Spain Non-Lucrative Visa 2026: the income requirement, documents and 183-day rule

A route for non-EU nationals who want to live in Spain without working.

The Spain Non-Lucrative Visa (NLV) lets non-EU nationals live in Spain for a year at a time, renewable in two-year blocks, provided they can support themselves without taking a job. The 2026 income threshold is 400% of the IPREM, which at EUR 600 a month works out to EUR 2,400 monthly or EUR 28,800 a year for the main applicant, with EUR 600 a month added for each family member. The visa does not permit any work, including remote work, and spending more than 183 days in Spain triggers tax residency on worldwide income. The current legal framework is Real Decreto 1155/2024 (Articles 61 to 64), in force since 20 May 2025 and last amended by RD 316/2026 on 14 April 2026, though the NLV provisions themselves were not changed.

Who is the Non-Lucrative Visa for?

The NLV is designed for non-EU nationals who want to reside in Spain without carrying out any gainful activity, whether employed or self-employed. Article 61.1 of RD 1155/2024 defines it as residence “without performing labour or professional activities.” The Ministry of Foreign Affairs describes it as a visa for those with sufficient and guaranteed means to live on without needing to work in Spain. In practice, the typical applicant is a retiree drawing a pension, a person living off investment income or savings, or someone taking a sabbatical year who can prove they have enough funds to cover their stay.

The visa is not suitable for anyone who plans to work online. The consular pages are explicit: the NLV “does not constitute a work permit and does not allow any type of work or professional activity, including remotely (online).” Remote workers should look at the Digital Nomad Visa, which is built specifically for teleworkers employed by companies outside Spain, or our side-by-side comparison of the two routes.

How much income do you need for the NLV in 2026?

The income requirement is pegged to the IPREM (Indicador Publico de Renta de Efectos Multiples), a Spanish government income indicator that is revised annually through the General State Budget (Presupuestos Generales del Estado). Because no new budget has been passed since 2023, the IPREM has been frozen at EUR 600 a month, or EUR 7,200 a year based on 12 pays, since 2023. This is confirmed by the IPREM table published by the Ministry of Foreign Affairs, which shows the same EUR 600 monthly figure for 2023, 2024, 2025 and 2026.

Article 62.1 of RD 1155/2024 sets the NLV income requirement: the main applicant must show 400% of the IPREM, which means EUR 2,400 a month or EUR 28,800 a year. Each accompanying family member adds 100% of the IPREM, or EUR 600 a month (EUR 7,200 a year). Article 62.2 requires the global amount to cover the entire validity period of the authorisation requested, not just a single month.

Requirement	2026 IPREM basis	Monthly amount	Annual amount
Main applicant (400% IPREM)	EUR 600 x 4	EUR 2,400	EUR 28,800
Each family member (+100% IPREM)	EUR 600 x 1	EUR 600	EUR 7,200
Couple (main + 1 dependent)	500% IPREM	EUR 3,000	EUR 36,000

You must prove sufficient means to cover these amounts for the initial year of residence. Acceptable proof, per Article 62.3, includes bank statements showing savings, pension income, investment income or a regular source of funds that does not require paid work in Spain. Property titles, certified cheques and credit cards accompanied by bank certification of the available credit are also accepted. Foreign documents must be legalised with an apostille and officially translated into Spanish.

What documents do you need to apply?

The application is submitted in person at a BLS Spain Visa Application Center, which handles visa processing on behalf of Spanish consulates. The required document pack, drawn from the consular pages published by the Ministry of Foreign Affairs and the procedure set out in Articles 61 and 63 of RD 1155/2024, includes:

1. National visa application form, completed and signed
2. EX-01 form (Solicitud de autorizacion de residencia temporal no lucrativa)
3. Passport with at least one year of validity and two blank pages
4. Proof of financial means meeting the 400% IPREM threshold
5. Health insurance: a public or private policy from an entity authorised to operate in Spain, valid for one year, covering 100% of medical, hospital and out-of-hospital expenses with no deductibles, copayments, waiting periods or coverage limits. Travel insurance is not accepted.
6. Medical certificate confirming no diseases with serious public health repercussions, issued no more than 90 days before application
7. Criminal record check from countries where you have lived for the past five years, apostilled and translated into Spanish
8. Proof of residence in the consulate’s jurisdiction (such as a driving licence or state ID)
9. Residence permit fee (Form 790-052), selecting initial temporary residence authorisation

The consulate may request additional documents or a personal interview. According to Article 63.4, the immigration office (oficina de extranjeria) has a maximum of one month from receipt of the consular communication to resolve the application. If no response is issued within that period, the request is deemed denied (desestimacion por silencio). After entry into Spain, Article 63.5 requires the applicant to request the corresponding Foreigner Identity Card (TIE) in person within one month.

The consular fee structure was updated with rates effective from 1 January 2026. The Washington embassy publishes a residency permit fee of USD 13, with the visa fee varying by reciprocity. Fees are revised quarterly according to exchange rates and can change.

Does the NLV make you a Spanish tax resident?

The visa itself does not automatically make you a tax resident, but the way most NLV holders use it does. The Agencia Tributaria (AEAT) considers a person a Spanish tax resident if they spend more than 183 days in Spain during the calendar year, per Article 6 of the IRNR Law. The AEAT’s guidance, updated on 1 July 2026, is explicit that sporadic absences are counted as presence unless you can prove tax residency in another country. A person is resident or non-resident for the entire calendar year, as a change of residency does not interrupt the tax period.

Because the NLV renewal under Article 64.2.f of RD 1155/2024 requires more than 183 days of real and effective presence per calendar year, most NLV holders become tax residents by default. This means you would declare your worldwide income through IRPF (Impuesto sobre la Renta de las Personas Fisicas), Spain’s personal income tax, rather than the non-resident regime. For property owners, this has implications for how rental income, capital gains and wealth are taxed, all covered in our tax residency and the 183-day rule guide.

The distinction between administrative residency (holding a residence permit) and tax residency is important. The AEAT is explicit that having a residence permit in a country does not automatically mean being a tax resident there, but the 183-day physical presence test overrides that distinction for most NLV holders.

What is the NLV versus the Digital Nomad Visa?

The NLV and the Digital Nomad Visa (DNV) are often confused, but they serve fundamentally different purposes. The NLV is for people who will not work at all. The DNV, created under Ley 28/2022, is for remote workers employed by companies outside Spain. The income thresholds and tax regimes also differ.

Feature	Non-Lucrative Visa	Digital Nomad Visa
Work allowed	None, including remote	Remote work for non-Spanish companies
Income basis	400% IPREM	200% SMI (salario minimo interprofesional)
2026 threshold	EUR 2,400/month (EUR 28,800/year)	EUR 2,442/month (based on SMI of EUR 1,221)
Tax regime	Standard IRPF on worldwide income	Optional Beckham Law special regime
Initial validity	1 year	Up to 3 years
Renewal	2-year blocks	2-year blocks
Legal basis	RD 1155/2024, Articles 61-64	Ley 28/2022 (Ley de Startups)

The DNV’s income threshold is pegged to the SMI rather than the IPREM. With the 2026 SMI set at EUR 1,221 a month under RD 126/2026, 200% works out to EUR 2,442 a month. The DNV also offers access to the Beckham Law special tax regime, which taxes Spanish-sourced income at a flat rate for a limited period rather than under progressive IRPF rates. Our Beckham Law guide covers that regime in detail.

How does the NLV fit with property ownership?

Many NLV holders buy property on the Costa del Sol, but the visa is not tied to property ownership. You can rent and still hold the NLV. What matters is that you meet the income threshold and spend the required time in Spain.

If you do buy, the tax and ownership landscape is the same as for any non-resident buyer. The cost of buying adds roughly 12 to 15% on top of the purchase price, and ongoing holding taxes include IBI, the Modelo 210 for non-resident income, and potentially wealth tax, all explained in our non-resident property holding taxes guide. UK buyers should also read our post-Brexit guide, which covers the 90/180 Schengen rule that applies before the NLV is granted.

Retirees considering the move will find a fuller picture of the visa, tax and lifestyle decisions in our retiring to the Costa del Sol guide.

How do you renew the Non-Lucrative Visa?

The initial NLV authorisation lasts one year, as set out in Article 61.4. After that, renewals are granted in successive two-year periods. The renewal process is governed by Article 64 of RD 1155/2024, which sets out a more precise timeline than the general “apply before expiry” advice:

The renewal application window opens two months before the current authorisation expires. Submitting within this window automatically extends the validity of the previous authorisation until the procedure is resolved. There is also a three-month grace period after expiry during which you can still apply, though this may trigger a sanctioning procedure for the late filing.

Renewal requires meeting all of the following conditions under Article 64.2: holding a valid authorisation or being within the three-month grace period; demonstrating sufficient economic means as defined in Article 62; having maintained continuous health insurance; having school-aged dependants enrolled in school; paying the processing fee; and having resided in Spain for more than 183 days during the calendar year.

The renewal application is handled through the immigration office (Oficina de Extranjeria) rather than the consulate, since you are already in Spain.

What is the legal basis for the NLV in 2026?

The current regulation is Real Decreto 1155/2024, approved on 19 November 2024 and in force since 20 May 2025. It replaced the older RD 557/2011, which had governed Spanish immigration law since 2011. The non-lucrative residence provisions sit in Articles 61 to 64 of Title IV, carrying over the 400% IPREM income threshold and the one-year initial, two-year renewal structure.

The underlying statute is Ley Organica 4/2000 on the rights and liberties of foreigners in Spain, which RD 1155/2024 implements as its reglamento. The regulation was most recently amended by Real Decreto 316/2026 of 14 April 2026 (BOE-A-2026-8284), which modified several provisions of RD 1155/2024. The amendment focused on higher education institution registration and minor protection provisions, and did not alter the NLV articles (61 to 64) themselves. The consolidated text on the BOE website reflects the latest update published on 15 April 2026.

The income threshold is set as a percentage of the IPREM, which is itself fixed annually by the Spanish government through the General State Budget. The 2026 IPREM of EUR 600 a month has held steady since 2023, meaning the NLV income requirement has not changed in that period, though it could rise if a new budget law revises the IPREM.

This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Verify current requirements with an independent lawyer (abogado) or tax advisor (gestor/asesor fiscal) before acting.