How to move to Spain from Italy: EU registration, taxation, and complete guide for individuals and companies in 2026
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If you are Italian and considering the move to Spain, your starting point is radically different from any other non-EU nationality. You do not need a visa, there is no prior consular process, there is no arraigo. As a European Union citizen, you exercise the right to free movement and residency regulated by the Treaty on the Functioning of the EU and, in Spain, by Royal Decree 240/2007. This completely changes the content of any standard migration guide and shifts the focus to what actually matters for the Italian relocating to Spain in 2026: registration as an EU citizen, taxation (especially the Beckham Law for qualified profiles), the particularities of the Spain-Italy Double Taxation Convention, and, for companies, the options for expansion, holding, and team relocation.
Three contextual facts to begin with. First: the Italian community in Spain exceeds 250,000 registered individuals, which makes it the largest non-Spanish-speaking European community in Spanish territory, with a consolidated presence in Madrid, Barcelona, Valencia, Málaga, and the Balearic Islands. Second: Spain reached 49,687,120 inhabitants as of April 1, 2026, according to the INE, with a foreign-born population that now exceeds 9.8 million people. Third, and the most relevant for companies: the Spain-Italy Convention to avoid double taxation has been in force since 1977 and was modernized through an additional Protocol in 2006, regulating a cross-border tax framework that is one of the most stable in Europe.
This guide is designed for two main profiles: the Italian citizen who relocates to Spain for personal or professional reasons, and the executive or partner of an Italian company that wants to expand, relocate, or establish operations in the Spanish market. It covers all the practical procedures, the applicable taxation, and a complete business block.
Italians in Spain: the largest non-Spanish-speaking European community
The Italian community in Spain has experienced sustained growth over the last two decades and today exceeds 250,000 registered individuals, not counting Italians with dual nationality already registered as Spaniards. The geographic distribution concentrates in four main poles:
- Madrid and the Community of Madrid, with the largest professional concentration: executives, consultants, engineers, finance and technology professionals, frequently linked to Italian companies with subsidiaries or representation in Spain.
- Catalonia (especially Barcelona and the metropolitan area), with a more diverse profile that combines qualified professionals, tech entrepreneurs, the creative sector, hospitality, and trade specialized in Italian products.
- Valencian Community and Balearic Islands, with significant presence in tourism, high-end hospitality, real estate, and small and medium-sized companies oriented toward Italian and international clientele.
- Costa del Sol, Costa Blanca, and Costa Brava, attractive for Italian retirement and rentier profiles that combine quality of life with tax benefits.
The Italian migratory profile in Spain is heterogeneous and covers practically all segments: highly compensated qualified professionals, entrepreneurs and investors, self-employed workers from the creative and technology sectors, merchants and restaurateurs, university students, retirees with INPS pensions, and a significant volume of remote workers for Italian or international companies. This explains why the editorial content must cover both the taxation of the individual worker and corporate structures and asset holdings.
As an Italian citizen you do not need a visa to live in Spain
This is the fundamental difference compared to any other non-EU nationality. Article 21 of the Treaty on the Functioning of the European Union recognizes every European citizen’s right to circulate and reside freely in any Member State. In Spain, this right is developed through Royal Decree 240/2007, on entry, free movement, and residency in Spain of citizens of EU Member States.
In practice, this means:
- Free entry into Spanish territory with an Italian DNI or passport, without a visa or prior authorization.
- During the first 3 months, there is no formal registration obligation: you can reside, work, open a bank account, and operate with complete normality.
- From the fourth month onward, you must apply for the EU Citizen Registration Certificate, informally known as the “EU green card”.
- Full access to the Spanish labor market on equal terms with Spanish nationals, including public employment (with specific limitations for positions involving the exercise of public authority).
- Access to the National Health System once registered with Social Security or, failing that, by contracting equivalent private insurance.
- Computation of residency time to access EU permanent residency after 5 continuous years in Spain.
- Possibility of reunifying family members of any nationality (including non-European) under the EU regime, much more agile than national reunification.
Mandatory procedure: the EU citizen registration certificate
If you are going to stay more than 3 months in Spain, this is the central procedure. It is regulated by RD 240/2007 and is requested at the Immigration Office or National Police Station of your province, through form EX-18 and with a prior appointment.
Required documentation
- Italian passport or valid Italian DNI.
- Completed form EX-18.
- Proof of payment of fee model 790, code 012 (approximately €12).
- Padrón registration in the municipality where you reside.
- Proof of activity or financial means, depending on the case:
- Worker as an employee: employment contract or Social Security registration.
- Self-employed: registration with the RETA and tax declaration (Form 036 or 037).
- Student: university enrollment, medical insurance, and declaration of sufficient means.
- Non-active (rentier, retiree, non-worker): proof of sufficient financial means to not become a burden on social assistance, plus private or Spanish public health insurance.
Characteristics of the certificate
The EU Registration Certificate has an important particularity compared to the TIE of non-Europeans: it is an indefinite document, with no expiration, in green paper format (hence the informal name “green card”). It certifies your status as a legal resident in Spain, but it is not an identity document on its own: you must always carry it together with your Italian DNI or passport. There is no obligation to renew it, except in case of change of address or loss.
To understand the new Immigration Regulation developments in detail and how they affect the broader network of procedures in Spain, our guide on the new residency rules in Spain and what has changed is required reading, although most changes do not directly affect EU citizens.
Do you want a expert consultation? Contact us and we will help you.
Working in Spain as an Italian: as an employee, self-employed, and starting a company
As an EU citizen, you access the Spanish labor market without a work permit. The practical procedures vary by modality.
Working as an employee
If you have a contract with a Spanish company, the employer directly processes the Social Security registration (general regime). You will need:
- NIE (Foreigner Identification Number), automatically assigned when applying for the EU Registration Certificate.
- Social Security number, managed by the company or requested individually at the TGSS.
- Spanish bank account to receive your payroll.
- Padrón registration.
You will be taxed under IRPF as a tax resident in Spain if you spend more than 183 days a year in Spanish territory or have the center of your economic interests in Spain, unless you opt in to the Beckham Law (see below).
Self-employed
As an Italian who wants to operate as autónomo in Spain, the steps are the same as for a Spaniard:
- Registration with the Registry of Entrepreneurs, Professionals, and Withholding Agents (Form 036 or 037 at the Tax Agency), declaring the IAE codes under which you will operate.
- Registration with the Special Regime for Self-Employed Workers (RETA) of Social Security, with the contribution corresponding to the bracket of expected income (real income-based contribution system in force since 2023).
- Access to the flat rate of €80/month during the first 12 months if you have never previously been registered with the RETA, extendable for another 12 months if net earnings do not exceed the SMI.
If you are going to operate for clients in Italy, it is advisable to review the EU Social Security Agreement to avoid double contribution: Regulation (EC) 883/2004 regulates the coordination of social security systems between Member States and allows, through the A1 form, maintaining Italian contributions during limited periods.
Setting up a company
As an Italian, you can incorporate any Spanish legal form without restrictions. The most used for individual and medium-sized business projects is the Sociedad Limitada (SL). For more detail, our guide on how to create a company in Spain covers all the steps.
Beckham Law for Italians: taxation at 24% during the first 6 years
Here is one of the most relevant points for the qualified Italian profile. The Beckham Law (special impatriate regime, article 93 of Law 35/2006 on Personal Income Tax) is one of the most attractive tax regimes in Europe. For an Italian who relocates to Spain for work reasons or as an administrator relocated by an Italian company, the keys are:
- Flat rate of 24% on employment income up to €600,000 annually.
- Rate of 47% on the excess over €600,000.
- Duration: 6 years (year of arrival plus the following 5).
- Taxation only on income obtained in Spain, except employment income, which is taxed worldwide at 24%.
- Foreign income exempt in Spain: dividends, interest, capital gains, and rentals of properties in Italy do not pay tax in Spanish territory.
- Wealth Tax limited to assets in Spain (no tax on worldwide wealth).
- No obligation to file Form 720 (declaration of assets abroad).
- The benefits extend to the spouse and dependent children under certain conditions.
Requirements for Italians
- Not having been a tax resident in Spain during the 5 years prior to the relocation (reduced from 10 to 5 years by Startup Law 28/2022, in force since January 1, 2023).
- Having a valid reason for relocation: employment contract with a Spanish company, relocation by an Italian company with destination to Spain, status of administrator with less than 25% of the Spanish company, entrepreneurial activity declared of economic interest, or R&D&I activities as a qualified professional.
- Apply for the regime through Form 149 within 6 months following registration with Spanish Social Security.
- File Form 151 annually instead of the standard IRPF declaration.
Numerical example for an Italian executive
An Italian executive who relocates to Spain with a salary of €150,000 annually would pay:
- With the Beckham Law: €36,000 annually (€150,000 × 24%).
- With regular IRPF: approximately €52,500 annually (effective rate around 35%).
- Net savings: €16,500 per year, €99,000 accumulated over the 6 years.
Excluded are professional athletes (who have their own regulation) and pure self-employed workers without a prior employment contract. To understand the regime with all its nuances, our complete guide on the Beckham Law in Spain covers everything necessary.
Taxation for Italians residing in Spain: Spain-Italy Double Taxation Convention
If you spend more than 183 days a year in Spain or have the center of your economic interests in Spain, you are a Spanish tax resident and pay tax on your worldwide income under the IRPF, unless the Beckham Law applies. Three key elements for Italians:
Spain-Italy Convention to Avoid Double Taxation
The Convention between Spain and Italy to avoid double taxation on income taxes and to prevent tax evasion, signed in Rome on September 8, 1977, and published in the BOE on December 22, 1980, remains fully in force. It was modernized through an additional Protocol in 2006. The Convention:
- Applies to IRPF, Corporate Tax, and IRNR in Spain, and to IRPEF, IRES, and other income taxes in Italy.
- Establishes clear rules for the distribution of tax authority between both countries by type of income.
- Limits source taxation of dividends to a maximum of 15%.
- Limits source taxation of interest and royalties to a maximum of 10%.
- Regulates the taxation of capital gains with specific rules for real estate, shareholdings, and other assets.
- Allows applying the imputation method to eliminate effective double taxation.
- Includes an information exchange clause between tax administrations.
To apply the Convention’s advantages, it is necessary to have a tax residency certificate issued by the administration of the State of residency and to file the corresponding forms (Form 210 or 21 as applicable) with the Spanish Tax Agency.
Taxation of Italian pensions in Spain
A sensitive point for Italian retirees who relocate to Spain. As a general rule:
- Private pensions paid by Italian entities to a tax resident in Spain are taxed in Spain as employment income in the IRPF.
- Public pensions from the INPS and other Italian bodies are generally taxed in Italy (the paying State), except in specific cases contemplated in the Convention.
- The Convention applies the imputation method: the tax resident in Spain deducts the taxes effectively paid in Italy on the same income.
Tax planning prior to relocation is key for retirees with supplementary private sector pensions or mixed income (public pension + Italian rentals + dividends). For an overview, the guide on Spanish taxes for foreigners is required reading before making decisions.
Form 720 and Wealth Tax
For Italians who maintain bank accounts, real estate, or investments in Italy, Spanish tax residency brings with it the obligation to file Form 720 when assets abroad exceed €50,000 per category. Additionally, Wealth Tax applies on worldwide assets, with tax-free minimums by autonomous community (in Madrid there is a 100% rebate; in Catalonia it applies normally). Those who opt in to the Beckham Law are exempt from Form 720 and only pay tax on assets in Spain.
How to bring your non-EU family to Spain as an Italian citizen
One of the major advantages of the EU regime is the possibility of reunifying family members of any nationality, including non-Europeans, through a procedure much more agile than national family reunification. Reunifiable family members as an EU citizen:
- Spouse or registered partner, regardless of nationality.
- Direct descendants (children and grandchildren) under 21, or older dependents.
- Direct ascendants (parents and grandparents) economically dependent.
- Other family members in specific cases (unregistered partners with proven lasting relationship, family members dependent due to serious health reasons).
The non-European family member applies for the residence card for family members of EU citizens, with faster processing than national family reunification and without such demanding financial requirements. The procedural details are in our guide on the residence card for family members in Spain.
Healthcare, education, and social services for Italians in Spain
As an EU citizen, you access the Spanish welfare state on equal terms with Spanish nationals, subject to the corresponding registration procedures:
- Public healthcare: with Social Security registration (as a worker, self-employed, or relocated pensioner) or, failing that, through the Special Agreement with Social Security, you access the National Health System and your individual health card. In the meantime, you can use the Italian European Health Insurance Card (EHIC) for emergency care.
- Education: Italian minors have the right to enrollment in primary and secondary education on equal terms with Spaniards. For public universities, Italians pay fees equivalent to those of Spanish students.
- Social services: regional minimum income, rental aid, unemployment benefits (if you have contributed enough), and other programs apply on equal terms with nationals.
- Recognition of Italian pensions: Regulation (EC) 883/2004 coordinates European Social Security and allows the totalization of contribution periods between Italy and Spain, as well as the export of pensions.
- Recognition of professional qualifications: Directive 2005/36/EC regulates the mutual recognition of professional qualifications in the EU. Italian university and vocational training degrees are recognized in Spain through a simplified procedure, frequently automatic for harmonized regulated professions (doctor, nurse, architect, lawyer).
Do you want a expert consultation? Contact us and we will help you.
Italian companies in Spain: how to expand, relocate headquarters, and move teams to the Spanish market
The business block is especially relevant for Italy. Italian companies have significantly increased their presence in Spain in recent years, attracted by the size of the market, access to Latin America, and a competitive tax framework. Below, the most used options.
Relocating your Italian company to Spain: subsidiary, branch, or representation office
For an Italian company that wants to establish itself in Spain, there are three alternatives with different legal and tax regimes:
- Subsidiary (commercial company incorporated in Spain, normally an SL): has its own legal personality, separates the risk from the Italian parent, and operates like any Spanish company. It is the most used option for consolidated operations.
- Branch: legal extension of the Italian parent, without its own legal personality, taxed as a permanent establishment at 25%. Suitable when you want to operate but maintain legal unity.
- Representation office: cannot operate commercially, only carry out preparatory and promotional activities. Useful as a first step to test the market.
To understand in detail which figure best fits your case, our guide on representation office, branch, or subsidiary: differences compares the three options.
Spanish holding for Italian business groups: tax advantages and structure
For Italian business groups with diversified assets (shareholdings in companies, real estate, international financial investments) that want to centralize their management in Spain, the Spanish holding offers concrete tax advantages:
- ETVE regime (Foreign-Securities Holding Entities): 95% exemption on dividends and capital gains from foreign subsidiaries when the conditions are met.
- Application of the European parent-subsidiary Directive, which eliminates source withholding on intra-EU dividends when the parent has a significant shareholding.
- Network of Double Taxation Treaties: Spain has DTAs with practically all countries where an Italian business group may have investments.
- Access to the European financial market and bank financing on competitive terms.
- Possibility of integrating the entrepreneur’s or executive’s personal tax planning (Beckham Law) with the group’s corporate planning.
It is a complex structure that requires prior cross-border tax analysis between Italy and Spain, but with significant optimization potential for mid-to-high net worth profiles and for business groups with international operations.
Beckham Law for Italian executives and partners relocated to Spain
The typical case: Italian entrepreneur or executive who incorporates a Spanish subsidiary of their Italian company, is appointed administrator or general manager, and relocates to Madrid or Barcelona. The application of the Beckham Law is perfectly possible provided that the executive’s shareholding in the Spanish company is less than 25%, a key requirement introduced by the reform of Law 28/2022. If you exceed that threshold, the Tax Agency interprets that you are a partner-administrator (not a relocated worker) and the application of the regime is excluded.
Prior planning is essential: structuring the shareholding so that it complies with the threshold, formalizing the employment contract or senior management contract with the Spanish company, filing Form 149 within 6 months following registration with Social Security, and maintaining the documentation that proves the reality of the relocation. For Italy, the most usual scenario is that of an executive of an Italian company who relocates to the Spanish subsidiary as administrator with a minority shareholding.
Relocation of Italian employees to Spain: EU free movement and its practical limits
A point that many editorial competitors address incompletely. Italian employees, as EU citizens, do not need a work permit to come to Spain. However, there are mandatory procedures that the Spanish company must manage and that many people are unaware of:
- Registration with the General Treasury of Social Security in Spain (general regime), even if the worker comes from Italy and maintains contribution ties with their original system.
- Assignment of the Spanish Social Security Number to the Italian worker if they do not have one.
- A1 form (certificate of applicable legislation) if the relocation is temporary and the Italian contribution is to be maintained: Regulation (EC) 883/2004 applies and allows maintaining the Italian regime for up to 24 months (extendable in specific circumstances).
- Padrón registration of the worker in their new municipality of residence.
- EU Registration Certificate application by the worker if they will reside more than 3 months.
- Tax Agency registration and, where applicable, application for the Beckham regime if the profile meets the requirements.
- Contractual adaptation to Spanish labor legislation (applicable collective agreement, mandatory clauses, vacation rights, severance).
This set of procedures is what differentiates theoretical “free movement” from operational reality. Free movement eliminates the need for a visa and work permit, but it does not exempt from compliance with labor, tax, and Social Security obligations in Spain.
Intra-company transfer for Italian teams: relocation of 5 to 100 workers
For Italian companies that want to relocate significant teams (5 to 100 people) to their Spanish subsidiary in a staggered manner, the usual scenario is not the intracompany transfer visa figure (which applies to non-Europeans), but a planned EU mobility operation that combines:
- A1 forms to maintain Italian contributions during an initial period, especially if the relocation is considered “temporary” under case law.
- Spanish employment contracts or well-designed relocation letters that clarify the applicable regime.
- Individual tax planning for each relocated worker, especially the decision on whether to opt in to the Beckham Law.
- Coordination with the TGSS and with the Italian INPS to ensure continuity of contribution rights.
- Management of cross-border personal taxation according to the Spain-Italy Convention and the domestic rules of both countries.
Our service of employee relocation to Spain coordinates all these aspects for Italian companies with structured deployment plans.
Spain-Italy Double Taxation Convention for companies: what you need to know
For Italian companies with activity in Spain, the 1977 Spain-Italy Convention (with the 2006 additional Protocol) regulates the sensitive points of cross-border taxation:
- Business profits: taxed in Spain only if the Italian company has a permanent establishment in Spanish territory, with specific rules to determine what constitutes a permanent establishment.
- Dividends distributed by a Spanish subsidiary to an Italian parent: maximum withholding of 15% at source under the Convention, reducible to 0% or 5% under the European parent-subsidiary Directive if the conditions of significant shareholding are met.
- Cross-border interest: maximum withholding of 12% at source under the Convention, reducible under European directives.
- Royalties: maximum withholding of 4% to 8% depending on the type of royalty, also reducible by application of European directives.
- Capital gains on shareholdings: specific rules according to the percentage of shareholding and the type of underlying assets of the company whose shares are transferred.
The correct application of the Convention requires updated tax residency certificates and case-by-case analysis. It is one of the most used bilateral Conventions in cross-border business operations between Spain and another European country.
Due diligence for Italian investors in Spain: what to analyze before investing
Before investing in Spain (purchase of a company, acquisition of commercial property, joint venture, or expansion via subsidiary), an Italian company must perform a due diligence that covers at least:
- Legal-commercial analysis of the target asset or company.
- Cross-border tax analysis Spain-Italy, including application of the Double Taxation Convention and relevant European directives.
- Labor analysis, including the possible assumption of existing workforces and the application of business succession.
- Regulatory analysis according to the sector (authorizations, licenses, anti-money laundering, data protection, environmental regulation, specific sectoral regulation).
- Review of the situation with tax and Social Security authorities in both countries.
- Analysis of the optimal corporate structure for the operation, considering both the Spanish and Italian sides.
This step, frequently underestimated in intra-EU operations due to the perception of lower complexity, is what differentiates a well-structured investment from an operation that ends in litigation or costly restructuring.
First steps upon arriving in Spain from Italy
Once you have arrived in Spain, there is a sequence of steps to complete in the first weeks:
Padrón registration. This is the first procedure and the basis of everything else. It is done at the Town Hall of the municipality where you live, presenting a rental contract, deed of property, or authorization from the holder.
EU Registration Certificate application. From the fourth month of residency, you must request an appointment at the Immigration Office or National Police Station. You will need form EX-18, proof of payment of fee 790-012, Italian passport or DNI, proof of activity or financial means, and padrón registration.
Social Security registration. If you work as an employee, the employer handles it. If you are self-employed, you do it yourself in the RETA.
Form 149 application (Beckham Law). If you are going to opt in to the impatriate regime, you have 6 months from your registration with Social Security to file Form 149 with the Spanish Tax Agency. After that period, you lose the option permanently.
Opening a bank account. Necessary for payroll, bills, and business operations. As an EU citizen, your Italian DNI or passport is enough; you do not need a TIE or EU Registration Certificate to open an account, although some banks may request it for specific operations.
Moving to Spain from Italy is one of the most agile processes that exist, thanks to the European Community regime that eliminates the visa, work permit, and consular process. But migratory simplicity should not lead to underestimating the tax and business complexity: the difference between an optimal relocation and an ordinary one usually lies in prior planning, in the decision on the Beckham Law, in coordination with Italian taxation, and, for companies, in choosing the right corporate structure and in rigorously complying with EU mobility procedures. At ILLAY Legal, we work with Italians and Italian companies through 100% online management, integrating immigration, taxation, and corporate law to design the optimal strategy in each case. Tell us your situation and we’ll tell you exactly what steps to take.
Frequently Asked Questions: Move to Spain from Italy
Can an Italian vote in Spanish municipal elections?
Yes. Italian citizens residing in Spain, as nationals of any EU Member State, have the right to vote and to stand as candidates in Spanish municipal elections, on equal terms with Spanish nationals. To exercise the right to vote, they must register in the electoral roll corresponding to their municipality of residency before the Consulate General of Italy in Spain or before the Town Hall itself. They can also vote in European Parliament elections from Spain, choosing in advance whether to do so in the Spanish or Italian constituency.
How long does it take to fly from Italy to Spain and which airlines operate direct flights?
There are numerous daily direct flights between the main Italian and Spanish cities. The busiest routes are Rome-Madrid, Milan-Barcelona, Milan-Madrid, and Rome-Barcelona, with an approximate duration of 2 to 2.5 hours. Iberia, Vueling, Ryanair, ITA Airways (the successor of Alitalia), Air Europa, and Wizz Air operate regular routes between practically all major airports in both countries. The round-trip ticket price usually ranges between €80 and €300 depending on the season, advance booking, and airline. It is one of the most competitive and frequent air connections in the European market.
Can Italians collect their Italian pension while living in Spain?
Yes, without restrictions. Regulation (EC) 883/2004 on the coordination of Social Security systems between EU Member States guarantees the export of pensions between Italy and Spain. An Italian retiree who relocates to Spain can continue to collect their pension from the INPS or other Italian bodies directly in their Spanish bank account. The procedure is processed before the Spanish National Social Security Institute (INSS), which acts as the liaison body with the Italian INPS. Additionally, the Regulation allows the totalization of contribution periods between both countries, which is relevant for those who have worked in both Italy and Spain throughout their working life.
Can Italians buy a property in Spain without having residency?
Yes, without any restriction. Any Italian citizen can buy a property in Spain by simply obtaining a non-resident NIE, which is requested at the Consulate General of Spain in Italy or at any National Police Station in Spain. The purchase does not grant automatic residency (the Golden Visa was repealed in April 2025), but it allows you to operate as an owner, rent the property, contract utilities, and manage all the associated legal and tax aspects. As an EU citizen, the Italian does not need to prove the source of funds with the same rigor as a non-European, although Spanish banks and notaries apply standard anti-money laundering controls for all significant real estate operations.
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