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Moving to Spain in 2025? Spanish visa overview

My Spain Residency, December, 24. 2024

Raymundo Larrain gives a sweeping overview of the Spanish visa system. If you are a non-EU national, and plan to move to Spain, this article is for you.

Marbella-based Larraín Nesbitt Abogados (LNA) has over 21 years’ of experience at your service. We offer a wide range of 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record of successfully assisting expats all over Spain.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of January 2025

Spain is the second most visited country in the world, with over 84 million tourists every year. It’s a beautiful country to explore or live in. Gorgeous weather, delicious food, affordable prices, great amenities, and ultra-low taxation (in some regions) appeal to foreigners at large. Many of these tourists decide to settle down and buy a property in Spain.

In recent years, Spain introduced two new immigration schemes with significant tax advantages associated with those that qualify: Beckham’s Rule (named after the English football player) and also the Digital Nomad Visa. The former applies only to EU/EEA nationals, whereas the latter applies to non-EUs. The tax advantages offered by both schemes are identical, mirroring each other.

Both of these allow applicants to pay NO tax on assets or income held abroad. Moreover, on the income derived strictly in Spain, applicants pay only a flat fee, which is a mere fraction of the standard tax rates. These two immigration schemes have been purposely devised to attract foreign overachievers, so they relocate to Spain alone, or with their families. Due to their unique tax advantages, they are proving wildly popular amongst foreign applicants (more details below).

The major novelty this year is that Golden Visas have been phased out after a decade. However, the lucky few that applied on time will still be able to renew them without any issues going forward.

Post-Brexit, UK nationals have a visa waiver of up to 90 days within every rolling 6 months in the Schengen Area (which includes Spain). However, if they wish to stay for a period of time exceeding 90 consecutive days, they must apply for a Spanish visa. This is known as the 90/180-day rule. This article supplies a brief overview of the main visa permits you can attain in Spain.

As a general rule:

If you are a non-EU national, and wish to stay in Spain for over 90 consecutive days, you need to apply for a visa. Please be advised not all visas have associated the right to work in Spain.
If you are an EU/E.E.A. national, and wish to stay in Spain for over 90 consecutive days, you need to apply for a Spanish residency permit. This is cheap and fast-tracked (takes a few weeks). We offer this service: Spanish Residency permit for EU nationals (includes TIE card & NIE number)

A Spanish visa allows you to live anywhere in Spain; you will be spoilt for choice: Barcelona, Costa del Sol, Granada, Madrid, Malaga, Mallorca, Seville, and Sotogrande.

At LNA, we can help you attain a visa, or a residency permit, to live in Spain legally in record time at an affordable price. Your case will be handled by one of our immigration lawyers assisted by a visa manager.

General requirements for all Spanish visas

Unlike other countries, you are not required to have a minimum proficiency in Spanish language to apply for a visa. Whilst this is true, I strongly advise to learn the language, at least at a basic level, to better blend in and understand Spanish society. You will find that natives greatly appreciate the effort and will be far more receptive towards you. Spanish is fairly easy to learn, by rapport to other languages, and is the second most important language in the world. It is the official language of 21 countries.

The following five are staple requirements across all visa types:

Non-EU national
Hire private health insurance
Clean criminal record, no trace (previous 5 years)
Be financially self-supporting (you will not claim benefits)
Not be living in Spain illegally at the time of making the visa application

Spanish visa overview

Spain offers five visas for non-EU nationals. At LNA, we can assist you applying for all five below.

Some visas suit applicants better than others, some offer unique tax advantages.

1. Digital Nomad Visa (tax-free visa)

After the demise of the Golden Visa, the DNV is next in line to occupy the visa throne as the most coveted in Spain. DNVs extend to family members i.e. spouse and children under the age of 18 years old. It allows applicants to work remotely from Spain i.e. teleworkers.

The main advantage is its privileged taxation. It grants applicants a special tax regime whereby they pay ultra low tax (or in most cases none at all!) as opposed to standard tax rates that apply to Spanish tax residents. This visa is attained by us in under 3 weeks.

Key tax advantages:

No tax on assets & income abroad. This is of special interest for applicants holding substantial assets and overseas earnings (i.e. HNWIs), which would all go untaxed by Spain.
Pay a flat tax rate of 24% on the first €600,000 of gross annual earnings in Spain. This translates into tax savings of 50%, or more, on income derived strictly within Spain.
Not required to file a 720 tax return (unlike Spanish tax residents)
Not required to file Wealth Tax (unlike Spanish tax residents)
Automatic tax deferrals on will

Suitable for:

International teleworkers
Self-employed (freelancers) who manage their foreign business remotely
HNWI and UHNWIs

Further reading: Digital Nomad Visa explained (tax-free visa)

2. Marriage Visa – Family Regroupment Visa

Its scope goes well beyond a married couple. It ought to be understood in broader terms, as in family reunion. As its name implies, couples should be married (including same-sex partners), this is the core requirement. Alternatively, it can also be a civil partnership. This visa allows you the right to work in Spain. This visa has low fees, and it is fast-tracked, taking between one to four weeks.

Suitable for:

Separated family members that wish to reunite within the EU
Married couples
Non-married couples

Further reading: Marriage Visa explained

3. Pensioner’s Visa – Non-Lucrative Visa (NLV)

This is Spain’s Retirement Visa. It allows applicants to live but not work in Spain. Only retirees should apply for it.

The applicant will be expected to be financially self-supporting and will be required to prove he or she has enough savings for at least two years. This visa is ideal for retirees who wish to spend extended periods of time in Spain – without working – enjoying the finer things in life.

It is the cheapest visa available. It takes 2 to 3 months.

Suitable for:

Pensioners

Further reading: Pensioner’s Visa explained

4. Business Visa – Lucrative Visa

As its own name implies, this permit allows the applicant to work in Spain as you will be self-employed. This residency applies to someone who is looking to set up his own business in Spain. This requires a proactive hands on attitude. Typically, you will be acting as a director or managing director overseeing a company. Needless to say, one of the key requirements is that you will have enough means to be self-supporting, both for yourself and your family, for one year.

The catch, besides a cast-iron motivation, is that you need to invest in the ballpark of €80,000 to €100,000 to open & run a business in Spain. You will also be required to hire employees and enrol them in Spain’s Social Security (the cornerstone of this visa). Visa renewals are contingent on the business making a profit every year. This visa allows you, and your family, the right to work in Spain as self-employed. This visa has associated the highest fees, and also takes the longest (3 to 4 months).

Suitable for:

Entrepreneurs
Applicants (families) wishing to set up and run a business in Spain
Self-employed

Further reading: Lucrative residency permit (Business Visa)

5. Beckham’s Rule

Please note this is not a visa. It applies only to EU/EEA nationals (who do not require a visa).

It is a special tax regime whereby taxpayers pay low tax, or none at all.

EU/EEA nationals who relocate to Spain on the back of a job contract offered by a Spanish employer may apply. It offers identical tax advantages to the Digital Nomad Visa. It has moderate fees and the procedure is expedited. It takes under a month to attain.

Suitable for:

EU/EEA nationals
High-ranking expatriate employees
HNWI and UHNWIs

Further reading: Beckham’s Rule explained

“I speak Spanish to God, Italian to women, French to men, and German to my horse.“– Charles V, Holy Roman Emperor, Archduke of Austria, and King of Spain.

LNA has a 100% track record of attaining Spanish visa & residency permits since 2013. We have assisted over one thousand satisfied visa clients and their families.

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience specializing in immigration & residency visas. We also assist clients buying, selling, or renting properties in Spain. You can contact us by e-mail at info@larrainnesbitt.com, by telephone at our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Residency services available from LNA:

Non-Lucrative Visa (Pensioner’s Visa)
EU-Family Regroupment (Marriage Visa)
Digital Nomad Visa (Tax-free visa)
Lucrative Visa (Business Visa)
Non-Domiciled Tax Regime (Beckham’s Rule)
Spanish Residency permit for EU nationals

Pensioner’s Visa explained

My Spain Residency, December, 1. 2024

Raymundo Larrain reviews Spain Retirement Visa (officially known as a Non-Lucrative Visa, or NLV for short).

Marbella-based Larraín Nesbitt Abogados (LNA) has over 21 years of experience at your service. We offer a wide range of 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record of successfully assisting expats all over Spain.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of December 2024

Introduction

It is not without reason this visa is popularly dubbed the Pensioner’s Visa. The fact is that in my experience young applicants are routinely turned down. To apply successfully, you should be of retirement age.

This visa was devised and aimed at a specific demographic collective which are retirees.

Young applicants, of working age, should abstain from applying.

What is a Pensioner’s Visa?

It is a residence permit granted to all senior non-European nationals who wish to live in Spain.

This visa allows applicants to live in Spain, but not to work.

Key benefits of a Pensioner’s Visa

Immediate residency. Allows you to live in Spain overriding the 90/180-day limitation.
Freedom of movement in the European Union. Allows visa-free travel throughout the Schengen Area (29 countries).
Clear rules. Initially granted for 1 year, then renewable every 2 years.
Ultra-low fees. It is the cheapest visa available. Conversely, it’s also the one that takes the longest to process.

Requirements to attain a Pensioner’s Visa in Spain

Cannot be working at the time of making the visa application
Be of pensioner age
Be financially self-supporting. You cannot be working, you need to live of savings and pension pot
Secure private healthcare in Spain. You can then switch over to an S1.
Relocate to Spain

Pensioner’s Visa application procedure

Collate all the required documents
Visa application is submitted to Spanish Immigration Authorities
Visa granted in several months (2 to 3 months)
Attain a biometric residency card in Spain

Frequently asked questions

Does this visa allow me the right to work in Spain? I want to set up a bed and breakfast in Spain.

No, it does not grant the right to work in Spain.

Moreover, you cannot be working at the time of applying for this visa. This is closely monitored by Spanish Immigration Authorities, both on the initial application and also on the visa renewal. A B&B is ruled out.

If you get caught working (in Spain or abroad), you will be stripped of this visa and deported.

You are expected to live only on savings and pension.

That is why young people are rejected, because they are of working age.

Will I become tax resident in Spain?

Yes. Your state pension is taxable in Spain. However, public pensions go untaxed (they are taxed at source).

Any other source of worldwide income and assets will also be taxable in Spain.

Do I need to relocate to Spain permanently?

Yes, that’s the whole point. You are meant to start a new life living in Spain all year round.

This is closely monitored on visa renewal.

If you are unable to prove you have been living long-term in Spain (which triggers tax residency) your visa renewal will be turned down.

Can I live anywhere in Spain?

Yes, anywhere. Take your pick: Barcelona, Costa del Sol, Granada, Madrid, Malaga, Mallorca, Seville, and Sotogrande.

Conclusion

Pensioner Visas are only suitable for applicants who are committed to relocate and live in Spain long term. The idea is to retire to Spain and live your twilight years enjoying life at its best. This implies becoming tax resident in Spain.

However, if you plan to continue living abroad (i.e. in the UK), or do not fancy becoming tax resident in Spain, and you are only applying to circumvent the 90/180-day rule, this visa is not for you.

Our multidisciplinary team at Larrain Nesbitt Abogados (LNA) has attained hundreds of visas over the last decade for our non-EU clients.

LNA has a 100% track record of attaining Spanish residency

Larraín Nesbitt Abogados, small on fees, BIG on service.

At Larrain Nesbitt Abogados (LNA) we have over 21 years of experience specializing in immigration & residency visas. We also assist clients in buying, selling, or renting properties in Spain. You can contact us by e-mail at info@larrainnesbitt.com, by telephone at our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Residency services available from LNA:

Non-Lucrative Visa (Pensioner’s Visa)
EU-Family Regroupment (Marriage Visa)
Digital Nomad Visa (Tax-free visa)
Golden Visa (Investor Visa)
Lucrative Visa (Business Visa)
Non-Domiciled Tax Regime (Beckham’s Rule)
Spanish Residency permit for EU nationals

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author will result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2024 © Raymundo Larraín Nesbitt. All Rights Reserved

Marriage Visa explained

My Spain Residency, November, 11. 2024

Raymundo Larrain reviews the Spanish ‘Marriage Visa’.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt

Director of Larraín Nesbitt Abogados
8^th of November 2024

Introduction

Although I will refer to it throughout this article as a Marriage Visa (because it rolls off the tongue nicely and it’s snappy for marketing purposes) the fact of the matter is that this is really a Family Reunification Visa. A dull legal term I’ll avoid like the plague.

The legal implication is that the scope of the visa is broader, and goes well beyond marrying someone, let alone an EU national. Moreover, you can attain this visa by not being married to someone (!) who may not even be an EU national (!!). Confused? Good.

For simplicity’s sake, I’ll just continue to call it a Marriage Visa, but in the understanding its scope goes well beyond marriage. Perhaps Family Visa would be a more appropriate name.

What is a Marriage Visa?

It is a residence permit granted to all non-European nationals on being married to an EU national, or alternatively, to a settled non-EU.

It also applies to analogous affectionate relationships (so long as proven).

This visa allows applicants to live in Spain and work (optional).

It opens the path to permanent residency (after 5 years) and to Spanish nationality (after 10 years).

Key benefits of a Marriage Visa

It offers multiple advantages. A red rug is rolled for its applicants, as the EU wants families to reunite as fast as possible.

Immediate residency. Allows you to live in Spain overriding the 90/180-day limitation.
Freedom of movement in the European Union. Allows visa-free travel throughout the Schengen Area (29 countries).
Fast-tracked. They are expedited, in some cases granted in under a week.
Longest-lasting visa. Right off the bat you are given 5 years (the maximum). Renewals every 5 years.
Clear rules. Initially granted for 5 years, then renewable every 5 years.
Right to work. This visa allows the right to work in Spain.
Low fees. Processing fees are low, making it one of the cheapest visas available.

Requirements to attain a Family Visa in Spain

Marry an EU national (civil or religious weddings are accepted), or
Marry a non-EU national who has already attained a residency permit to live in Spain (settled), or
Be in a relationship with someone who is residing in Spain. This will have to be proven by official documents.
Be financially self-supporting.
Secure private healthcare in Spain.
Relocate to Spain.

Marriage Visa application procedure

Collate all the required documents
Visa application is submitted to Spanish Immigration Authorities
Visa is granted in under 30 days through us
Attain a biometric residency card

Examples of Marriage Visa holders

Non-EU marries non-EU. UK Barry marries Josephine, a Jamaican national with a residence permit to live in Spain.
Non-EU marries EU national. Arianne, a Canadian national, marries Gunther, a German national residing in Spain.
Non-EU marries Spanish national. Lula Mae, a US national, marries Maria Luisa, a Spanish national.
Non-EU family reunification within the EU. Mohammed, a Moroccan national residing in Spain, brings his family over to Spain (wife, four children, and mother-in-law).
Analogous relationships. Surfer Tyler is in a relationship with David, a French DJ working in Ibiza.

Frequently asked questions

Do I really need to get married?

Eh, not really.

It is the core requirement, but alternatively, other types of analogous relationships – other than marriage – are also accepted, at least in theory.

However, in practice, a great deal of problems arise with proving analogous relationships, which leads to widespread visa rejections.

Will I become tax resident in Spain?

Yes.

Does this visa give me the right to work in Spain?

Yes, on equal footing with any Spanish national.

Can I live anywhere in Spain?

Yes, anywhere. Take your pick: Barcelona, Costa del Sol, Granada, Madrid, Malaga, Mallorca, Seville, and Sotogrande.

Conclusion

Marriage Visas are only suitable for applicants who are committed to relocating and living in Spain. If you plan to remain abroad, or do not fancy becoming tax resident in Spain, this visa is not for you.

Our multidisciplinary team at Larrain Nesbitt Abogados (LNA) has attained hundreds of visas over the last decade for our non-EU clients.

At LNA we get you a Marriage Visa in under four weeks.

Your family’s success is only one call away.

LNA has a 100% track record of attaining Spanish residency

Larraín Nesbitt Abogados, small on fees, BIG on service.

Residency services available from LNA:

EU-Family Regroupment (Marriage Visa)
Digital Nomad Visa (Tax-free visa)
Golden Visa (Investor Visa)
Non-Lucrative Visa (Pensioner’s Visa)
Lucrative Visa (Business Visa)
Non-Domiciled Tax Regime (Beckham’s Rule)
Spanish Residency permit for EU nationals

Digital Nomad Visa explained

My Spain Residency, November, 5. 2024

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of October 2024

Introduction

Do you fancy living in Spain but paying fewer taxes (or even none at all)?

Are you a high-earner, or have a sizeable estate abroad?

Are you able to relocate and telework from Spain?

If the answer to all three is yes, the DNV should be top on your radar.

What is a Digital Nomad Visa?

The DNV is a residence permit granted to non-European nationals on teleworking from Spain.

It requires you to either be hired by a foreign employer or be a freelancer.

This visa allows applicants, and their dependants, to live and work in Spain.

Tax benefits of a Digital Nomad Visa

The DNV is the first of a new generation of visas which aims to attract high-rollers to Spain. Spain saw the wild success of the UK’s popular non-domiciled tax scheme (geared towards UHNWIs) and decided to copy it. First, it came up tentatively with Beckham’s Rule in 2015 (only aimed at EU nationals), and then decidedly in 2023 it expanded its tax benefits to all non-EUs through its Digital Nomad Visa program.

Needless to say, the main outlier of DNVs is that you pay little to no tax. No other Spanish visa offers these superb tax advantages collated below.

This is of particular interest to HNWI, or UHNWI, who are being overtaxed in their home countries.

The DNV allows you to relocate to Spain and pay a testimonial tax rate on personal income earnings.

It has associated multiple tax benefits:

All income derived abroad goes untaxed by Spain.
All assets located abroad go untaxed by Spain.

In other words, any source of worldwide income or assets are tax-exempt (just like with the popular UKs non-dom tax scheme). The only exception is any income derived abroad from working.

DNV holders only pay tax strictly on the income they derive working remotely in Spain for a foreign employer. They will pay a flat tax rate of 24% on the first €600,000 of gross annual earnings over a five-year period. This translates into tax savings of 50%, or more, on income you earn strictly in Spain
You are not required to file a 720 tax return (unlike Spanish tax residents)
You are not required to file Wealth Tax (unlike Spanish tax residents)
You can request to defer tax payments on the first and second year, without attracting penalties or delay interests being rolled on top (as is standard)
For the purposes of other tax agencies, you will be tax resident in Spain.

Example of a DNV holder

Amanda Hollingsworth is the CEO of a young and upcoming AI company. She holds £8mn in savings and investments. She owns two rented properties in London, one in Paris, and a penthouse in New York adding a further £21mn. Amanda believes she overpays tax in the United Kingdom and decides to explore new options to pay less tax.

The nature of Amanda’s job allows her to relocate to Spain and telework from there, commuting unfettered to the UK – or elsewhere – as many times as she sees fit. The Company’s Board decides to reward her with a £400k wage packet on working from Spain.

If she attains a DNV in Spain:

The £8mn she holds in savings & investments would go untaxed by Spain.
The £21mn property portfolio she holds abroad (London, Paris, and New York) would also go untaxed by Spain.
The rental income she derives from her two rented properties in London would also go untaxed by Spain.
The only tax she would be subject to in Spain is personal income tax on the £400k she earns. Normally – as a Spanish tax resident – she would be subject to a top marginal rate exceeding 50%, but because she holds a DNV, she only pays a flat tax rate of 24% on her gross annual earnings, saving over 50% in personal income tax!

In view of the above, Amanda concludes she can greatly mitigate her tax bill by applying for a DNV and relocating to Spain.

Barcelona, Costa del Sol, Granada, Madrid, Malaga, Mallorca, Seville and Sotogrande; so many great places to choose from.

What is better, to apply for a DNV from a Spanish consulate or from Spain?

You can apply for a DNV either from a Spanish consulate in your home country or from Spain (through us). However, the time frames, visa duration, and general support provided are indeed very different. In the below chart you can clearly see the advantages of applying through us from Spain in lieu of a consulate:

	Spanish consulate	Apply from Spain through LNA
Time to attain a DNV	Months	3 weeks
Fees	Fees	We match consular fees
Visa duration (years)	1	3
Assistance with filing visa	None	Full, assigned a visa agent

Requirements to attain a Digital Nomad Visa in Spain

Core criteria you need to meet to apply for a DNV

You are employed (or self-employed i.e. freelancer) by a foreign company
You have a work contract (12 months, or more) from a foreign company that allows you to work remotely in Spain i.e. telework
You have been working for three months, or more, for this foreign employer.

I. General staple requirements (apply to all Spanish visas)

1. You are a non-EU national.
2. Hire private health insurance from an approved Spanish health provider, or
3. Enrol in the Social Security
4. Clean criminal record (no live trace) on the previous 5 years.
5. Not be already in Spain illegally at the time of making a visa application.

II. DNV specific requirements

1. You need to prove you are hired by a foreign company. You need to have been working for this employer at least 3 months prior to making a DNV application. A work contract is the core requirement (12 months, or more). A copy of your job contract is required. Alternatively, if self-employed (freelancer), a letter from the company and company records proving it has been operational for more than 12 months.
2. You need to supply a copy of holding formal academic qualifications i.e. a university degree, business school, or professional qualification, or
3. alternatively, you need to prove you have at least 3 years of work experience in the job position you are being hired for.
4. Not to have resided in Spain during the previous 5 years of making a DNV application (e.g. a holder of an existing Golden Visa would be excluded).
5. Not to obtain income from a permanent establishment in Spain.

Digital Nomad Visa application procedure

Collate all the necessary documents
Electronic visa application is submitted to Madrid
Visa is granted
Attain a biometric residency card

How long does a DNV take to attain?

Through us, under 3 weeks.

Conclusion

If you are a high earner, or simply a very wealthy individual, and don’t fancy paying much tax, you should look into a Digital Nomad Visa.

DNVs offer unique tax advantages that no other visa can hope to match, including the coveted Golden Visa.

Some clients don’t even care about the visa, all they want is to pay 90% less tax. And the DNV allows it. If done right, DNVs can be wielded as a powerful tax-mitigation tool at the disposal of non-EUs. Why overpay tax?

At LNA we assign you a visa agent who will guide you throughout the whole application procedure, cutting through all the red tape. This saves you time, money, and aggravation.

LNA attains a DNV in under 3 weeks.

Our multidisciplinary team at Larrain Nesbitt Abogados (LNA) has attained hundreds of visas over the last decade for our non-EU clients.

Your family’s success is only one call away.

LNA has a 100% track record of attaining Spanish residency

Larraín Nesbitt Abogados, small on fees, BIG on service.

Residency services available from LNA:

Digital Nomad Visa (Tax-free visa)
Golden Visa Service (Investor Visa)
Non-Lucrative Visa (Pensioner’s Visa)
Lucrative Visa (Business Visa)
EU-Family Regroupment (Marriage Visa)
Non-Domiciled Tax Scheme (Beckham’s Rule)
Spanish Residency permit for EU nationals

Golden Visa in Spain explained

My Spain Residency, September, 9. 2024

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of September 2024

What is a Golden Visa?

The Golden Visa is a residence permit granted to non-European nationals on investing in Spain.

This visa allows applicants to live and work in Spain (optional).

It opens the path to permanent residency (after 5 years) and to Spanish nationality (after 10 years).

Key benefits of a Golden Visa

It offers multiple advantages which I cover extensively in my article: Golden Visa in Spain: 21 reasons to apply.

Spain’s Golden Visa offers several benefits, namely:

Immediate residency. Allows you - and your family - to live and work in Spain overriding the 90/180-day limitation.
Freedom of movement in the European Union. Allows visa-free travel throughout the Schengen Area (27 countries).
Tax advantage: Unlike every other visa in Spain, the Golden Visa is the only one that does not automatically make you a tax resident in Spain on renewals. This is a unique trait of golden visas that is not shared by any other visa.
Extended family included. Allows the possibility to include the applicants’ parents.
Clear rules. Initially granted for 3 years, then renewable every 5 years.

Requirements to attain a Golden Visa in Spain

There are several paths to qualify for a Golden Visa:

Real estate investment. Invest a minimum of €500,000 in real estate in one, or more, properties (this is hands down the least expensive option).
Bank deposit. Deposit €1mn in a Spanish bank.
Capital investment. Invest €1mn in shares of a Spanish publicly traded company.
Invest in public debt. Invest a minimum of €2mn in Spanish Treasury bonds.
Business project. Develop a business project in Spain that generates employment, has a significant socioeconomic impact, or involves scientific and technological advances.

State of Golden Visas in Spain

Recently, there have been many discussions about the possible elimination of the Golden Visa by the Spanish government. However, to date, the Golden Visa remains active and available to any interested investors.

Golden Visa application procedure

Collate all the required documents
Electronic visa application is submitted to Madrid
Visa is granted in under 3 weeks through us
Attain a biometric residency card

Frequently asked questions

Can I still apply for a Golden Visa? I heard the Spanish government is axing them

Yes, you still can.

The Spanish government announced its plans to eliminate them on the 8^th of April 2024.

However, since then, no concrete date has been given.

All we know at this point is that they intend to eliminate them shortly, but no specific date was supplied.

If I apply for a golden visa now, and the Spanish government phases them out, am I entitled to renewals?

The short answer is yes.

As long as you apply now, before they are phased out, you will have no issues to renew your Golden Visa residence permit.

When will Golden Visas be phased out by the Spanish government?

No specific date was given.

You can reasonably expect them to be eliminated over the next months. Likely, by early 2025.

Can I work in Spain? Can my family work in Spain?

In short, yes.

A Golden Visa is one of the few visas that allows you - and your family - to work in Spain (optional).

Are Golden Visas retroactive?

Indeed, they are.

If you bought a property in Spain, on or after the 29^th of September 2013, you may qualify.

Conclusion

There are several visas you can apply for if you plan to move and live in Spain. We offer a full overview in our article: Moving to Spain? Spanish visa overview.

However, the king of all visas is the Golden Visa. It is by far the most privileged visa one can attain in Spain. Which explains why the government was under political pressure to suppress them.

Our multidisciplinary team at Larrain Nesbitt Abogados (LNA) has attained hundreds of golden visas (and other visas) over the last decade for our non-EU clients.

At LNA we get you a golden visa in under three weeks.

Take advantage of the Golden Visa, apply today!

Your family’s success is only one call away.

LNA has a 100% track record of attaining Spanish residency

Larraín Nesbitt Abogados, small on fees, BIG on service.

Residency services available from LNA:

Golden Visa Service (Investor Visa)
Non-Lucrative Visa (Pensioner’s Visa)
Lucrative Visa (Business Visa)
EU-Family Regroupment (Marriage Visa)
Digital Nomad Visa (Tax-free visa)
Non-Domiciled Tax Scheme (Beckham’s Rule)
Spanish Residency permit for EU nationals

Larraín Nesbitt Abogados, small on fees, BIG on service.
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Golden Visa in Spain: 21 reasons to apply

My Spain Residency, August, 8. 2024

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
21^st of July 2024

Our multidisciplinary team at Larrain Nesbitt Abogados (LNA) has attained hundreds of golden visas (and other visas) over the last decade for our non-EU clients.

But what fills us most, is to see clients leading happy and fulfilling lives with their loved ones in Spain.

At LNA, it’s not about visas, it’s about people.

21 reasons to obtain Spain’s Golden Visa

Tax benefits. Golden visas do not make you tax resident in Spain (unlike every other visa). This is a unique advantage exclusive only to golden visas. No other Spanish visa shares this unique trait. Only for this reason, affluent investors find golden visas most appealing if they do not fancy paying tax in Spain. However, if you spend more than 183 days, within a calendar year, you may be regarded as tax resident.
Override the 90/180-day EU Schengen limitation (applies only to Spain). A golden visa allows you unfettered access to Spain. You may enter and leave the country as you see fit, even if flight bans are imposed again for health reasons. For all practical intents and purposes, you are treated administratively in equal footing to a national.
Freedom to travel the Schengen Area (27 European countries). You may spend up to 90 consecutive days (within every rolling 180 days) visiting and travelling throughout the Schengen Area without a visa.
Clear rules. Initially granted for 3 years, then renewable every 5 years.
No minimum stay required (unlike other visas which force you to spend over 183 days/year in Spain).
Expedited. Golden visa applications are fast-tracked by rapport to standard visa applications (which take months). LNA attains golden visas in 3 weeks.
Streamlined. Golden visa applications are (greatly) streamlined, removing unnecessary admin red tape which mars standard visa applications.
Family included as dependants. Even ascendants, such as parents or grandparents (subject to criteria).
Flexibility. You decide if you want to spend more or less time in Spain, no strings attached.
Choice. Golden visas are all about giving applicants choice. You are always in control, you decide, as nothing is imposed unlike in standard visas.
Modern facilities. Spain is a country at the heart of Europe which offers a myriad of facilities and amenities, modern transportation (high-speed trains), state-of-the-art hospitals, and new highways.
Longest-lasting visa. Unlike standard visas in Spain, which are time-gated, golden visas offer the longest times upon application and renewal.
Underaged children may study in Europe. Underaged kids can live and study in Europe, in the company of your partner, whilst you work and earn money abroad.
Return on investment. Take advantage of Spain´s burgeoning real estate market. Property sales have expanded by double-digits in almost every region compared to the same period last year. Property prices are rising sharply spearheaded by Madrid (+17%), Barcelona (+11%), Mallorca (+15%) and selected coastal areas. Low prices and cheap mortgages will not last forever, dip in whilst you can!
Education. Europe is home to some of the world’s most respected academic institutions. Secure a bright future for your children allowing them to earn their spurs in life through a meritocratic top-notch education.
Culture. Europe is a crucible of cultures, a conflux that laces Western and Eastern influences, offering a rich tapestry of history and arts that shaped the world as we know it. Spain’s vast cultural heritage, spanning millennia, is a legacy of commingled cultures that attracts over 85 million tourists every year.
Languages. Living in Europe opens up prospects for learning languages. Seize the opportunity to master and command some of the world’s most influential languages: English (business & finance), French (arts & diplomacy), German (industry & science), and Spanish (literature & poetry).
Security. Taken for granted by modern society, peace and security have become an increasingly sought-after commodity in these uncertain times. Europe offers a war-free space ideal for young families to raise their children. Europe, and Spain in particular, boast some of the world’s lowest crime rates. Unsurprisingly, 8 out of the 10 cities with the lowest worldwide crime rates are located within European borders.
You can work in Spain (optional).
Leads to permanent residency after 5 years (optional).
Leads to Spanish citizenship after 10 years (optional).

And last but not least, is the country itself.

Spain has mild weather (with over 300 days of glorious sunshine in coastal areas), friendly natives, unspoilt beaches, excellent food & wine, gorgeous nature, diverse culture, ultra-low tax (in some regions), and stunning architecture with 50 UNESCO World Heritage Sites. I’ve even heard their national football team is passable.

It’s the second most visited country in the world for good reason!

Spain, you will be spoilt for choice.

Conclusion

The Spanish government announced it plans to eliminate golden visas as they are too privileged, as opposed to standard visas. They are expected to be phased out by next year.

Golden visas apply retroactively for any investment made on or after September 2013. You may already qualify without even knowing it! We get you a golden visa in three weeks.

Take advantage of Golden Visa’s 21 benefits whilst you can, apply today!

Your family’s success is only one call away.

LNA, it’s about people.

LNA has a 100% track record attaining Spanish residency

Larraín Nesbitt Abogados, small on fees, BIG on service.

Moving to Spain? Spanish visa overview

My Spain Residency, May, 2. 2024

Raymundo Larrain gives us a sweeping overview of the Spanish visa system. If you are a non-EU national, and plan to move to Spain, this article is for you.

Marbella-based Larraín Nesbitt Abogados (LNA) has over 21 years’ of experience at your service. We offer a wide range of 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of May 2024

Spain is the second most visited country in the world, with over 84 million tourists every year. It’s a beautiful country to visit or live in. Gorgeous weather, great food, affordable prices, great amenities, and ultra-low taxation (in some regions of Spain) appeal to foreigners at large. Many of these tourists decide to settle down and buy a property in Spain.

In recent years, Spain has introduced two new immigration schemes with significant tax advantages associated for those that qualify: Beckham’s Law (named after the English football player) and also the Digital Nomad Visa.

Both of these allow applicants to pay NO tax on any assets or income held abroad. Moreover, on the income derived strictly in Spain, applicants pay only a flat fee, which is a mere fraction of the standard tax rates. These two immigration schemes have been purposely devised to attract foreign overachievers, so they relocate to Spain alone, or with their families. Due to their unique tax advantages, they are proving wildly popular amongst foreign applicants, both EU and non-EU respectively.

At LNA, we can help you attain a visa or residency permit to live in Spain legally in record time at an affordable price. Your case will be handled by one of our immigration lawyers assisted by one of our in-house visa managers.

General requirements for Spanish visas

The following five are staple requirements across all visa types:

Non-EU national
Hire private health insurance
Clean criminal record, no trace (previous 5 years)
Be self-supporting (you will not claim benefits from the State)
Not be living in Spain illegally at the time of making the visa application

Spanish visa overview

Spain offers five visas for non-EU nationals. At LNA, we can assist you in filing all five below.

Some visas will suit applicants better than others. Some offer unique tax advantages.

1. Golden Visa – Investor Visa

Spain’s Government announced on the 8^th of April 2024 they will be scrapping this visa. However, it will take them many months to implement this change (likely by Autumn). For those who are still interested, you should apply now whilst you still can.

The investor visa is thought for affluent non-EU applicants. It is popularly known as a ‘Golden Visa’. It’s a blue-ribbon visa that basically rolls out the red rug for its privileged holders that neatly cuts through all the red tape. Its purpose is to foster foreign investments in Spain. Whilst there are many different ways to attain a GV, the most popular (and least expensive) is by investing in Spanish real estate. This requires investing €500,000 in property.

We should point out that it applies retrospectively; meaning that any non-EU national that bought a property in Spain for over 500k on or after the 28th of September 2013 may qualify. The investment in property can be made either as a physical person or as company. Alternatively, you can also deposit €1mn in a Spanish bank (no need to invest it), or you can invest €2mn in Spanish listed shares. All three ways will allow you to qualify for a coveted golden visa.

Unlike the other four visas listed below, renewals are not tied to proving you live in Spain all year round. They are based on keeping the investment. This ability to override the 90/180-day rule and not being ‘forced’ to live in Spain, make it one-of-a-kind visa and goes on to explain why it is highly sought-after by affluent individuals.

Another point to consider, is that the Golden Visa is the ONLY visa in Spain which does not make you tax resident in Spain on applying for it. GVs allow you the right to work in Spain (optional). This visa is attained by us in under 3 weeks.

Suitable for:

Affluent applicants who invest €500,000 in Spanish real estate.
Affluent applicants who deposit €1mn in a Spanish bank.
Affluent applicants who invest €2mn in Spanish Teasury bonds, or €1,000,000 in shares of publicly trading Spanish companies.

Further reading: Spanish Golden Visa Explained

2. Digital Nomad Visa (tax-free visa)

Spain’s Digital Nomad Visa (DNV) was approved in December 2022. The DNV is extensive to family members i.e. spouse and children under the age of 18 years old.

It allows applicants to work remotely from Spain i.e. teleworkers. The main advantage of a DNV is its privileged taxation. It grants its applicants a special tax regime whereby they pay very few taxes as opposed to the standard tax rates that apply to Spanish tax residents.

The main two tax advantages open to successful DNV applicants are:

No tax on assets & income held abroad. This is of special interest for applicants holding substantial wealth and interests abroad Spain (i.e. HNWIs), which would go untaxed by Spain.
A flat tax rate of 24% on any income derived strictly in Spain.

Please contact us if you wish to pursue a DNV. This visa is attained by us in under 3 weeks.

Suitable for:

• Teleworkers
• Digital nomads
• Self-employed (freelancers) who manage their business remotely

Further reading: Tax Advantages of Spain’s Digital Nomad Visa

3. Marriage Visa – EU Family Regroupment

It’s intended for families or couples that have been separated, in and out of the EU. It seeks to reunite them in an expedited manner within the EU. So, although this type of visa is popularly dubbed as ‘Marriage Visa,’ it would rather be more appropriate to label it as ‘Family Visa’. Unfortunately, the term 'Marriage Visa' has caught on and sounds more catchy, so we will just stick to it for simplicity's sake.

Its scope goes well beyond a married couple. It ought to be understood in broader terms, as in family reunion. As its own name implies, couples must be married (including same-sex partners), this is the core requirement. Alternatively, it can also be a civil partnership. This visa allows you the right to work in Spain. This visa is fast-tracked, we can get it in one month.

Suitable for:

Separated family members that wish to reunite within the EU
Married couples

Further reading: EU-Family Regrouping (Marriage Visa)

4. Business Visa – Lucrative Visa

As its own name implies, this permit allows the applicant to work in Spain as you will be self-employed. This residency applies to someone who is looking to set up his own business in Spain. Typically, you will be acting as a director or managing director overseeing the company. Needless to say, one of the key requirements is that you will have enough means to be self-supporting, both for yourself and your family for one year.

Suitable for:

Applicants (families) wishing to set up and run a business in Spain
Self-employed
Dauntless entrepreneurs

Further reading: Lucrative residency permit (Business Visa)

5. Non-Lucrative Visa – Pensioner’s Visa

As its own name implies, this visa allows applicants to live, but not to work, in Spain. If you are working, or plan to work in Spain, you will be stripped of this visa. Only pensioners should apply for it.

The applicant will be expected to be self-supporting and will be required to prove he or she has enough savings for at least two years. This visa is ideal for retirees who wish to spend extended periods of time in Spain – without working – enjoying the finer things in life.

This visa is available from us from only £300.

Suitable for:

Pensioners
Would-be buyers, long-term tenants
Bon vivants

Our law firm has a track record of 100% attaining Spanish visa & residency permits since 2013. We have assisted hundreds of individuals and their families.

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience specializing in immigration & residency visas. We also assist clients buying, selling, or renting properties in Spain. You can contact us by e-mail at info@larrainnesbitt.com, by telephone at our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Spanish visa applications: criminal records

My Spain Residency, March, 5. 2024

A staple requirement across all visa applications in Spain is that applicants must supply a criminal record over the previous 5 years.

This record should be clean, showing no records of any kind.

However, at times some applicants made a juvenile mistake which led them to commit a misdemeanour i.e. drunk driving offence. Unbeknownst to them, 30 years on this still shows on their record. If the conviction is spent, you can request to have it removed so your criminal record appears as clean. If unspent, you simply cannot.

As stated, for the purposes of a Spanish visa application, your criminal record must always appear as clean. If there is any conviction showing, whether spent or unspent, your visa application is going to be turned down by Spanish Immigration Authorities.

My Spain Residency has a 100% track record attaining Spanish residency

At Larrain Nesbitt Abogados, we have assisted hundreds of non-EU nationals, and their families, to successfully attain a Spanish residency permit since 2013.

Immigration & visa services available from Larraín Nesbitt Abogados:

Golden Visa Service (Investor Visa)
Non-Lucrative Visa (Pensioner’s Visa)
Lucrative Visa (Business Visa)
EU-Family Regroupment (Marriage Visa)
Digital Nomad Visa (Tax-free visa)
Non-Domiciled Tax Scheme (Beckham's Law)
Spanish Residency permit for EU nationals

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.

Spain’s Digital Nomad Visa

My Spain Residency, January, 11. 2024

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of January 2024

Introduction

Spain’s new Digital Nomad Visa (DNV) has taken the visa market by storm! Fancy working remotely from a beach in Spain, sipping a mojito with 21 degrees in good company paying almost no tax (*)? The DNV has you covered!

The DNV offers unique tax advantages that no other Spanish visa can hope to match, not even a coveted Golden Visa. Its main outlier, and what distinguishes it from other available visas, is precisely the wide array of tax benefits it offers. The DNV has been purposely devised so successful applicants pay few taxes in Spain; the purpose is to incentivize overachievers to relocate and work (remotely) in Spain.

The DNV is modelled after Beckham’s Law, enacted in 2015, and which applies to EU nationals which in turn was inspired by the UK’s wildly popular Non-Domiciled taxpayer scheme. The DNV applies to non-EU nationals and offers basically the same tax advantages as Beckham’s Law.

It’s a legal fiction whereby a non-EU taxpayer is treated as a non-fiscal resident in Spain, but for administrative purposes, they are regarded as fully resident in Spain. The tax significance of this nuance simply cannot be understated enough and opens the door to a slew of tax benefits I collate below.

(*) Precisely because of its huge tax advantages, the law time-gates them to a maximum of five years plus one.

Needless to say, a DNV makes you tax resident in Spain (that’s precisely the whole point!).

Because of its nature (to attract talented individuals), and similar to Golden Visas, all DNV applications are fast-tracked. In under 3 weeks you know if your application has been successful.

In a nutshell, the DNV is all about paying (very) low income tax, or none at all (as assets & interests held abroad Spain go untaxed!)

DNV tax benefits

All income & assets held abroad go untaxed. In other words, any source of worldwide income is tax-exempt (just like with the popular UKs non-dom tax scheme). The only exception is any income derived abroad from working.
DNV holders only pay tax strictly on the income they derive working remotely in Spain for a foreign employer. They will pay a flat tax rate of 24% on the first €600,000 of gross annual earnings over a five-year period.
They are not required to file a 720 tax return (unlike Spanish tax residents)
They are not required to file Wealth Tax (unlike Spanish tax residents)
You can request to defer the payment of tax on the first and second year without penalties or delay interests being rolled on top (as is standard)
For the purposes of other tax agencies, you are considered tax resident in Spain.

General staple requirements

Non-EU national.
Hire private health insurance from an approved health provider in Spain (you need to be under 75 years old), or
Enrol in the Social Security
Clean criminal record (previous 5 years).
Be self-supporting (you will not claim benefits from the state): you need to show a minimum bank balance of €34,000/year for the main applicant. A further €8,400/year for every dependent.
Not be already in Spain illegally at the time of making a visa application.

DNV specific requirements

If employed, you need to prove you are hired by a foreign company. You need to have been working for this employer for at least 3 months prior to making a DNV application. A work contract is the core requirement (12 months, or more). A copy of your job contract will be required. Alternatively, if self-employed (freelancer), a letter from the company stating you are self-employed, and company records proving it has been operational for over 12 months.
You need to supply a copy of holding formal academic qualifications i.e. a university degree, business school, or professional qualification, or,
alternatively, you need to prove you have at least 3 years of work experience in the job position you are being hired for.
Not to have resided in Spain during the previous 5 years of making an application.
Not to obtain income from a permanent establishment in Spain.

LNA has a 100% track record attaining Spanish residency

At Larrain Nesbitt Abogados, we have assisted hundreds of non-EU nationals, and their families, to successfully attain a Spanish residency permit since 2013.

Interested? Come and speak to Larraín Nesbitt Abogados’ friendly staff who will be pleased to guide you through the different residency options, choosing the one that appeals to you most.

Your family’s success is only one call away: (+44) 07543 838 218, or (+34) 952 19 22 88.

Larraín Nesbitt Abogados, small on fees, BIG on service.

Beckham’s Law Explained (Spain’s Non-Domiciled Tax Scheme)

My Spain Residency, November, 8. 2023

Marbella-based Larraín Nesbitt Abogados (LNA) has over 20 years’ taxation & conveyancing experience at your service. We offer a wide range of 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Lawyers
1st November 2023

In 2015, Spain introduced a special tax regime for wealthy EU expatriates who relocate to Spain. Following in the footsteps of other countries’ successful non-domiciled tax schemes, namely the United Kingdom, the self-declared goal of this programme is to attract high achievers to relocate to Spain on the back of a job offer. The typical taxpayer profile that qualifies would be a high-profile artist, techy, high-ranking corporate employee, etc. Over 10,000 foreigners settled in Spain have benefitted from this special tax arrangement.

In a nutshell, this tax scheme allows EU nationals to make spectacular tax savings on paying Income Tax in Spain (IRPF). If you opt into this scheme, you stand to benefit from substantial tax breaks on both income derived in Spain as well as worldwide income.

On opting into this special tax regime, a legal fiction takes place whereby EU expats are treated (for admin purposes) as if they are a resident taxpayer in Spain. Albeit in practice, for tax purposes, the taxpayer is regarded as a non-resident. Meaning you in fact get the best of both worlds; you get all the perks from being legally resident in Spain, yet you pay a substantially lower tax bill as you are deemed in practice as a non-resident taxpayer.

Who can apply?

Any European Union national relocating to Spain as a result of a professional contract. You need to be hired by a Spanish company or else by a foreign company with a permanent establishment in Spain. The contract is the core requirement to opt into this tax scheme. Non-EUs may also apply but may require a visa to live and work in Spain. Non-EUs are advised to benefit instead from a Digital Nomad Visa, which offers almost identical tax benefits and is also a visa permit.
Not to have resided in Spain on the previous 10 years.
No earnings derived from a permanent establishment in Spain.

The tax benefits

Spanish income. The first €600,000 earned from a source within Spanish territory will be taxed at a flat rate of 24% (in lieu of the standard top marginal rate of 47%). As can be surmised, even for earnings whose source is derived exclusively in Spanish territory, the tax savings are huge.
Worldwide income. However, it is here where this tax scheme truly shines and comes into its own. Spanish Tax Authorities only tax you on your income derived within Spanish territory. Meaning, any other source of worldwide income is tax-exempt (just like with the popular UKs non-dom tax scheme). Needless to say, this unique tax advantage offers a hugely attractive prospect for those taxpayers with substantial earnings, assets, and interests overseas. The only exception is any income derived abroad from working.
Exempt from submitting tax return 720
Exempt from submitting wealth tax *
Five years plus one. Because of its outstanding tax advantages, the government time gates the tax benefits. It applies on the fiscal year of relocation as well as on the following five years (total up to six years).

*contingent on the value of your Spanish estate.

Potential disadvantages

As written above, a legal fiction applies whereby you are regarded as a non-resident taxpayer (non-domiciled). The implication of this is that as you are not regarded as a tax resident, you may not benefit from lenient tax allowances on personal income tax as would be standard practice.
This tax scheme only works out if the taxpayer's country of origin has a double taxation treaty in place with Spain.

Conclusion

Beckham’s Law addresses a gap for high-end professionals who wish to relocate to Spain (on the back of a job contract), alone or with their families, and enjoy all the country has to offer, including ultra-low taxes, regardless of where they settle down in Spain i.e. in Mallorca.

If you are a high-flyer, don’t fancy paying many taxes, and wish to relocate to Spain (legally), this is the tax scheme for you. Give us a call!

In effect, this blue-ribbon tax scheme allows you, and your family, to get the best of both worlds; you get to enjoy all the perks of being legally resident in Spain albeit you are fiscally treated as a non-resident taxpayer, paying little to no tax. In my book, that’s a win-win.

At Larrain Nesbitt Abogados, we offer the following immigration service: Beckham's Law

Please note the information provided in this article is of general interest only and is not to be construed or intended as a substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

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