Visa & Residency
HSP Visa (Spain Highly Qualified Professional)
Also known as: Highly Qualified Professional Visa, Spain Tech Visa, Profesional Altamente Cualificado, PAC
The Highly Qualified Professional visa (Profesional Altamente Cualificado, PAC) is Spain's main route for non-EU specialists in technical, managerial, scientific, or innovative roles. It is governed by Ley 14/2013 (the Entrepreneur Law) and was significantly broadened by Ley 28/2022 (the Startups Law). Eligibility requires (a) a job offer from a Spanish employer, (b) specialised qualifications or experience, (c) a salary above a minimum threshold tied to the National Collective Agreement for the role (typically €40,000+ depending on sector), and (d) an employer registered with Spain's Large Business Unit (UGE) for specialist sponsorship.
Processing through the Unidad de Grandes Empresas runs in roughly 20 working days versus 3-9 months for the standard régimen general work permit — the fast-track aspect is the main draw. Permits are issued for three years initially, renewable for two-year periods, with a path to permanent residence after five continuous years and Spanish citizenship after ten (one for citizens of Latin American countries, the Philippines, and a handful of others under jus soli treaties).
The HSP visa is the typical pairing with the Beckham Law tax election: an HSP visa holder who has not been a Spanish tax resident in the previous five years can elect the Beckham Law on arrival, capping their Spanish income tax at 24% on up to €600,000 of Spanish-source income for six years. The combination is the main reason senior tech and finance staff relocating to Madrid or Barcelona can do so on net-better terms than equivalent moves to Lisbon, Paris, or Berlin.
Sources
Last factual review: 2026-05-08.
Related terms
Beckham Law
Spain's Beckham Law lets eligible new arrivals elect to be taxed as non-residents for up to six tax years: a flat 24% rate on Spanish-source employment income up to €600,000 (47% on the excess) and only Spanish-source income within the Spanish tax net. Named after David Beckham, who used it after joining Real Madrid in 2003. Reformed in 2023 to include digital nomads, remote workers for foreign employers, and certain entrepreneurs.
Spain Digital Nomad Visa
Spain's Digital Nomad Visa, launched in January 2023 under the Startups Law, lets non-EU remote workers live in Spain while working for foreign employers (or as freelancers serving foreign clients with Spanish revenue capped at 20%). Minimum income in 2026 is approximately 200% of Spain's monthly minimum wage (around €2,650/month gross). Issued for 1 year initially, renewable up to 5 years total. Pairs with the Beckham Law tax election.
Tax Residency
Tax residency determines which country has primary right to tax your worldwide income. Each country sets its own tests — typically based on physical presence (often 183+ days/year), domicile, primary economic interests, or family ties. Holding a residence permit does not automatically establish tax residency, and tax residency does not require a residence permit. Dual tax residency is resolved by tax-treaty tie-breaker rules.