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04 February 2026

Spain initiates exceptional residency regularization for third-country nationals living in the country

On 27 January 2026, Spain's Council of Ministers approved a Draft Royal Decree to grant residence permits to certain third-country nationals who already reside in Spain and who meet specific eligibility criteria. The draft will be open for comment from the public and government ministries from 28 January 2026 until 6 February 2026. If the government meets its projected timeline for processing the legal text (a process that does not require parliamentary debate or voting), applications are expected to open in early April 2026 and close on 30 June 2026.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Full text of Tax Alert

Document ID: 2026-0343

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