As of May 20, 2025, Spain has implemented a significant change to its Non-Lucrative Visa (NLV) program, introducing a mandatory minimum stay of 183 days per calendar year for visa renewal eligibility. This is a major change to the more flexible rule that we have been enjoying for the past 7 years. This adjustment aligns the NLV with Spain’s tax residency criteria and aims to ensure that visa holders establish genuine, long-term ties to the country.  

What Is the 183-Day Rule?

Under the updated regulation, NLV holders must reside in Spain for more than 183 days within a calendar year to qualify for visa renewal. This means that you will now have to be on the tax system. This change replaces the previous, less formal six-month stay guideline. The rule is designed to synchronize immigration and tax residency laws, making it more challenging for individuals to maintain residency status without becoming tax residents.   

Tax Residency Implications

Spending over 183 days in Spain in a calendar year classifies an individual as a tax resident, obligating them to declare and potentially pay taxes on their worldwide income. This includes all income from abroad like pensions, investments, and rental income. While Spain has double taxation agreements with many countries, it’s crucial for NLV holders to consult with a tax professional to understand the obligations and avoid unexpected liabilities.    

Arrival Timing and Its Impact

For those arriving in Spain mid-year, the 183-day count for visa renewal begins from the date of arrival and extends over the next 12 months. However, for tax residency purposes, the 183-day threshold is assessed within the calendar year (January to December). Therefore, counting days for both requirements is confusing and tedious.

Extended Renewal Period and Financial Requirements

Alongside the new stay requirement, the NLV renewal period has been extended from two to four years. Consequently, applicants may need to demonstrate sufficient financial means to support themselves for the entire four-year period at the time of renewal. This could involve providing evidence of savings, pensions, or other income sources and making it more difficult for many to meet the income requirement.

Conclusion

The introduction of the 183-day minimum stay requirement marks a significant shift in Spain’s approach to the Non-Lucrative Visa, emphasizing the need for genuine residency and alignment with tax obligations. We have been coming here on a NLV not staying over 180 days to ensure that we remained tax resident of Canada. This option is no longer available. If you come to Spain on a NLV, you will need to be a tax resident of Spain. 

As far as we are concerned, we are now living full time in Spain on a Golden Visa which you can read about here. 

Prospective and current NLV holders should carefully plan their stays, understand the tax implications, and seek professional advice to ensure compliance with the new regulations.