{"schemaVersion":1,"passportCode":"ES","passportUrl":"https://multipassrank.com/passport/spain","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"0d3af9bbbf6e204bd4f5e6473990166feeafcd2628a643915205f724df42e5a8","notes":"Independently opened and read the relevant text of all 22 cited official sources. Normattiva date-pinned article bodies, Milan Prefecture guidance and selected BOE provisions were read through direct public HTTP retrieval where browser extraction failed or was truncated. Verified Italy's ordinary ten-year legal-residence route, reduced cohorts, registration requirement, B1 proof alternatives and the separate language-learning and oath disability judgments. Kept the 2025 automatic-acquisition reform distinct from ordinary naturalisation. Verified current TUIR residence, calendar period, tax base, source-income, credit and treaty provisions; the citizenship-linked presumption remains qualified because its current jurisdiction list was not established. Read Gazette Articles 376 and 377 together: replacement taxation provisions apply from 1 January 2027, not their 2026 publication date. Verified Spain Civil Code Articles 21–23, the actual additional provision four on educational language certificates (not the separate SICELE amendment), test-waiver rules, French renunciation exception without a shorter residence period, and the official application service. AEAT and the national administration support the scoped residence, worldwide/source-income and treaty facts. This approval concerns the four topics and exact candidate bytes only; it does not establish individual eligibility, all nationality-retention consequences, special tax regimes or a personal tax liability."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"0d3af9bbbf6e204bd4f5e6473990166feeafcd2628a643915205f724df42e5a8","notes":"Independently opened and read the relevant text of all 22 cited official sources. Normattiva date-pinned article bodies, Milan Prefecture guidance and selected BOE provisions were read through direct public HTTP retrieval where browser extraction failed or was truncated. Verified Italy's ordinary ten-year legal-residence route, reduced cohorts, registration requirement, B1 proof alternatives and the separate language-learning and oath disability judgments. Kept the 2025 automatic-acquisition reform distinct from ordinary naturalisation. Verified current TUIR residence, calendar period, tax base, source-income, credit and treaty provisions; the citizenship-linked presumption remains qualified because its current jurisdiction list was not established. Read Gazette Articles 376 and 377 together: replacement taxation provisions apply from 1 January 2027, not their 2026 publication date. Verified Spain Civil Code Articles 21–23, the actual additional provision four on educational language certificates (not the separate SICELE amendment), test-waiver rules, French renunciation exception without a shorter residence period, and the official application service. AEAT and the national administration support the scoped residence, worldwide/source-income and treaty facts. This approval concerns the four topics and exact candidate bytes only; it does not establish individual eligibility, all nationality-retention consequences, special tax regimes or a personal tax liability."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"ES","topic":"citizenship","title":"Spain Citizenship Requirements","summary":"Spain's ordinary nationality-by-residence route requires ten years of legal, continuous residence immediately before applying. Reduced periods, integration evidence and renunciation exceptions depend on the applicant's cohort.","scope":"Ordinary adult nationality by residence; reduced statutory cohorts are distinguished from the baseline, and descent, option and exceptional grants are not fully covered.","jurisdiction":"Spanish nationality","routeId":"spain-residence-2026","routeType":"naturalisation","facts":[{"id":"residence","label":"Ordinary legal residence","text":"The baseline is ten years of legal, continuous residence immediately before the application. It is not a physical-presence day total or a processing estimate.","state":"documented","sourceIds":["top20-es-civil-code"],"locator":"Civil Code Article 22(1) and (3)","constraint":{"value":10,"unit":"years","basis":"legal_residence","cohort":"Ordinary adult applicant outside a reduced-period cohort"}},{"id":"cohorts","label":"Reduced periods are cohort-specific","text":"Recognised refugees need five years. Two years applies to nationals by origin of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea or Portugal, and Sephardic applicants. Article 22(2) defines separate one-year birth, option, guardianship and family cohorts.","state":"conditional","sourceIds":["top20-es-civil-code"],"locator":"Civil Code Article 22(1)–(3); all periods retain legal, continuous, immediately preceding residence"},{"id":"conduct","label":"Conduct and grant decision","text":"Good civic conduct and sufficient integration must be proved. The Justice Minister may refuse for reasoned public-order or national-interest grounds.","state":"conditional","sourceIds":["top20-es-civil-code"],"locator":"Civil Code Articles 21(2) and 22(4)"},{"id":"language","label":"Spanish language and civic knowledge","text":"Ordinarily, applicants must pass DELE Spanish at CEFR A2 or higher and the CCSE constitutional and sociocultural test. Listed nationality exemptions, a prior qualifying DELE diploma and specified official educational certificates can replace the language examination; the two-year residence cohort is not identical to the DELE-exempt cohort.","state":"conditional","sourceIds":["top20-es-language-regulation"],"locator":"Royal Decree 1004/2015 preamble (CEFR), Article 6(1), (5), (7)–(8), and additional provision four"},{"id":"test-waivers","label":"Waivers and accessible examinations","text":"Disability accommodations are available. Applicants unable to read or write or with learning difficulties may request a waiver before applying; it is not automatic. Those schooled in Spain who completed compulsory secondary education can submit the relevant proof with the nationality application without a prior waiver request.","state":"conditional","sourceIds":["top20-es-test-procedure"],"locator":"Order JUS/1625/2016 Article 10(5), as amended by Order JUS/1018/2022"},{"id":"multiple","label":"Renunciation and treaty exceptions","text":"A renunciation declaration is generally required. Exceptions cover people from Ibero-American countries, Andorra, the Philippines, Equatorial Guinea and Portugal, Sephardic people originating from Spain, and French citizens under the bilateral convention. The French exception does not reduce the residence period; the other nationality's law must also be checked.","state":"conditional","sourceIds":["top20-es-france-nationality"],"locator":"Instruction of 31 March 2022, introduction and section II.2 interpreting Civil Code Articles 23 and 24"},{"id":"completion","label":"Oath and registration","text":"The required oath or promise, applicable nationality declaration and Civil Registry registration complete acquisition. A grant lapses if the required appearance is not made within 180 days after notification.","state":"conditional","sourceIds":["top20-es-civil-code"],"locator":"Civil Code Article 21(4) and Article 23"},{"id":"application","label":"Official application","text":"The Justice Ministry's electronic service accepts nationality-by-residence applications and supporting documents, with a separate service for requests to waive the Cervantes tests.","state":"documented","sourceIds":["top20-es-nationality-application"],"locator":"Solicitud de nacionalidad española por residencia; Solicitud de Dispensas de las pruebas del Instituto Cervantes"}],"limits":["No general safe absence allowance is established by this review. Residence continuity, the exact reduced-period category and documentary proof require individual review.","Renunciation declarations do not determine another country's loss rules. This is an acquisition-route summary, not a complete account of later nationality-retention duties or a promise of approval."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"0d3af9bbbf6e204bd4f5e6473990166feeafcd2628a643915205f724df42e5a8","notes":"Independently opened and read the relevant text of all 22 cited official sources. Normattiva date-pinned article bodies, Milan Prefecture guidance and selected BOE provisions were read through direct public HTTP retrieval where browser extraction failed or was truncated. Verified Italy's ordinary ten-year legal-residence route, reduced cohorts, registration requirement, B1 proof alternatives and the separate language-learning and oath disability judgments. Kept the 2025 automatic-acquisition reform distinct from ordinary naturalisation. Verified current TUIR residence, calendar period, tax base, source-income, credit and treaty provisions; the citizenship-linked presumption remains qualified because its current jurisdiction list was not established. Read Gazette Articles 376 and 377 together: replacement taxation provisions apply from 1 January 2027, not their 2026 publication date. Verified Spain Civil Code Articles 21–23, the actual additional provision four on educational language certificates (not the separate SICELE amendment), test-waiver rules, French renunciation exception without a shorter residence period, and the official application service. AEAT and the national administration support the scoped residence, worldwide/source-income and treaty facts. This approval concerns the four topics and exact candidate bytes only; it does not establish individual eligibility, all nationality-retention consequences, special tax regimes or a personal tax liability."},"url":"https://multipassrank.com/passport/spain/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"ES","topic":"taxes","title":"Spain Individual Tax Context","summary":"Spain normally taxes resident individuals on worldwide income and non-residents on Spanish-source income. Residence depends on presence or economic connections, with family presumptions, nationality-linked exceptions and treaty rules.","scope":"Baseline individual IRPF and IRNR framework; not a tax-rate comparison, full regional or wealth-tax guide, or determination of eligibility for a special inbound regime.","jurisdiction":"Spanish personal income tax (IRPF) and non-resident income tax (IRNR)","facts":[{"id":"residence","label":"Presence or economic centre","text":"Residence can arise from more than 183 days in Spain during the calendar year or the main centre of activities or economic interests in Spain. Sporadic absences count unless foreign tax residence is proved. Shorter presence alone does not establish non-residence.","state":"conditional","sourceIds":["top20-es-tax-residence"],"locator":"Normativa interna, first two residence tests and absence rule"},{"id":"family","label":"Family presumption and residence evidence","text":"Habitual Spanish residence of a non-separated spouse and dependent minor children creates a rebuttable presumption. A residence permit and tax residence are not the same status.","state":"conditional","sourceIds":["top20-es-tax-residence"],"locator":"Normativa interna, family presumption; Acreditación de la residencia fiscal"},{"id":"worldwide","label":"Residents' foreign income","text":"Ordinary IRPF residents are taxed on worldwide income, subject to applicable double-tax agreements. The tax period is the calendar year, and an ordinary residence change does not split it. Special inbound regimes have separate conditions and are outside this baseline.","state":"conditional","sourceIds":["top20-es-tax-overview"],"locator":"Clases de contribuyentes en la imposición sobre la renta; Régimen especial de los trabajadores, profesionales, emprendedores e inversores desplazados"},{"id":"source","label":"Non-residents' Spanish income","text":"Non-resident individuals can owe IRNR on Spanish-source income. Category-specific connections include work performed in Spain, Spanish property income and certain dividends or pensions; treaty provisions and statutory exclusions still matter.","state":"conditional","sourceIds":["top20-es-tax-overview","top20-es-tax-source"],"locator":"Tax overview: Clases de contribuyentes; source-income guidance items 2, 3, 5 and 6"},{"id":"nationality","label":"Specific nationality-linked continuation","text":"Spanish nationals moving to a non-cooperative jurisdiction remain IRPF taxpayers for the year of the move and four following tax periods. Specified Spanish diplomatic and public-service cases abroad also have special rules and exceptions; this is not universal citizenship-based taxation.","state":"conditional","sourceIds":["top20-es-tax-residence"],"locator":"Normativa interna, Spanish-national relocation rule and note (1); Supuestos especiales"},{"id":"treaties","label":"Dual residence and treaties","text":"Where domestic laws both claim residence, an applicable treaty may resolve the conflict through permanent home, closer personal and economic ties, habitual abode, nationality and ultimately competent-authority agreement. Check the actual treaty rather than assuming a uniform exemption.","state":"conditional","sourceIds":["top20-es-tax-residence"],"locator":"Convenio y doble residencia, criteria 1–5"}],"limits":["General information, not personal tax advice. Income categories, treaty relief, filing obligations and any regional rules require the tax authority or a qualified adviser.","Foreign-asset reporting, wealth taxes, special inbound regimes and individual treaty outcomes are not comprehensively reviewed here."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"0d3af9bbbf6e204bd4f5e6473990166feeafcd2628a643915205f724df42e5a8","notes":"Independently opened and read the relevant text of all 22 cited official sources. Normattiva date-pinned article bodies, Milan Prefecture guidance and selected BOE provisions were read through direct public HTTP retrieval where browser extraction failed or was truncated. Verified Italy's ordinary ten-year legal-residence route, reduced cohorts, registration requirement, B1 proof alternatives and the separate language-learning and oath disability judgments. Kept the 2025 automatic-acquisition reform distinct from ordinary naturalisation. Verified current TUIR residence, calendar period, tax base, source-income, credit and treaty provisions; the citizenship-linked presumption remains qualified because its current jurisdiction list was not established. Read Gazette Articles 376 and 377 together: replacement taxation provisions apply from 1 January 2027, not their 2026 publication date. Verified Spain Civil Code Articles 21–23, the actual additional provision four on educational language certificates (not the separate SICELE amendment), test-waiver rules, French renunciation exception without a shorter residence period, and the official application service. AEAT and the national administration support the scoped residence, worldwide/source-income and treaty facts. This approval concerns the four topics and exact candidate bytes only; it does not establish individual eligibility, all nationality-retention consequences, special tax regimes or a personal tax liability."},"url":"https://multipassrank.com/passport/spain/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-es-civil-code","publisher":"Spain — Official State Gazette","title":"Civil Code, Articles 21–25 — nationality by residence and completion conditions","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1889-4763","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-es-language-regulation","publisher":"Spain — Official State Gazette","title":"Royal Decree 1004/2015 — nationality-by-residence regulation, consolidated September 2024","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-12047","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-es-test-procedure","publisher":"Spain — Official State Gazette","title":"Order JUS/1625/2016 — test exemptions and waiver procedure, consolidated October 2022","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2016-9314","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-es-france-nationality","publisher":"Spain — Official State Gazette / Directorate-General for Legal Security and Public Faith","title":"Instruction of 31 March 2022 — Spain–France nationality convention","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2022-5573","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-es-nationality-application","publisher":"Spain Ministry of Justice","title":"Electronic application for Spanish nationality by residence","url":"https://sede.mjusticia.gob.es/es/tramites/nacionalidad-espanola","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-es-tax-residence","publisher":"Spain Tax Agency","title":"Non-resident tax manual — residence of individuals","url":"https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-01-contribuyente-residencia/residencia-personas-fisicas.html","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-es-tax-overview","publisher":"Spain General Access Point — information supplied by the Tax Agency","title":"Personal income tax — taxpayer classes, filing and special regimes","url":"https://administracion.gob.es/tu-espacio-europeo/derechos-obligaciones/ciudadanos/trabajo-jubilacion/fiscalidad/impuesto-renta","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-es-tax-source","publisher":"Spain Tax Agency","title":"Income obtained in Spain — scope of non-resident income tax","url":"https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/rentas-obtenidas-espana-sujecion-irnr.html","language":"es","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"ES","providerEntityCode":"ESP","providerEntityName":"Spain","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.918,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"ES","providerEntityCode":"ESP","providerEntityName":"Spain","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":83.8878048780488,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}