Moving to Spain from the UK: The Complete 2026 Guide

Hundreds of thousands of British nationals live in Spain, making it the most popular destination in Europe for UK expats. Brexit changed the administrative steps required, but Spain remains as welcoming as ever. Whether you are retiring to the Canary Islands, working remotely from Las Palmas, or purchasing a holiday home, this guide covers everything you need to know.

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The Post-Brexit Framework

Since 1 January 2021, British nationals are third-country nationals (non-EU) for immigration purposes. This means:

• No visa required for stays under 90 days in any 180-day period (tourist visits)
• Long-stay visa required for stays exceeding 90 days
• Withdrawal Agreement rights preserved for those resident before 31 December 2020

The good news: Spain has a well-developed system for non-EU expats with several visa routes designed precisely for people wanting to retire, work remotely, or invest.

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Visa Options for British Nationals

1. Non-Lucrative Residency Visa

The most common route for retirees and those living off savings, pensions or investments.

Requirements:

• Proof of income: approx. €2,400/month for a single applicant (4× the IPREM; revised annually)
• Each additional family member adds approximately €600/month
• Private health insurance with full coverage in Spain (no co-pays, no repatriation)
• Clean criminal record (DBS check, apostilled at the FCO/UKFCO or Legalisation Office)
• Medical certificate of good health
• No employment in Spain (you may have remote income from UK sources)

Process: Apply at the Spanish Consulate General in London (or Edinburgh for Scotland/Northern Ireland). Processing takes 1–3 months. Valid for 1 year, renewable for 2-year periods.

You can have UK-source income (pension, rental income, investments) — you simply cannot be employed by or provide services to Spanish-based companies.

2. Digital Nomad Visa (DNV)

For remote workers earning income from clients/employers outside Spain.

Requirements:

• Employment contract or client contracts with non-Spanish companies
• Minimum income approx. €2,646/month (200% of minimum wage)
• Private health insurance
• No criminal convictions
• At least 3 months' professional activity in the relevant field

Non-EU nationals can apply in Spain (at the UGE — Unidad de Grandes Empresas) or at a Spanish consulate abroad. Valid for 3 years, renewable for 2 years.

Tax benefit: Digital nomads may qualify for the Beckham Law (Ley Beckham), allowing a flat 24% IRPF rate on Spanish-source income for up to 6 years.

3. Golden Visa

For property investors.

• Purchase of Spanish real estate worth €500,000+ (free of mortgage)
• No minimum stay requirement to maintain the visa
• Allows living, working and studying in Spain
• 5-year renewable residence permit

The Canary Islands are a popular target for Golden Visa property purchases.

4. Withdrawal Agreement (WA) Card — TIE

British nationals who were legally resident in Spain before 31 December 2020 have rights under the Withdrawal Agreement and should already hold a TIE (Tarjeta de Identidad de Extranjero) showing WA status. If you have this, your rights are protected indefinitely regardless of Brexit.

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After Arrival: Key Administrative Steps

Step 1 — Empadronamiento

Register on the Padrón Municipal at your local town hall (Ayuntamiento or Junta de Distrito in Las Palmas). This registration is required to access public services, schools, and healthcare, and is a prerequisite for many other procedures.

Bring: passport, rental contract or proof of property ownership, and the completed form (Hoja de empadronamiento).

Step 2 — NIE Number

The NIE (Número de Identificación de Extranjero) is your tax identification number — essential for:

• Opening a bank account
• Purchasing property
• Signing a rental contract
• Any tax filings

Obtain it at the Oficina de Extranjería or National Police (Policía Nacional) with a prior appointment. In the Canary Islands, appointments can be obtained at the Comisaría in Las Palmas or Santa Cruz.

Step 3 — TIE (Residence Card)

Once your visa is approved and you are in Spain, you have 1 month to apply for your TIE — the physical residence card. Apply at the Oficina de Extranjería with your visa, passport, photo and fingerprints. The TIE is valid for the duration of your visa.

Step 4 — Health Insurance / S1 Form

• If you receive a UK state pension or certain UK benefits: apply for the S1 form at the NHS/DWP in the UK. Register it at the INSS (Instituto Nacional de la Seguridad Social) in Spain to access the SCS (Servicio Canario de la Salud).
• If not qualifying for S1: private health insurance is mandatory for your visa and covers all medical needs.

Step 5 — Spanish Bank Account

Open a resident bank account once you have your NIE and empadronamiento. Spanish banks (CaixaBank, Santander, BBVA, Sabadell) all serve expats. Some require proof of residency; others (like CaixaBank's HolaBank) have English-language services for expats.

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Tax Residency: What British Expats Need to Know

Becoming a Spanish Tax Resident

You become a Spanish tax resident (obligado tributario) if you spend 183 or more days in Spain in a calendar year, or if Spain is your principal economic base.

As a Spanish tax resident you must:

• File an annual IRPF (Renta) return on your worldwide income
• Declare all overseas assets exceeding €50,000 via Modelo 720 (annual declaration of foreign assets)
• Pay tax on UK pensions, rental income, dividends and savings

Spain–UK Double Taxation Treaty

The 2013 UK–Spain Double Taxation Convention prevents you paying tax twice on the same income. Key points:

• UK state pension: taxable only in Spain once resident
• UK occupational pension (private sector): taxable only in Spain
• Government pension (civil service, military, NHS, teachers): taxable only in the UK
• UK rental income: taxed in the UK first; Spain gives a credit for UK tax paid
• Capital gains on UK property: taxable in the UK; Spain may also tax but gives credit

Beckham Law — Flat 24% Rate

Available to British nationals who move to Spain to work (new tax residents who have not been resident in Spain in the previous 5 years). Allows a flat 24% IRPF rate on Spanish-source income (instead of progressive rates up to 47%) for 6 years. Particularly beneficial for Digital Nomad Visa holders and high earners.

Declaring UK Assets — Modelo 720

If you have UK assets (bank accounts, property, pensions, shares) exceeding €50,000 in total, you must declare them via Modelo 720 in the first year of Spanish tax residency and whenever balances increase by more than €20,000.

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UK Pensions in Spain

State Pension

Your UK state pension is paid gross by the DWP regardless of where you live. Once resident in Spain, it is taxable in Spain under IRPF (not in the UK). You must declare it on your Spanish tax return.

Annual increases (triple lock): Unlike some non-EU countries, British nationals resident in Spain continue to receive annual increases on their UK state pension.

Private Pensions

Private sector occupational pensions are taxed only in Spain once you are resident. Drawdown from SIPP or personal pension is treated as income in Spain.

NHS Pension / Civil Service Pension

"Government pensions" (NHS, armed forces, civil service, teachers) are taxed only in the UK — you pay UK income tax on these even while living in Spain. You can receive them net of UK tax (use form UK-SP1 to notify HMRC of your Spanish address).

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Healthcare in the Canary Islands

Main hospitals in Las Palmas de Gran Canaria:

• Hospital Dr. Negrín — main public university hospital
• Hospiten Clínica Roca — private, English-speaking staff
• Clínica San Roque — well-regarded private clinic

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Driving in Spain

• UK driving licence: valid for 6 months after becoming resident; you must exchange it for a Spanish one before this period ends
• Apply at the DGT (Dirección General de Tráfico) with your NIE, empadronamiento, medical certificate, and UK licence
• No theory or practical tests required for UK licence exchanges — it is a direct exchange

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Buying Property in the Canary Islands

British nationals can purchase property freely in Spain. The main steps:

1. Obtain NIE
2. Open Spanish bank account
3. Apply for a non-resident mortgage if needed (Canary Islands banks offer 60-70% LTV to non-residents; 70-80% to residents)
4. Sign contrato de arras (reservation contract, typically 10% deposit)
5. Sign the escritura de compraventa before a notary
6. Pay ITP (Impuesto de Transmisiones Patrimoniales) — 6.5% in the Canary Islands (vs 10% on mainland)
7. Register at the Registro de la Propiedad

The Canary Islands' IGIC 7% (instead of mainland 21% VAT) and lower ITP rates make property here among the most tax-efficient in Spain.

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Bringing Family Members

Family members of a Non-Lucrative Visa holder (spouse, dependent children, dependent parents) can apply for family grouping visas (reagrupación familiar) through the Spanish consulate. They do not need to meet separate income requirements — the main applicant's income covers the family.

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

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

• Non-Lucrative Visa and Digital Nomad Visa applications
• NIE, empadronamiento and TIE procedures
• Beckham Law application and annual tax compliance
• S1 registration and healthcare access
• UK–Spain double taxation advice and Modelo 720 declarations
• Property purchase, mortgage and conveyancing on Gran Canaria, Tenerife and Lanzarote
• Spanish wills and cross-border inheritance planning

Free first consultation. Call +34 633 572 607 or email alyabogados@lazaroamable.com

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