Working in Spain: permits, tax and the pension change

Whether you can simply start a job in Spain depends on one thing: your passport. Irish and other EU citizens can sign a contract tomorrow. British and American citizens need a work authorisation that, in almost every case, the employer has to obtain before they start. And for British workers there is a pension change from April 2026 that most expat guides have not caught up with.

EU citizens: no permit, but three registrations

An Irish citizen needs no work permit in Spain. What they do need:

• Social Security registration. The employer is legally required to register you with Social Security before your first working day. You do not have to arrange the number yourself first, and the Social Security office accepts a passport, NIE or DNI to issue it.
• Registration as a resident if you stay longer than three months. The certificate you receive carries your NIE.
• A bank account and tax registration, which in practice both run on the NIE.

Details of the residence step are in residency in Spain for EU citizens.

British and other non-EU citizens: the employer applies

For a standard job, the Spanish employer applies for the work and residence authorisation at the foreigners' office of the province where you will work. You then collect the visa at the Spanish consulate and enter Spain. Three conditions apply:

• The labour-market test. If the occupation is on the official list of hard-to-fill jobs, there is no test. If it is not, the employer must post the vacancy with the public employment service for eight days, and the service certifies within three days that no suitable candidate came forward.
• A first authorisation is limited. It lasts at most one year and applies to one region and one occupation.
• Deadlines after arrival. The authorisation only takes effect if you are registered with Social Security within three months of entering Spain, and the foreigner's ID card (TIE) must be requested within one month of that registration.

British citizens who were already living in Spain before 2021 and are covered by the Withdrawal Agreement need no work authorisation at all.

Faster routes for qualified workers

Highly qualified professionals apply through a separate route handled by a dedicated national unit instead of the provincial office. The application can be filed by the company or by the professional.

The EU Blue Card requires a salary above a threshold that was updated in June 2026: €41,356.36 gross a year in general, or €33,085.09 for shortage occupations and for recent graduates. For regulated professions, the qualification must be formally recognised in Spain.

Remote workers for a foreign employer have a different route, the digital nomad visa.

There is no general job-seeker visa

Spanish law does contain a 12-month visa to look for work, but only for children and grandchildren of Spaniards by origin, and for specific occupations and regions, and only when the government's annual recruitment order provides places. Coming to Spain as a visitor and switching to a work permit after finding a job is not the normal route.

Tax: resident for the whole year or not at all

Spain has no split year. You are tax resident for the full calendar year if you spend more than 183 days in Spain or your main economic interests are there. Workers who move to Spain for a job can file form 147, after which the employer withholds ordinary Spanish income tax instead of non-resident tax.

For non-residents, the rate on Spanish salary depends on where you live, not your passport: 19% for residents of the EU or EEA, 24% for residents elsewhere, including the UK. A special regime for people moving to Spain for work also exists; whether it fits depends on the job and your history in Spain.

The British pension change most guides miss

Many UK expat guides still advise paying cheap voluntary Class 2 National Insurance while working in Spain to protect the State Pension. From 6 April 2026 that option has been removed for periods abroad, except for some self-employed people and volunteer development workers. Voluntary Class 3 contributions now require ten years of UK residence or ten years of contributions.

There is a transitional window: people who already paid voluntary Class 2 can apply to switch to Class 3 without meeting the ten-year test, but only before 6 April 2027.

Posted by a foreign employer

Someone sent to Spain by an EU employer can stay under their home social security for up to 24 months with an A1 certificate. The employer must notify the Spanish labour authority before the posting starts, and after 12 months (18 with a reasoned notification) almost all Spanish working conditions apply.

Questions we get

What is the Spanish minimum wage?
For 2026: €1,221 a month over 14 payments, at least €17,094 a year.

Do I need a NIE before my first day?
Not for Social Security. For almost everything else, from renting to a bank account and tax: yes. See what is a NIE number.

Can I work on a non-lucrative visa?
No. That visa excludes work in Spain; see the non-lucrative visa.

Why Buenaley?

Buenaley is a Spanish law firm working with international clients. For people who come to Spain for work there are two things we take off your hands, in this order.

The first is the NIE, which you need to rent, open a bank account and be paid properly. We arrange it through our NIE service, and we can file it before you arrive.

The second is the home: when renting turns into buying, we handle the checks and the purchase.

• NIE application, from abroad or in Spain
• Appointment booking and documents for the TIE
• Residence registration for EU citizens
• Checks on the rental contract before you sign
• Purchase support when you decide to stay

Starting a job in Spain? Tell us your nationality and start date, and you will hear what needs to be in place. Or start with the NIE application.