Italy's tax basis is not in its dossier yet, while Spain taxes a resident on worldwide income. Both naturalise after 10 years of residence.
Italy sources verified 2026-07-21. Spain sources verified 2026-07-12.
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| ItalySources verified 2026-07-21 | SpainSources verified 2026-07-12 |
|---|---|
| Personal income tax | |
| Not in this dossier yet | WorldwideLey 35/2006 (LIRPF), Articulos 1 y 2 (BOE consolidated text) |
| Lowest cited income floor, a month | |
| Not in this dossier yet | $2,741 Passive income (rentista)Bars paid work, remote includedNon-working Residency Visa, Embassy of Spain in Washington (exteriores.gob.es) |
| Lowest cited investment route | |
$265,000 InvestorArt. 26-bis, Legislative Decree 286/1998 (Normattiva) | Not in this dossier yet |
| Citizenship | |
Residence first10 yrs | Residence first10 yrs |
| Your current passport | |
| Not in this dossier yet | Given up on naturalisationCodigo Civil, Articulo 23 (BOE consolidated text) |
| EU access and English | |
| EU accessEnglish not widespread | EU accessEnglish not widespread |
* OmniFlag's own assessment, not a figure from a statute.
The full comparison, in words
Italy and Spain differ on the three things a mover weighs first: what each taxes, the cheapest cited way in, and how long citizenship takes. On tax, Italy's tax basis is not in its dossier yet, while Spain taxes a resident on worldwide income. On entry, Italy's lowest cited way in is $265,000 on its investor route. Spain's lowest cited income floor is $2,741 a month on its passive income (rentista) route, and the route bars paid work, remote work included. On citizenship, both naturalise after 10 years of residence. The table below sets every cited figure side by side, and each dossier carries the full detail.
Common questions
Does Italy or Spain tax foreign income?
Italy: Worldwide income: for residents, all income held, net of deductible charges; non-residents are taxed only on income produced in Italy. Spain: Worldwide income, including a pension from another country, subject to the applicable treaty.
When do Italy and Spain treat you as tax resident?
Italy: Residence, domicile, or presence, Civil-law residence in Italy, domicile there (the centre of your personal and family interests), or mere physical presence, any single one sustained for more than half the tax year. Citizens who deregister and relocate, An Italian citizen who cancels their registration and moves abroad is still presumed resident unless they can show otherwise, when the move is to a country outside Italy's low-tax exclusion list. Spain: Day count, More than 183 days in Spain during a calendar year. Economic interests, The main base of your economic interests in Spain, whatever the day count. A tax residency test runs separately from the permit that lets you live there, so holding one does not settle the other.
What is the cheapest cited way to live in Italy or Spain?
Italy's lowest cited way in is $265,000 on its investor route. Spain's lowest cited income floor is $2,741 a month on its passive income (rentista) route, and the route bars paid work, remote work included.
Which grants citizenship sooner, Italy or Spain?
Italy naturalises after 10 years of residence. Spain naturalises after 10 years of residence. Spain asks you to give your current passport up.
Read each dossier in full
Southern Europe
Italy
A flat 7% on all foreign income for ten years, for a pension moved to a qualifying southern town.
- Pension tax
- 7%
Southern Europe
Spain
Residence for income earned abroad, a flat-rate tax window for new arrivals, and a defined route to a passport.
- Beckham rate
- 24%
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