EU/EEA/Swiss free movement (EU citizen registration certificate) (Certificado de registro de ciudadano de la Unión)

EU/EEA/Swiss free movement (EU citizen registration certificate) is a residence route in Spain (Livre circulação UE / EFTA). Register within 3 months; non-active: health insurance + sufficient resources (~100% IPREM guidance). Permanent after 5 yrs. Citizenship 10 yrs (renounce prior nationality unless exempt) + DELE A2 + CCSE. Gov fees ~€40 (family of 3).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Spain

183 days in calendar year (sporadic absences count) or main economic interests in Spain

No split year; rebuttable presumption if spouse + minor children live in Spain; Beckham regime 6 yrs

Residence certificate: AEAT certificado de residencia fiscal

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Spain on the interactive map →abrir na base de dados → →Página oficial ↗

EU residence rights and relocation planning →

Requirements at a glance

There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 10 years.

How holders are taxed

Worldwide 19–47%; wealth & solidarity tax; Beckham if employed

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categoria	Livre circulação UE / EFTA
Investimento	—
Taxas (família)	CHF 40
Rendimento / ano	—
Património	—
Estadia mín.	0
RP	5
Cidadania	10
Trabalho	yes
Elegível	EU/EEA/CH only
Impostos	Worldwide 19–47%; wealth & solidarity tax; Beckham if employed
À data de	2026-10

Página oficial

abrir na base de dados →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.