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15 April 2026

Spain approves the extraordinary regularization process for third-country nationals

On 14 April 2026, the Council of Ministers approved the Royal Decree that formally launches the extraordinary administrative regularization procedure for certain third-country nationals who already reside in Spain and who meet specific eligibility criteria. The measure is expected to benefit approximately 500,000 third-country nationals already residing in Spain. On 27 January 2026, Spain’s Council of Ministers approved a Draft Royal Decree, which enters into force on 16 April 2026. This Royal Decree will allow the regularization of thousands of third-country nationals residing in Spain through the introduction of a temporary residence authorization for exceptional circumstances under the category of extraordinary ties (arraigo extraordinario), subject to compliance with certain requirements.

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: 2026-0869

 
 

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