Knowledge Base

The Spain immigration glossary.

Every term the paperwork will throw at you — NIE, apostille, sworn translation, UGE — explained in plain English, with the practical detail the official definitions leave out. Written by the attorney who files these applications, for someone reading at midnight before a big decision.

Immigration

Cita Previa

Spain's online appointment booking system for government services. Required for TIE fingerprints at the National Police and padrón registration in large cities. Wait times in Madrid and Barcelona can reach 4–8 weeks — book immediately on arrival.

Digital Nomad Visa

Spain’s residence authorization for people who work remotely for companies outside Spain — the legal basis for living in Spain on a U.S. salary.

Requerimiento

A formal UGE document request that pauses your visa application clock. The UGE issues one when it needs clarification or missing documents before it can decide your case.

Residencia Permanente

Long-term residency status in Spain, available after 5 continuous years of legal residence. Frees you from the Digital Nomad Visa's employment conditions — live and work however you choose.

Schengen Area

The 27-country European zone with no internal border controls — and the 90/180-day rule that limits how long non-EU visitors can stay before they need a visa.

SMI

Salario Mínimo Interprofesional — Spain's statutory minimum wage, set annually. The Digital Nomad Visa income threshold is 200% of the SMI; for 2026, that means approximately €2,849 gross per month for a single applicant.

Startup Law

Ley 28/2022 — the Spanish law that created the Digital Nomad Visa and updated the Beckham Law to cover remote workers. The legal foundation for everything on this site.

UGE (Unidad de Grandes Empresas)

The specialized government unit that decides Digital Nomad Visa applications filed from inside Spain — in about 20 business days.

Documents

ACRO Certificate

The UK police certificate from the ACRO Criminal Records Office — required if you lived in the United Kingdom in recent years.

Apostille

An international certification that makes a U.S. public document legally valid in Spain under the Hague Convention.

Certificate of Incorporation

The state document proving your U.S. company legally exists and how old it is — how Spain checks the one-year company-age rule.

Company Letter

The employer authorization letter confirming a W-2 employee's role, salary, and permission to work remotely from Spain — one of the most consequential documents in the file.

FBI Background Check

The U.S. federal criminal record certificate (Identity History Summary) every American applicant needs — apostilled and sworn-translated.

Modelo 030

The Spanish tax authority's individual census form — used to register your NIE for tax purposes, update your Spanish address, and register as a tax resident with the AEAT.

Notario

A Spanish notary public — a licensed legal officer who authenticates documents and formalizes powers of attorney, property purchases, and other legal transactions with full legal force.

Poder Notarial

A Spanish power of attorney executed before a notario — the document that authorizes your attorney to file your visa application without you appearing in person at each step.

Proof of Income

The documents Spain requires to confirm your income meets the threshold — different for W-2 employees, 1099 contractors, and business owners.

Service Agreement

The contract between a freelancer or contractor and their client — the key document proving an ongoing professional relationship outside Spain for the visa application.

Sworn Translation

An official translation by a translator appointed by Spain’s Ministry of Foreign Affairs — the only kind Spanish authorities accept.

Tax & Social Security

AEAT

Agencia Estatal de Administración Tributaria — Spain's national tax authority. Where you file your annual income tax return (Modelo 100), register as a tax resident, and manage all interactions with the Spanish tax system using your digital certificate.

Autónomo

Spain's self-employed registration — the status freelancers and business owners register under with Spain's Social Security once they become tax residents.

Beckham Law

Spain's Special Expatriate Tax Regime — a flat 24% rate on Spanish-source income for up to 6 years, available to qualifying Digital Nomad Visa holders who apply within 6 months of becoming a tax resident.

FBAR

FinCEN Form 114 — the U.S. annual report of foreign financial accounts. Required for any U.S. person holding foreign accounts with an aggregate balance exceeding $10,000. Due April 15 (auto-extended to October 15). Separate from FATCA Form 8938.

FEIE

Foreign Earned Income Exclusion — a U.S. tax provision (IRC §911) that excludes up to $130,000 (2025) of foreign-earned income from U.S. federal tax for Americans who pass the physical presence or bona fide residence test. Generally incompatible with Spain's Beckham Law regime.

FTC

Foreign Tax Credit — allows U.S. citizens to offset U.S. tax liability with foreign taxes paid on the same income, reducing double taxation. For Digital Nomad Visa holders under Beckham Law, the FTC mechanism is more complex than a standard credit; requires analysis by a dual-filing tax professional.

Gestor

Spain's licensed administrative professional who handles your tax filings, autónomo registration, and quarterly returns. The €50–€100/month best spent in your first year as a Spanish resident.

IRPF

Spain's personal income tax — progressive rates up to 47% on worldwide income once you become a tax resident, unless you elect the Beckham Law flat 24% rate.

IVA

Spain's value-added tax (Impuesto sobre el Valor Añadido). Standard rate 21%. Autónomos invoice it on services to Spanish clients and file quarterly via Modelo 303. Remote workers serving only non-Spanish clients are generally exempt under export-of-services rules.

Modelo 100

Spain's annual personal income tax return (Renta). Filed April 1–June 30 each year through the AEAT's Renta portal. Required for all Spanish tax residents on their worldwide income, unless electing Beckham Law via a separate form.

Modelo 149

The AEAT form used to elect Spain's Beckham Law special expatriate tax regime — a flat 24% income tax rate. Must be filed within 6 months of registering with Spanish Social Security. Miss it and the option is gone for that tax year.

Modelo 210

Spain's non-resident income tax return — used to declare Spanish-source income earned before becoming a tax resident. Relevant for Digital Nomad Visa holders with Spanish-based clients during the visa's early months.

Modelo 720

Spain's overseas asset declaration — required when foreign accounts, securities, or real estate individually exceed €50,000. U.S. nationals who become Spanish tax residents must evaluate this obligation carefully from year one.

RETA

Régimen Especial de Trabajadores Autónomos — Spain's self-employed Social Security scheme. Freelancers and 1099 contractors who work from Spain register here; it provides access to public healthcare and social benefits, at a monthly cuota tied to your net income.

SSA Certificate of Coverage

The U.S.–Spain Social Security agreement certificate that exempts you from paying Spanish Social Security while remaining covered in the U.S.

Tax Residency

Your legal status as a taxpayer in Spain — triggered by spending more than 183 days per year in the country, with major consequences for what you owe and where.

TGSS

Tesorería General de la Seguridad Social — Spain's Social Security treasury. Where autónomos register under RETA, pay their monthly cuota, and accumulate entitlements to public healthcare and pension contributions.

Totalization Agreement

The U.S.–Spain bilateral Social Security treaty that lets W-2 employees working from Spain remain in the U.S. Social Security system — preventing double contributions.

U.S.–Spain Tax Treaty

The bilateral income tax convention between the U.S. and Spain (in force since 1990) that allocates taxing rights between the two countries, reduces withholding rates, and governs the interaction between the Beckham Law and U.S. tax obligations for American residents in Spain.

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