Moving to Spain from Australia: Complete Legal Guide for Australian Expats 2026

Why Australians Choose the Canary Islands

The Canary Islands appeal specifically to Australians because:

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Visa Options for Australians

1. Non-Lucrative Residency Visa (NLV)

The most popular route for Australian retirees and those living off savings, superannuation, or passive income.

Requirements:

• Proof of sufficient income: approximately €2,400/month for a single person (4× the IPREM, reviewed annually)
• Each additional family member adds approximately €600/month
• Private health insurance with full coverage in Spain
• Clean Australian police check (AFP National Police Check), apostilled by the Australian Government Attorney-General's Department
• Medical certificate (can be obtained in Australia or Spain)
• No employment in Spain (Australian superannuation income or investment income is fine)

Where to apply: Spanish Consulate General in Sydney (for NSW, QLD, VIC, SA, WA, TAS) or the Spanish Honorary Consulate in your state. Processing: 1–3 months.

Valid for: 1 year initially, renewable for 2 years, then 2 years again. After 5 years you can apply for long-term residence.

2. Digital Nomad Visa (DNV)

For Australian remote workers earning from non-Spanish clients.

Requirements:

• Employment contract with an Australian employer, or client contracts with Australian/international companies
• 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
• The employer/clients must be located outside Spain; self-employed professionals may also work for a company located in Spain, provided that work does not exceed 20% of their total professional activity (art. 74 bis of Law 14/2013)
• Private health insurance
• No prior Spanish criminal record

Key benefit: For employees, access to the Beckham Law (Ley Beckham) — a flat 24% IRPF rate on Spanish-source income for the first 6 years of Spanish residency. For high-earning Australians used to marginal rates of 47% (Spanish top rate), this is a significant advantage.

Where to apply: Spanish Consulate in Australia or in Spain at the UGE (Unidad de Grandes Empresas) — Australians can apply in-country if already in Spain.

3. Golden 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: buying €500,000+ of Spanish real estate (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
• Their renewals are processed under the rules in force when the initial permit was granted (first and second transitional provisions of Law 14/2013)

Buying property in the Canary Islands no longer carries a right of residence.

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After Arrival: Key Procedures

NIE Number

The NIE (Número de Identificación de Extranjero) is your Spanish tax/ID number. Essential for:

• Opening a Spanish bank account
• Purchasing property
• Filing taxes
• Any contract

Obtain it at the Policía Nacional (National Police) Oficina de Extranjería. In Las Palmas de Gran Canaria, the main office is at Calle Luis Doreste Silva.

Empadronamiento

Register at your local Ayuntamiento (town hall) on the Padrón Municipal. Required for:

• Access to public services
• Most residence applications
• Local voting rights (EU residents; non-EU after certain period)

Bring: passport, proof of address (rental contract or property deed).

TIE (Residence Card)

Within one month of your visa being approved and arriving in Spain, apply for the TIE (Tarjeta de Identidad de Extranjero) — your physical residence card. Apply at the Extranjería office.

Health Insurance

Private health insurance is mandatory for your visa application and strongly recommended throughout:

• For the visa: comprehensive cover with no co-pays
• Practical options: Sanitas (wide network), Adeslas, Asisa, or international expat insurers (Cigna, Allianz Care, Bupa Global)
• Cost: €80–200/month depending on age and cover level

Once working and contributing to Spanish Social Security, you access the SCS (Servicio Canario de la Salud) public system.

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Tax Residency and the Australia-Spain Tax Treaty

Becoming a Spanish Tax Resident

If you spend 183+ days in Spain in a calendar year, you become a Spanish tax resident and must file IRPF on your worldwide income:

• Australian superannuation drawdowns
• Australian rental income
• Dividends from Australian shares
• Australian bank interest
• Age Pension

The Australia-Spain Double Taxation Agreement

The Australia-Spain Income Tax Treaty (1992) prevents double taxation. Key provisions:

Superannuation: this is the most complex area in Australian-Spanish taxation. Whether super drawdowns are classified as "pensions" (Art. 18 — taxed in Spain) or "other income" depends on the type of fund and the nature of the payment. Take specific advice before drawing on super as a Spanish resident.

Beckham Law for Australians

Australians who move to Spain as employees — including employees holding the international telework visa under Law 14/2013 — may elect the Beckham Law (art. 93 of Law 35/2006); self-employed professionals qualify only in the specific cases listed in art. 93.1.b):

• Flat rate of 24% on Spanish-source income up to €600,000/year
• All employment income is treated as Spanish-source while the regime applies (art. 93.2.b); other foreign-source income is generally not taxed in Spain during the 6 tax years of the regime
• Must apply within 6 months of starting work in Spain

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Australian Age Pension While Living in Spain

Can you receive the Age Pension overseas?

Yes. The Australian Age Pension can be paid indefinitely overseas to those who meet the portability criteria (generally: pension was already in payment before departure, or you meet the "residence qualification" criteria). Apply through Services Australia / Centrelink.

After 26 weeks abroad:

• The base Age Pension rate is maintained
• Pension Supplement reduces to the basic supplement rate
• Energy Supplement ceases
• Rent Assistance ceases

Australia's Working Age Agreement with Spain: Australia and Spain have a Social Security Agreement that coordinates pension entitlements — check Services Australia for the current status and how accumulated work periods are credited.

Tax treatment of Age Pension in Spain

Under the Australia-Spain DTA, the Age Pension (as a social security payment) is generally taxable in Spain as the country of residence. You should:

• Declare it in your Spanish IRPF return
• Notify Centrelink that you are tax resident in Spain (to avoid Australian withholding)

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Practical Day-to-Day in Las Palmas

Banking

Open a Spanish bank account as soon as you have your NIE:

• CaixaBank: large ATM network, English-language digital banking
• BBVA: good app, convenient
• N26 / Wise: digital options for transferring AUD to EUR efficiently

For large transfers from Australia (selling property, moving super), use Wise or a specialist FX service — bank fees on international transfers can be significant.

Australian Community in the Canary Islands

There is a growing Australian community in:

• Las Palmas de Gran Canaria — mainly younger expats and digital nomads
• Maspalomas / Playa del Inglés — mix of retirees and families
• Los Cristianos / Costa Adeje (Tenerife) — established anglophone expat community

Schools

For families with children:

• British School Las Palmas — English-medium, British curriculum
• International School Gran Canaria — IB curriculum, English
• Public schools — Spanish-medium; Australian children generally adapt within a year

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Cost of Living Comparison: Las Palmas vs Australian Cities

Monthly total (single, excluding rent): Las Palmas €800-1,200 vs Sydney A$2,500-3,500.

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ALY Abogados — Legal Services for Australian Expats in the Canary Islands

Based in Las Palmas de Gran Canaria, we assist Australians with:

• Non-Lucrative and Digital Nomad Visa applications
• NIE, empadronamiento and TIE procedures
• Beckham Law application and annual tax compliance
• Australia-Spain DTA analysis and superannuation advice
• Property purchase and conveyancing on Gran Canaria, Tenerife and Lanzarote
• Spanish wills and cross-border inheritance planning

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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Lázaro Héctor Amable Méndez — Lawyer, Bar No. 5.231 ICALPA