Weighing Spain against Italy, tax deal and bureaucracy included

Key rules

• Tax deals: Italy's tax schemes depend on prior non-residence and change often, so confirm eligibility and amounts before you commit.
• Pensioner regime: Italy's low flat rate on foreign pensions applies only in eligible southern municipalities and for a limited period.
• Paperwork: Both countries are slow and vary by office, so do not plan around a fixed permit date.
• Work: Italy's elective residence visa does not allow you to work in Italy.

Italian tax amounts, visa income thresholds and processing times change often, so confirm them with the Agenzia delle Entrate, the Italian consulate and the Spanish immigration office before acting.

The short answer

Do not choose Italy on a tax headline alone. Italy's incentives come with conditions, and its paperwork is slow. Spain's is slow too. Weigh the whole move: the tax deal, the visa you qualify for, the region and the waiting times.

Italy's tax incentives: what to check

Italy offers several schemes for new residents. All of them have changed recently, so check the current amounts and rules with the Italian tax agency (Agenzia delle Entrate) before you decide.

• Flat tax on foreign income. This is optional. You pay a fixed yearly amount for yourself and a smaller amount for each family member. The amount has been raised in recent years and is set by law.
• Regime for workers moving to Italy. This was reformed in 2024. It is narrower now, and it exempts only part of your employment income. You need to meet conditions on prior non-residence and skills.
• Regime for pensioners. This gives a low flat rate on foreign pensions. It applies only if you move to eligible southern municipalities, and only for a limited period.

All of these require that you were not resident in Italy for a set number of years before. If you lived in Italy before, you may not qualify.

Italian residence routes

Most of the routes below are for non-EU nationals. EU citizens do not need a visa.

• Elective residence visa. This is for people with stable passive income, such as pensions, rents or investments. You cannot work in Italy on it.
• Digital nomad visa. This started in 2024. It is for highly qualified remote workers. You show a clear income level, health insurance and a place to live.
• Employment. Your Italian employer applies for a clearance (nulla osta) through a yearly quota system, in set application windows. You cannot start this yourself.
• Other routes. These include the EU Blue Card, self-employment, an investor visa and study.

Income thresholds are tied to national benchmarks, so they change. Check the current figure before you plan around it.

Paperwork in practice

Both countries are slow, and the speed depends on the office.

Italy. You send a postal kit for the permesso di soggiorno (residence permit), then attend an appointment at the Questura (police immigration office). Issue or renewal often takes several months. That is sometimes longer than the legal 60 days.

Spain. You usually get your NIE within days to weeks of your cita previa appointment. The TIE card normally arrives some weeks after you give your fingerprints. A residence approval is legally due in about 1 to 3 months. In reality it depends on your province and on how easily you can get an appointment.

Neither country is reliably faster. Plan for delays in both, and do not book a start date that depends on a permit arriving on time.

Region matters

Italy's pensioner scheme only works in certain southern towns. Both countries differ a lot between regions in office speed, services and cost of living. Compare the specific town you would live in, not the country.

How to compare fairly

1. List the visa route you qualify for in each country.
2. Check whether you meet the tax scheme's conditions, especially prior residence.
3. Add the cost of the permit and the waiting time.
4. Compare the actual town in each country.

The timeline and documents below show the steps in each country. The warning below explains why comparisons built on old deals mislead, so check that any scheme you read about is still current.

Timeline and deadlines

• Get your Spanish NIE after your cita previa appointment: days to weeks after the appointment

• Receive your Spanish TIE card: weeks after fingerprinting

• Wait for a Spanish residence approval: about 1-3 months by law, longer in some provinces

• Send the postal kit and attend your Questura appointment for the Italian permesso di soggiorno: after arrival in Italy

• Wait for your Italian permesso di soggiorno to be issued or renewed: commonly several months, sometimes beyond the legal 60 days

Documents you need

• Proof of stable passive income such as pensions, rents or investments, for the Italian elective residence visa. It must meet the income level set by ministerial decree.

• Proof of a clear income level, health insurance and accommodation in Italy, for the Italian digital nomad visa for highly qualified remote workers.

• The clearance (nulla osta) that your Italian employer obtains through the immigration one-stop office, for work under the annual quota system.

• The postal application kit for the Italian permesso di soggiorno (residence permit), submitted before your Questura (police immigration office) appointment.

• The Spanish NIE (foreigner identification number), obtained after a cita previa appointment.

• The Spanish TIE card (foreigner identity card), issued after you give your fingerprints.

Why comparisons built on old visa and tax deals mislead

Old visa and tax deals in comparisons

• Spain's golden visa is gone: Spain's real-estate golden visa was abolished in April 2025 and is closed. A comparison that still lists it as an option is out of date. Look at the routes still open to non-EU newcomers, such as the non-lucrative visa, the digital nomad visa, work permits, the entrepreneur visa and arraigo permits (residence based on your roots in Spain).

• Rival deals have conditions that change: Greece's 50% income tax exemption for new residents lasts 7 years. It only covers income earned from work or a business in Greece, and you must stay tax resident there for at least 5 years. Greece's golden visa thresholds were raised in 2024 and differ by area. Check each rival deal's conditions and start date, and do not compare a headline rate with Spain's rules without them.

• Figures tied to yearly indexes go stale: Spain's money thresholds, such as the income needed for the non-lucrative visa, are tied to a yearly index and are updated every year. An undated comparison may show last year's figure. Treat any undated or unsourced comparison as unreliable. Look for a recent date on the page.

• How to check a scheme is still current: Check visas and residence with the Spanish consulate in your country and the foreign affairs and migration ministries. Check tax with the Agencia Tributaria, Spain's tax agency. Confirm the law and its date in the BOE, Spain's official gazette. Cross-check with a second official page, then confirm with a licensed Spanish lawyer or gestor before you apply.

Frequently asked questions

Can I get Italy's flat tax if I lived in Italy before?

Not necessarily, because the flat tax for new residents requires you to have been non-resident in Italy for a set number of years first. It is an optional fixed yearly payment on foreign income, with a smaller payment for each family member. Ask Italy's tax agency, the Agenzia delle Entrate, for the current amount and the number of years.

Does the Italian pensioner tax regime work anywhere in Italy?

No, the low flat rate on foreign pensions only applies if you move to an eligible southern municipality. It also lasts for a limited period. Check that your chosen town is on the eligible list before you commit to a move.

Which Italian visa fits someone with pension or rental income?

The elective residence visa fits people with stable, sufficient passive income such as pensions, rents or investments, as long as you do not work in Italy. Income thresholds are set by ministerial decree and change, so confirm the current level with an Italian consulate. Remote workers have a separate digital nomad visa.

Is Italian or Spanish residence paperwork faster in practice?

Spain is usually quicker at the first step, because the NIE often comes within days to weeks after a cita previa appointment. Italy's permesso di soggiorno commonly takes several months, sometimes beyond the legal 60 days. Both vary by office, so ask the local office for its current waiting time.