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Moving to Spain from Latin America in 2026 — the complete roadmap your accountant won't give you

More than 3 million Latin Americans live in Spain, with hundreds of thousands more arriving every year from Argentina, Venezuela, Colombia, Ecuador and Mexico. Most navigate the Spanish system without specialist advice: they pay more tax than necessary, miss nationality timelines because of document errors, or set up companies with inefficient structures. The closure of the Ley de Nietos in October 2025 removed the fastest route for many, but the alternatives are stronger than they appear.

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Why BM Consulting

Specialised advice and personal service

BMC has been managing Latin American cases in Spain for over a decade — from arraigo social and laboral to nationality applications, first-year tax planning and company formation. One advisory team that speaks your language, understands your country of origin and knows the Spanish bureaucracy from start to finish.

  • Spain is the natural destination for Latin Americans

    shared language, common legal tradition and millions of compatriots already resident.

  • The Ley de Nietos closed in October 2025 (Ley 20/2022, Final Provision 4), but arraigo routes remain open — and the Ibero-American path to nationality takes just 2 years, not 10.

  • The arraigo reformed by RD 1155/2024 eases regularisation without requiring a prior job offer in most cases.

  • Citizens of Ibero-American countries can apply for Spanish nationality after just 2 years of legal residence (Art. 22 Civil Code), versus 10 years under the general regime.

How we work

From first contact to case completion

  1. Personal situation diagnostic

    We analyse your specific circumstances: country of origin, time already in Spain (if applicable), employment or business activity, overseas assets and objectives — whether regularisation, nationality, tax optimisation or company formation.

  2. Residency and documentation

    Depending on your profile, we process arraigo social (3 years + integration links), arraigo laboral (6 months + contract), family arraigo, or digital nomad / entrepreneur visa. In parallel we handle NIE and municipal registration, which starts the residency clock.

  3. First-year tax planning

    We analyse whether the Beckham Regime (Art. 93 LIRPF) is advantageous given your income profile, manage Modelo 720 obligations if you have overseas assets above €50,000, and prepare your double-taxation treaty strategy with your country of origin.

  4. Company structure (if applicable)

    If you plan to carry out economic activity in Spain, we determine whether a Sociedad Limitada (SL), self-employment as an autónomo, or a holding structure is the most efficient approach — and execute it.

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The problem

More than 3 million Latin Americans live in Spain, with hundreds of thousands more arriving every year from Argentina, Venezuela, Colombia, Ecuador and Mexico. Most navigate the Spanish system without specialist advice: they pay more tax than necessary, miss nationality timelines because of document errors, or set up companies with inefficient structures. The closure of the Ley de Nietos in October 2025 removed the fastest route for many, but the alternatives are stronger than they appear.

Our solution

BMC has been managing Latin American cases in Spain for over a decade — from arraigo social and laboral to nationality applications, first-year tax planning and company formation. One advisory team that speaks your language, understands your country of origin and knows the Spanish bureaucracy from start to finish.

Process

How we do it

1

Personal situation diagnostic

We analyse your specific circumstances: country of origin, time already in Spain (if applicable), employment or business activity, overseas assets and objectives — whether regularisation, nationality, tax optimisation or company formation.

2

Residency and documentation

Depending on your profile, we process arraigo social (3 years + integration links), arraigo laboral (6 months + contract), family arraigo, or digital nomad / entrepreneur visa. In parallel we handle NIE and municipal registration, which starts the residency clock.

3

First-year tax planning

We analyse whether the Beckham Regime (Art. 93 LIRPF) is advantageous given your income profile, manage Modelo 720 obligations if you have overseas assets above €50,000, and prepare your double-taxation treaty strategy with your country of origin.

4

Company structure (if applicable)

If you plan to carry out economic activity in Spain, we determine whether a Sociedad Limitada (SL), self-employment as an autónomo, or a holding structure is the most efficient approach — and execute it.

5

Nationality timeline

From day one of legal residence, we monitor the 2-year clock, prepare the CCSE exam schedule, and pre-gather origin-country documentation so it is never the bottleneck when you are ready to apply.

3-5M
Latin Americans resident in Spain (INE estimate)
2 years
Minimum residence period for Spanish nationality as an Ibero-American
200,000+
Venezuelans in Spain — the largest LATAM community (INE/Padrón estimate)
RD 1155/2024
Latest arraigo reform — in force since January 2025

I arrived from Buenos Aires in 2022 with a digital nomad visa that BMC arranged. They handled my Modelo 149, the company formation and now my nationality application is underway. Every euro I spent in fees came back multiplied in tax savings.

M.R. Founder, digital strategy consultancy, Buenos Aires → Madrid, 2022

Download our guide

LATAM → Spain 2026 Guide (PDF, 32 pages)

Spain receives tens of thousands of Latin Americans every year who are looking for a different life project: greater stability, access to the European market, quality public education or simply reunification with family already established in the country. With millions of Latin Americans residing in Spain (confirm the current INE Padrón figure before publishing) — Venezuelans, Argentinians, Colombians, Ecuadorians and Peruvians making up the largest communities — the support infrastructure exists, but the quality of advice is highly uneven.

This guide covers the four pillars of the settlement process: visas and residency regularisation, first-year tax planning, company formation in Spain and, when the time comes, Spanish nationality through the Ibero-American route. It is the roadmap BMC applies with every Latin American client who comes through our doors.

Why Spain is the natural destination for Latin America

The choice of Spain as a destination is not accidental. Structural factors make Spain the most accessible European country for the Latin American citizen:

Spanish eliminates the highest integration barrier facing any European immigrant. But beyond language, the Spanish legal order shares deep roots with the Latin American one: the Spanish Civil Code of 1889 is the direct model for the civil codes of Argentina, Colombia, Ecuador, Chile and most Ibero-American countries. An Argentine, Colombian or Peruvian encountering a Spanish lease, property deed or company formation document will recognise the fundamental concepts even if the local technical terms differ.

The Ibero-American nationality advantage

Article 22.1 of the Spanish Civil Code establishes that nationals of Ibero-American countries need a minimum of 2 years of legal residence to apply for Spanish nationality — versus 10 years under the general regime. This long-standing rule — dating to the 19th century and reflecting the special bonds between Spain and its former colonies — makes Spain the only European country where a Latin American can obtain EU citizenship within approximately 3 years: 2 of residence plus processing time.

The established community as a support network

The concentration of Latin Americans in Madrid (the largest community), Barcelona, Valencia, Murcia, Málaga and the Canary Islands creates networks of community support, informal employment before regularisation, and access to first-hand information. This social reality is the starting point for many arraigo processes: documented presence in the community is one of the integration links that RD 1155/2024 requires for arraigo social.

The remote work revolution

The Ley 14/2013 and its enhancement by the Ley 28/2022 de Startups pioneered the digital nomad visa in Europe. For the Latin American working remotely for a company in their home country or for global clients, this visa allows entry to Spain on a fully regular basis from day one — without finding a Spanish employer or waiting years of irregular presence.

The post-Ley de Nietos context: October 2025 closure

The Ley 20/2022 of 19 October, Ley de Memoria Democrática (BOE-A-2022-17099) extended the right to Spanish nationality to grandchildren and great-grandchildren of Civil War and Francoist exile, with a filing deadline of 21 October 2025.

That deadline is final and irreversible. Applications submitted after that date are rejected. Those filed before the deadline continue to be processed normally.

For Latin Americans who did not apply in time or did not meet the Ley de Nietos requirements, the alternatives are robust. See our full analysis: Ley de Nietos closed — what are your options in 2026.

Main alternatives after closure

1. The 2-year Ibero-American route: For nationals of the 18 Ibero-American countries listed in Art. 22 CC. Requires legal continuous residence, good civic conduct and passing the CCSE exam at the Instituto Cervantes.

2. Ley 12/2015 (Sephardic): Descendants of Sephardic Jews may apply for Spanish nationality without prior residence, by demonstrating historical connection to Spain. This route has no closure date and remains open.

3. Long-term residence + naturalisation under the general regime: For people who have been living in Spain — even irregularly — for 10 or more years. Long-term residency (5 years of continuous legal residence) is the prerequisite for naturalisation under the general regime.

The four pillars of settlement in Spain

The move from Latin America to Spain is not a single event but a process that unfolds over time. BMC structures it into four pillars managed in coordination:

Pillar 1: Visas and residency regularisation

  • Digital nomad visa (Ley 14/2013, updated Ley 28/2022): for remote workers with foreign employer or freelancers with non-Spanish clients. Processing time: 20 working days from the consulate.
  • Entrepreneur visa (Ley 14/2013): for those creating or managing a company in Spain. Requires a favourable report on the business project.
  • Family reunification: if a spouse or ascendants already hold residency in Spain.
  • Arraigo social (Art. 124 RD 557/2011, reform RD 1155/2024): 3 years of stay + integration links. The main route for Latin Americans already in Spain.
  • Arraigo laboral (Art. 123 RD 557/2011): 6 months of employment plus an active contract of at least 3 months.

Full details: Visas and arraigo for Latin Americans in Spain 2026.

Pillar 2: Tax planning for new residents

The first year as a Spanish tax resident concentrates the decisions with the greatest economic impact. The most frequent errors:

  • Not applying for the Beckham Regime (Art. 93 LIRPF) within the 6-month window, losing the flat 24% rate for 6 years.
  • Failing to disclose overseas assets via Modelo 720 (penalties remain significant post-CJEU 2022).
  • Not analysing the double taxation treaty with the country of origin — Spain has CDIs with Argentina, Colombia, Chile, Mexico, Venezuela and others.
  • Underestimating the treatment of Latin American-source income: dividends, rental income, investment portfolio gains in the country of origin.

Full analysis: Tax planning for Latin American new residents in Spain 2026.

Pillar 3: Company formation in Spain

Spain is a natural platform for Latin Americans seeking access to the European market. A Sociedad Limitada (SL) can be formed in 5-10 working days with share capital from €1 (Ley 18/2022), offering:

  • Corporation tax at 25% (general rate) or 15% for new companies in their first two profitable years.
  • Full access to the EU single market.
  • Legal framework for invoicing European clients with standard VAT.
  • Holding structure for LATAM-EU cross-border operations.

Full guide: Setting up a company in Spain as a Latin American 2026.

Pillar 4: Spanish nationality — planning from day one

The 2-year Ibero-American nationality clock starts ticking from the first day of legal residence. Key elements:

  • CCSE exam: required (exemptions for under-14s and over-70s). 25 multiple-choice questions about Spanish constitutional and sociocultural knowledge.
  • DELE B1: not required for nationals of Spanish-speaking countries — the language condition is met automatically.
  • Origin-country documentation: birth certificates, marriage certificates (if applicable) and criminal records — all properly apostilled. Venezuelan, Ecuadorian and Bolivian civil registry issues can make this the critical bottleneck.
  • Dual nationality: Spain allows dual nationality with all Ibero-American countries — no renunciation required.

The Venezuela factor: urgent regularisation and specific protocols

The Venezuelan community is the largest Latin American community in Spain, with a significant registered resident population (confirm the current INE Padrón figure before publishing) and significantly higher estimates of actual presence. The Venezuelan political and economic crisis has created a unique immigrant profile: often highly qualified, with urgent regularisation needs and a home-country context that complicates document procurement.

Key specific protocols for Venezuelan nationals:

  • Apostille alternative: Venezuela suspended the Hague apostille convention vis-à-vis Spain in 2012, so Venezuelan documents must be legalised via the consular route.
  • Temporary protection: Spain has activated temporary protection mechanisms for certain Venezuelan groups at various times.
  • Passport renewal: Venezuelan passports have very long renewal times from consulates in Spain — this must be anticipated well in advance.

The Argentina factor: high qualifications and cross-border wealth

The Argentine community in Spain is historically the most established and presents a profile of high professional qualification. The flow of arrivals intensified from 2023 onwards amid economic instability.

Key considerations for Argentine nationals:

  • Spain-Argentina CDI (ratified 1992): regulates salaries, dividends, interest and royalties. The Argentine economic situation creates specific challenges for asset valuation under Modelo 720.
  • Apostille: Argentina’s apostille system functions normally, which significantly simplifies document procurement for arraigo and nationality applications.
  • Professional recognition: Argentina has a robust mutual recognition framework with Spain, facilitating access to regulated professions and professional associations.

The Colombia factor: digital entrepreneurs and the SIB visa

Colombia is the third-largest Latin American origin country in Spain and presents an increasingly entrepreneurial profile — Bogotá and Medellín have generated startup communities that see Spain as the gateway to Europe.

Key considerations for Colombian nationals:

  • Digital nomad visa: ideal for Colombian freelancers with US, European or Colombian clients.
  • Spain-Colombia CDI (BOE-A-2005-7473, in force since 2008): particularly relevant for those still receiving Colombian-source income.
  • Startup visa for Colombian entrepreneurs: the Colombian startup ecosystem has visibility in Spain and several Spanish VCs fund Colombian projects.

Why choose BMC for your LATAM → Spain process

BMC is not a general accounting firm. It is a legal and tax advisory firm specialising in expatriates and internationalisation, with a specific team for Latin American origin clients. The main differentiators:

  • Integrated team: the same firm that handles your arraigo also plans your taxes and incorporates your company. No need to coordinate between three different providers.
  • Latin American civil registry knowledge: document quality in Argentina, Venezuela, Colombia and Ecuador varies enormously. We know what to accept, how to apostille in each country and how to manage cases with incomplete documentation.
  • Cross-border tax planning: the tax situation of a Latin American in Spain always has an international dimension — foreign-source income, CDI analysis, Modelo 720, company structure — requiring international tax expertise, not just Spanish IRPF knowledge.
  • LATAM correspondent network: BMC works with partner firms in Argentina, Colombia, Mexico and Chile to coordinate apostille and document legalisation in-country.

Regulatory references:

FAQ

Frequently asked questions

It depends on your starting point. If you are already in Spain without legal status, arraigo social requires 3 years of continuous stay plus proof of integration links (Art. 124 RD 557/2011, as amended by RD 1155/2024). Arraigo laboral requires only 6 months of employment plus an active contract — much faster but requires an employer willing to cooperate. If you are still in your home country, the digital nomad visa or entrepreneur visa (Ley 14/2013) is processed in approximately 20 working days at the Spanish consulate.
Citizens of Ibero-American countries (Argentina, Bolivia, Chile, Colombia, Costa Rica, Cuba, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Uruguay and Venezuela) can apply for Spanish nationality after just 2 years of legal continuous residence (Art. 22.1 Civil Code). Additional requirements: good civic conduct, social integration demonstrated by passing the CCSE exam (Instituto Cervantes), and in most cases B1 level Spanish (DELE B1). The application is submitted to the Civil Registry or via the MJusticia online portal.
Yes. The Final Provision Four of Ley 20/2022 (Ley de Memoria Democrática) set 21 October 2025 as the absolute deadline for applications under that law. Applications submitted after that date are not accepted. Those who applied before the deadline continue to be processed normally. For Latin Americans who missed the deadline, the 2-year Ibero-American nationality route remains the strongest available alternative. See our dedicated guide: [Options after the Ley de Nietos closed](/es/landings/ley-de-nietos-cerrada-que-opciones-2026).
If you are tax-resident in Spain and hold overseas assets exceeding €50,000 in any of three categories (bank accounts, securities, real estate), you must file Modelo 720 with the AEAT each year in which the threshold is exceeded or changes exceed €20,000. Non-compliance carries significant penalties, although these were reduced following the CJEU ruling of 27 January 2022. Under the Beckham Regime, income generated by those foreign assets does not trigger Spanish tax — but the formal reporting obligation remains.
Yes, with important caveats. A Sociedad Limitada (SL) can be formed with an NIE number, which can be obtained as a non-resident — either at the Spanish consulate in your home country or at a police station in Spain if you are visiting. However, to actively operate the company as a manager, you will need a residency and work authorisation. The entrepreneur visa (Ley 14/2013) is the most suitable route, and it also allows the Beckham Regime application from day one of activity.
Spain has tax treaties in force with several Ibero-American countries: Argentina, Chile, Colombia, Mexico, Panama, Uruguay and Venezuela, among others. However, there is no CDI with Ecuador, Bolivia, Peru, Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica and Cuba (confirm the full updated list of DTT countries with a specialist). Without a treaty, all worldwide income is taxable in Spain from day one of tax residency, with only a unilateral credit mechanism (Art. 80 LIRPF) as mitigation. This makes the Beckham Regime — under which foreign-source income does not trigger Spanish tax — particularly valuable for citizens of countries without a CDI.
General accountants know the Spanish system but rarely have experience with the specific Latin American dimension: document apostille in countries with unreliable civil registries, treatment of income from Latin American sources without a CDI, Modelo 720 implications for Argentine inflation-distorted assets, or cross-border LATAM-Spain company structures. BMC has dedicated international tax and immigration law teams who work in coordination for each client.
Spain allows dual nationality with all Ibero-American countries, meaning Latin Americans who acquire Spanish nationality do not need to renounce their original citizenship. Article 24.1 of the Civil Code and a network of bilateral treaties underpin this. The practical result is exceptional: Spanish nationality adds EU citizenship without any sacrifice of the original legal identity. This makes Spanish nationality one of the most strategically valuable in the world for Latin Americans.

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Frequently asked questions

Questions about Latin Americans Moving to Spain 2026: Complete Guide to Residency, Tax and Business

It depends on your starting point. If you are already in Spain without legal status, arraigo social requires 3 years of continuous stay plus proof of integration links (Art. 124 RD 557/2011, as amended by RD 1155/2024). Arraigo laboral requires only 6 months of employment plus an active contract — much faster but requires an employer willing to cooperate. If you are still in your home country, the digital nomad visa or entrepreneur visa (Ley 14/2013) is processed in approximately 20 working days at the Spanish consulate.
Citizens of Ibero-American countries (Argentina, Bolivia, Chile, Colombia, Costa Rica, Cuba, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Uruguay and Venezuela) can apply for Spanish nationality after just 2 years of legal continuous residence (Art. 22.1 Civil Code). Additional requirements: good civic conduct, social integration demonstrated by passing the CCSE exam (Instituto Cervantes), and in most cases B1 level Spanish (DELE B1). The application is submitted to the Civil Registry or via the MJusticia online portal.
Yes. The Final Provision Four of Ley 20/2022 (Ley de Memoria Democrática) set 21 October 2025 as the absolute deadline for applications under that law. Applications submitted after that date are not accepted. Those who applied before the deadline continue to be processed normally. For Latin Americans who missed the deadline, the 2-year Ibero-American nationality route remains the strongest available alternative. See our dedicated guide: [Options after the Ley de Nietos closed](/es/landings/ley-de-nietos-cerrada-que-opciones-2026).
If you are tax-resident in Spain and hold overseas assets exceeding €50,000 in any of three categories (bank accounts, securities, real estate), you must file Modelo 720 with the AEAT each year in which the threshold is exceeded or changes exceed €20,000. Non-compliance carries significant penalties, although these were reduced following the CJEU ruling of 27 January 2022. Under the Beckham Regime, income generated by those foreign assets does not trigger Spanish tax — but the formal reporting obligation remains.
Yes, with important caveats. A Sociedad Limitada (SL) can be formed with an NIE number, which can be obtained as a non-resident — either at the Spanish consulate in your home country or at a police station in Spain if you are visiting. However, to actively operate the company as a manager, you will need a residency and work authorisation. The entrepreneur visa (Ley 14/2013) is the most suitable route, and it also allows the Beckham Regime application from day one of activity.
Spain has tax treaties in force with several Ibero-American countries: Argentina, Chile, Colombia, Mexico, Panama, Uruguay and Venezuela, among others. However, there is no CDI with Ecuador, Bolivia, Peru, Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica and Cuba (confirm the full updated list of DTT countries with a specialist). Without a treaty, all worldwide income is taxable in Spain from day one of tax residency, with only a unilateral credit mechanism (Art. 80 LIRPF) as mitigation. This makes the Beckham Regime — under which foreign-source income does not trigger Spanish tax — particularly valuable for citizens of countries without a CDI.
General accountants know the Spanish system but rarely have experience with the specific Latin American dimension: document apostille in countries with unreliable civil registries, treatment of income from Latin American sources without a CDI, Modelo 720 implications for Argentine inflation-distorted assets, or cross-border LATAM-Spain company structures. BMC has dedicated international tax and immigration law teams who work in coordination for each client.
Spain allows dual nationality with all Ibero-American countries, meaning Latin Americans who acquire Spanish nationality do not need to renounce their original citizenship. Article 24.1 of the Civil Code and a network of bilateral treaties underpin this. The practical result is exceptional: Spanish nationality adds EU citizenship without any sacrifice of the original legal identity. This makes Spanish nationality one of the most strategically valuable in the world for Latin Americans.
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