Spanish Residency and Work Conditions for US Citizens

Got it! I will research the process and requirements for your son to obtain Spanish residency through marriage to his dual-citizen spouse, including the conditions for him to work legally in Spain. This will cover working for a Spanish company and remote work for a U.S. company, along with compliance with Spanish tax laws. I’ll get back to you with the details shortly.

Spanish Residency for a U.S. Citizen Married to a Spanish National

Initial Visa and Residency Application Process

1. Register the Marriage: If the marriage took place outside Spain, ensure it is officially recognized. This typically means obtaining a certified marriage certificate with an apostille (for use in Spain) and, if possible, registering the marriage with the Spanish consulate or civil registry. This step ensures Spanish authorities acknowledge the marriage, which is crucial for the residency application

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2. Entry to Spain: As a U.S. citizen, you can enter Spain without a visa for up to 90 days. When traveling, carry your passport and marriage certificate as proof of your relationship. If you were a national of a country that does require a visa for Spain, you would apply for a free EU family member visa at the Spanish consulate

www.exteriores.gob.eswww.exteriores.gob.es. In your case, no entry visa is needed, but you must arrive in Spain with your Spanish spouse or be joining them there (traveling together or with plans to reunite in Spain)www.exteriores.gob.es.

3. Apply for the EU Family Member Residence Card: Since you intend to stay longer than 90 days, you must apply for a Tarjeta de Residencia de Familiar de Ciudadano de la Unión (residence card for an EU citizen’s family member). This application is done in Spain at the immigration office (Oficina de Extranjería) or designated police station in the province where you live

administracion.gob.essede.policia.gob.es. Timing is critical: you must submit the application within 3 months of your arrival in Spainadministracion.gob.es. Once you apply, you will receive a certificate of application on the spot, which serves as proof that you are residing in Spain legally while your card is processedadministracion.gob.es. By law, the residence card should be issued within 3 months of your applicationadministracion.gob.es.

4. Documents Needed: Prepare the required documentation before your appointment. You’ll generally need:

  • Application form EX-19 and fee payment proof: Complete the official residency application form for EU family members and pay the corresponding fee (Modelo 790 Código 012)sede.policia.gob.es.
  • Valid Passport: Your own passport (original and copy) must be valid. If it’s expired, include proof of renewal in processadministracion.gob.es.
  • Marriage Certificate: Proof of the family relationship is crucial. Provide your marriage certificate; since it’s a U.S. document, it must be apostilled (or otherwise legalized) and officially translated into Spanishsede.policia.gob.es. If the marriage was registered with Spanish authorities, a Spanish marriage certificate can be used.
  • Spanish Spouse’s ID: Include a copy of your spouse’s Spanish DNI (national ID card) or EU registration certificate (if they use a foreign EU ID)administracion.gob.es. This proves your spouse’s Spanish/EU citizenship.
  • Padrón Certificate: Proof of address in Spain via a certificado de empadronamiento from your local town hall. Both you and your spouse should register at your residence’s municipality (padrón), as this is required for the residency card applicationadministracion.gob.es.
  • Photos: Passport-sized color photographs (typically 3) with a plain backgroundadministracion.gob.es.
  • Proof of Financial Means and Health Insurance (if applicable): While not always explicitly listed on the form, Spanish authorities may ask for evidence that you won’t become a financial burden. This can be shown through your Spanish spouse’s employment contract or income, or your own savings/income, and proof of health coverage in Spain (enrollment in Spanish Social Security via your spouse’s work, or private health insurance)administracion.gob.es. These support the requirement that the EU citizen (or family) has sufficient resources and health insurance during the residenceadministracion.gob.es.

5. Attend the Appointment: Both you (the applicant) and your Spanish spouse should attend the in-person appointment at the immigration office or police station. Submit your application and documents. If everything is in order, you’ll receive the receipt (resguardo) confirming your application. This receipt, along with your passport, allows you to stay in Spain legally beyond the 90-day tourist period while waiting for the card

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6. Obtain the Residence Card: The Tarjeta de Residencia (commonly called a TIE, Tarjeta de Identidad de Extranjero) will be issued within about 3 months. In practice, you’ll be notified to pick up your card (or to give fingerprints beforehand, depending on local process). The initial residence card is valid for 5 years

sede.policia.gob.esmundojuridico.net. This card confirms your right to reside and work in Spain as the spouse of an EU (Spanish) citizen. If you ever lose the card or change address, be sure to update it as required.

Working in Spain as a Spouse of a Spanish Citizen

Once you have applied for or obtained the residence card, you have the legal right to work in Spain without needing any separate work permit. Spain grants spouses of EU citizens full employment rights, allowing you to work under the same conditions as Spanish citizens

mundojuridico.net.

Employment with a Spanish Company

With your residence status, you can be hired by a Spanish employer just like any local candidate. No additional work visa or permit is required beyond your residence card

mundojuridico.net. Employers may ask for your NIE (Foreigner Identification Number), which is printed on your residence card, and will register you with Spanish Social Security.

Conditions and Requirements:

  • Valid TIE (Residence Card): Ensure your card or the interim certificate is current, as this is proof of your permission to work.
  • Social Security Number: You (or your employer) will obtain a Spanish social security number for you, allowing contributions to Spain’s Social Security system (for pensions, healthcare, etc.).
  • Labor Rights: You are entitled to the same workers’ rights (minimum wage, working hours, etc.) and obligations (paying income tax, social security contributions) as any Spanish employee. For example, your employer will deduct income tax (IRPF) from your salary and pay social security contributions on your behalf, enrolling you in public healthcare and other benefits.

Timeframe: You can start job hunting as soon as you arrive in Spain, but practically, most employers will require that you have at least your residency application receipt or TIE in hand to prove you can work. Once you have that, there is no waiting period – you can legally work immediately upon obtaining your residence permit

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Working Remotely for a U.S. Company (Teleworking from Spain)

It is legally permissible to work remotely for a U.S. company while residing in Spain on your spousal residency. Your right to work extends to self-employment or foreign employment as well

mundojuridico.net. Here are key considerations for this scenario:

  • Immigration Status: No special “remote work” visa is needed in your case, since your residency as a Spanish citizen’s spouse covers your right to live and work in Spain. You do not violate any immigration rules by working for a non-Spanish company from Spain.

  • Taxation: Working remotely doesn’t exempt you from Spanish taxes (details on tax obligations are in the next section). In short, if you reside in Spain, Spain will tax your worldwide income – including salary paid by a U.S. company

    sede.agenciatributaria.gob.es. Often, your U.S. employer will not withhold Spanish taxes, so you should plan for Spanish income tax payments (usually via annual tax returns and possibly quarterly estimated payments if you’re considered self-employed). Ensure you keep good records of your earnings. (Note: As a U.S. citizen, you must also report your worldwide income to the IRS, but the U.S.-Spain tax treaty prevents double taxation – see below.)

  • Social Security: A major legal consideration is social security contributions and benefits when working for a foreign employer. Generally, if you work in Spain, you would contribute to Spanish Social Security, but there is a totalization agreement between the U.S. and Spain. If your U.S. company sends you to Spain temporarily (up to 5 years), you can remain on the U.S. Social Security system and be exempt from Spanish social security taxes

    www.ssa.gov. In practice, this is confirmed by obtaining a Certificate of Coverage from the U.S. Social Security Administration, which proves you’re paying into U.S. Social Security and therefore not required to pay into Spain’s systemwww.ssa.govwww.ssa.gov. This is commonly used for temporary assignments. If you plan to reside and work remotely in Spain longer than five years or permanently, you and your employer should prepare to switch to Spanish Social Security contributions (meaning your employer might need to set up a way to pay into Spain’s system, or you might register as an autonomo (self-employed) to pay them yourself). Being on Spanish social security is important for access to public healthcare and other benefits, so consult with an attorney or labor advisor on the best setup for a long-term remote work arrangement.

  • Labor Laws: While Spanish labor law doesn’t directly govern a U.S. employment contract, you should be aware of any implications of working from Spain. You will essentially be working under U.S. terms of employment, but if you stay long-term, there might be benefits to localizing your contract. Many people simply remain a U.S. remote employee without issue, but consider consulting a cross-border employment expert if you foresee an extended period of remote work.

  • Practical Steps: Upon arrival in Spain, declare your presence (for instance, get your NIE/residence card and register on the padrón as mentioned). There isn’t a requirement to declare to immigration that you’re working remotely, but for tax purposes you may need to register with the Spanish tax agency (Hacienda) as a resident taxpayer once you meet the residency criteria. Also, arrange health coverage: if you won’t initially contribute to Spanish social security, secure private health insurance or see if you qualify as a beneficiary on your spouse’s public health coverage.

Spanish Tax Obligations for New Residents

When you live in Spain, you’ll need to comply with Spanish tax laws, which apply based on tax residency status. The key points for both employment scenarios (working for a Spanish company or a U.S. company) are:

  • Tax Residency: You are generally considered a tax resident of Spain if you spend more than 183 days in Spain in a calendar year or if Spain is your main base of activities or economic interests

    sede.agenciatributaria.gob.es. Once you become a tax resident, Spain taxes you on your worldwide incomesede.agenciatributaria.gob.es. This means all income you earn – whether from a Spanish salary or U.S. remote job – must be reported to the Spanish Tax Agency (Agencia Tributaria). Usually, after moving to Spain with the intention to live there indefinitely (and certainly once you exceed 183 days), you should plan on filing Spanish taxes.

  • Income Tax (IRPF): Spain’s income tax (Impuesto sobre la Renta de las Personas Físicas, IRPF) is progressive. If you work for a Spanish employer, they will withhold IRPF from your paychecks. If you work for a U.S. employer, that employer likely won’t withhold Spanish taxes, so you may need to make periodic tax payments in Spain. In both cases, you will file an annual Spanish tax return (typically each spring for the previous year’s income)

    sede.agenciatributaria.gob.es. Spain sets filing thresholds that can exempt low incomes from the obligation to file, but if you have moderate to high income (or any foreign income without Spanish withholding), you will need to file a returnsede.agenciatributaria.gob.es. For example, as of recent rules, if you have foreign-sourced income over €14,000 and no Spanish tax was withheld on it, you are obliged to file a tax return in Spainsede.agenciatributaria.gob.es.

  • U.S.-Spain Tax Treaty: Spain and the U.S. have a tax treaty to avoid double taxation on income. In principle, each country has the right to tax certain types of income, and for other types both can tax but then one country must provide relief

    sede.agenciatributaria.gob.es. Important for U.S. citizens: The treaty contains a “saving clause” which allows the U.S. to continue taxing its citizens as if the treaty weren’t in forcesede.agenciatributaria.gob.es. This means you’ll likely need to file U.S. taxes annually as well, even as a Spanish resident. However, to avoid double taxation, you can use mechanisms like the Foreign Earned Income Exclusion or foreign tax credits on your U.S. return. In practice, since Spain will tax your salary from the Spanish company or U.S. company, you would take a credit on your U.S. return for taxes paid to Spain (because Spain, as your country of residence, generally has the primary taxing right on your work income)sede.agenciatributaria.gob.essede.agenciatributaria.gob.es. The result is that you pay roughly the higher of the two countries’ taxes on each income source, not both. It’s advisable to consult a tax professional familiar with expat tax rules to properly coordinate your Spanish and U.S. filings.

  • Social Security and Other Taxes: As mentioned, if you work for a Spanish employer, you and the employer will pay Spanish social security contributions, and no U.S. FICA tax would apply. If you work for a U.S. employer, you might remain on U.S. social security for a period (with no Spanish contribution)

    www.ssa.gov, or switch to Spanish system if long-term. Social security contributions are separate from income taxes but affect your healthcare and pension rights. Spain also has other taxes (e.g., VAT on purchases, local property taxes if you own property, etc.) you’ll encounter as a resident. Additionally, Spain has an annual wealth tax and requires residents to report overseas assets above certain values (Modelo 720), so if you have significant assets or accounts in the U.S., be aware of those reporting obligations. Again, professional advice is wise in these areas.

Path to Permanent Residency (and Beyond)

Permanent Residency (Residente de Larga Duración): After five years of continuous legal residence in Spain as a family member of an EU citizen, you become eligible for permanent residence status

administracion.gob.es. For family members of Spanish/EU citizens, this is typically an automatic right after five years, but you do need to apply for a permanent residence card to document your new status. Key points include:

  • Continuous Residence: You must have lived in Spain legally for 5 years without long interruptions. Short trips abroad are fine, but avoid any single absence longer than 6 months, and ensure that cumulative absences don’t exceed 10 months in those 5 years (these are general EU guidelines for maintaining continuity). If you’ve been living under the spouse residence card and remain married (or family to the EU citizen) the whole time, you meet the requirement.

  • Application for Permanent Resident Card: You should apply for the Tarjeta de Residencia Permanente (de Familiar de Ciudadano de la UE) a few months before your initial 5-year card expires. The process is similar to the initial one (through the immigration office), but simpler in terms of requirements. You will need to show your current residence card, passport, and proof that you’ve resided in Spain for the last five years. Crucially, you must still have the family relationship or a retained right: if you are still married to your Spanish spouse, that suffices

    administracion.gob.es. (If widowed or divorced, there are specific conditions under which you can keep your residency – for example, if the marriage lasted 3 years with 1 year in Spain before divorce, etc., per Royal Decree 240/2007administracion.gob.es.) Assuming you are still married and living together, the permanent card should be granted without issue.

  • Validity and Rights: The permanent residence card is normally valid for 10 years before it needs a simple renewal (the status itself doesn’t expire as long as you remain resident)

    sede.policia.gob.es. As a permanent resident, your status in Spain is more secure – you can leave Spain for longer periods if needed (just don’t establish residence in another country for too long, or you could lose the status), and you no longer need to demonstrate financial means or meet other conditions that applied in the first five yearsadministracion.gob.es. You continue to have full work rights and equal treatment as an EU long-term resident.

  • Spanish Citizenship (Optional): An additional path to consider is naturalization as a Spanish citizen. Spain normally requires 10 years of residence for citizenship, but only one year of legal residency if married to a Spanish citizen (and still married at the time of application). This is a faster route to secure status if desired. Do note Spain may require you to renounce your previous citizenship (Spain and the U.S. do not have a dual citizenship agreement, so formally Spain would expect a U.S. citizen to renounce U.S. nationality, though enforcement of that renunciation can be complex). If citizenship is a goal, research the requirements (e.g. you’d need to have your marriage registered in Spain, pass Spanish language and cultural knowledge exams, and show one year of residence with a valid card)

    mundojuridico.net. Citizenship is not required – you can live indefinitely in Spain on renewed permanent residency if you prefer – but it is an option after you’ve settled for a while.

Summary of Timeline: From marriage to permanence, the timeline might look like this: immediately after marriage, gather documents and either apply for an entry visa (if needed) or travel to Spain; within 3 months of arriving, apply for the residence card; ~1–3 months later receive a 5-year resident card. During those first 5 years, you must renew your padrón registration as required by your municipality and keep your residency valid (the card itself is your proof). At the 5-year mark, you apply for permanent residency and receive a 10-year card. This grants a stable, long-term status in Spain with rights almost on par with Spanish citizens.

Throughout this process, always refer to official Spanish government sources for forms and up-to-date information. Key resources include the Spanish Immigration Portal and Ministry of Inclusion, Social Security and Migration, Spanish consulate websites in the U.S., and Spain’s BOE (official state bulletin) for any legal changes. By following the steps above – from visa (if applicable) to residency card, managing work permissions, paying taxes, and eventually securing permanent status – you can confidently establish your life in Spain as the spouse of a Spanish citizen, compliant with all legal and bureaucratic requirements.

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