Complete before a notary — sign the escritura pública
6. Register the title at the Land Registry

Property purchase taxes (Canary Islands):

• Resale property: ITP 6.5% (Transfer Tax)
• New builds: IGIC 7% (general rate, art. 51 of Canary Islands Law 4/2012; reduced rates of 5%, 3% or 0% apply to certain main-residence and protected-housing purchases, art. 58) + stamp duty 1%
• Legal fees and notary: ~1–1.5%
• Land Registry: ~0.5%
• Total additional costs: approximately 8–10% of the purchase price

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Driving Licence Exchange

Spain and the UK concluded an agreement on the mutual recognition and exchange of driving licences in Madrid on 15 March 2023, provisionally applied since 16 March 2023 (BOE of 30 March 2023):

• A UK licence holder who is legally resident in Spain can exchange it for the equivalent Spanish licence with no theory or practical test (art. 6 of the agreement; a licence issued after the agreement must have been issued in the country where the holder was legally resident)
• A valid UK licence can be used to drive in Spain for a maximum of 6 months from the date you become resident (art. 21 of Royal Decree 818/2009)

Check the current exchange procedure with the Spanish DGT (traffic authority).

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Family Members

If your partner or children are non-British (e.g. Spanish, EU citizens), their situation differs from yours — EU citizens retain freedom of movement. A mixed nationality family should get specialist legal advice on the best approach.

British children born in Spain may be entitled to Spanish nationality — consult a lawyer.

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How ALY Abogados Helps British Expats

We have guided many British clients through the transition to Canary Islands life — from NIE and residency applications to property purchases, tax registration, and inheritance planning.

Our team speaks English and understands the practical and legal questions British expats face in the post-Brexit landscape.

Services for British expats:

• NIE and residency applications (including Withdrawal Agreement cases)
• Non-Lucrative Visa and Digital Nomad Visa applications
• Property purchase — due diligence and representation
• Beckham Law applications
• Spanish will and inheritance planning
• UK pension and cross-border tax advice (in collaboration with UK accountants)

Book a consultation — call +34 633 572 607 or email alyabogados@lazaroamable.com. Your first consultation fee is deducted from our fees if you instruct us.

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This guide is for general information only. Immigration rules change frequently. Always verify current requirements with the Spanish authorities or a qualified immigration lawyer.