Marbella-based Larrain Nesbitt Abogados has over 23 year’s taxation & conveyancing experience at your service. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Blog post copyrighted © 2026. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
Lawyer – Abogado
1^st of June 2026

Introduction

It’s no secret Spain faces a huge housing problem, which has only been compounding and aggravated over time with the laws the government has approved in a continued market interventionism, which is backfiring. Spain’s property and rental prices have reached all-time highs. In fact, housing has become Spain’s number one problem, followed closely by high unemployment and illegal immigration. To that end, the Spanish government approved a batch of laws last year in an attempt to alleviate the situation.

One of the star measures was the creation of the new Registro Único Estatal de Alquileres (national registry for holiday rentals). The goal, on paper, was to exert control over holiday rentals nationwide, by weeding out illegal ones, to facilitate accommodation, and increase the security and supply which would hopefully bring down the price of rentals. Whilst this sounds good on paper, unfortunately, in reality, it panned out very differently. The road to hell is paved with good intentions.

The issue was that, as explained in multiple articles, Spain’s regional Authorities already had devolved competencies over tourist rentals. In fact, over the past decade, every region in Spain has passed its own set of laws on holiday rentals and has Regional Tourism Authorities that exercise strict control over them, even granting Tourism Licences. 

The central government unilaterally decided to invade devolved competencies constitutionally attributed to Spain’s 17 autonomous regions by creating a new central registry, which in effect duplicates and overlaps their competencies. I reported this in this article published by Idealista.

I’ve heavily criticised this in several articles.  The European Union also took notice and slapped the wrist of Spain for going out of its way to overcomplicate matters. The European Union heavily criticised Spain's new national short-term rental registry, stating that the duplicate registration requirement violated EU short-term accommodation rules. The European Commission previously issued warnings to Spain, arguing that the newly introduced national registry created an unnecessary administrative double burden for hosts, conflicting directly with EU Regulation 2024/1028.

Some autonomous regions appealed against this new law from the government to Spain’s Supreme Court.

This week, we’ve learned that Spain’s Supreme Court - the highest court in the land - has overturned the new national holiday registry with its 620/2026 ruling, in effect scrapping it altogether. This affects NRUA code applications, suppressing them.

As a result of the Spanish government purposely ignoring the Rule of Law, cornerstone of any self-respecting democracy, it has now introduced (even) more legal uncertainty and confusion in the real estate market. Investors, and consumers at large, dislike legal uncertainty. Everyone wants to work within a safe legal framework and play by the rules. Clear laws enable legal security and foster investment and job creation in their wake. Clearly, Spain’s government has overreached by invading legal competencies constitutionally attributed to Spain’s 17 regional autonomous governments. The government must cease to continuously undermine, if not contravene, Spain’s Constitution at every step.

The saddest part is that this legal outcome was entirely foreseeable and avoidable.

Impuesto de Solidaridad a las Grandes Fortunas (ISGF) – national Wealth Tax

On another unrelated taxation matter, I bet my bottom dollar that we are also going to see this same legal outcome as well with Spain’s Impuesto de Solidaridad a las Grandes Fortunas (or ISGF, for short). This was another ‘star’ measure of the government. Again, because of constitutionally devolved competencies, regional authorities in Spain have competencies over certain taxes, which include Wealth Tax.

Depending on the political ideology of the regional administration, some of them passed laws which, in effect, suppressed Wealth Tax i.e. the regions of Andalusia and Madrid. Spain’s central government, yet again, decided to step in decisively for electoral reasons and quash this by enacting its own national law to override and supersede the constitutionally regional taxation competencies. As a result, many of these autonomous regions also filed appeals to overturn the government’s new ISGF law.

In my humble opinion, they are right, and their appeals will be upheld over the next couple of years, overturning the ISGF as well.

Conclusion

Long story short, Spain’s incumbent administration has a serious penchant for Authoritarianism that I’ve not seen since the likes of General Franco. It has become only too apparent how this government continuously undermines and attacks the Spanish Constitution and the principles it enshrines. I was born under the yoke of dictatorship in the 70’s, and over time, the country was freed to embrace the ideals and freedoms of democracy, modernising it and bringing it out of its shell. Through democracy, embodied by our Constitution, Spain has enjoyed the trappings of peace and prosperity for over 48 years, which many now take for granted, ending centuries of continued internal warfare, hardship, and political strife.  

Spain’s Constitution has acted as the guarantor of peace and prosperity since 1978. Yes, it’s far from perfect, but it’s the best we’ve got. The government must curb its relentless autocratic tendencies to overreach by intervening in every little aspect of society, including the real estate market, in breach of existing laws.

The government - any government - should never cross the red line drawn by Spain’s Constitution. Spain’s Constitution embodies the spirit of former foes agreeing to lay down arms and bring peace and understanding to the land. It opened a beautiful chapter in our history, reconciling both sides, as equals, as one nation, healing the festering wounds left open by a fratricidal civil conflict. 

Only chaos and political instability await past the thin red line. Our grandparents, who paid the ultimate price, know all too well where that dark path leads to. Let us learn from the lessons of the past and respect and abide by our Constitution.

"Democracy is the worst form of government, except for all those other forms that have been tried from time to time." – Sir Winston Churchill

Sir Winston Leonard Spencer-Churchill (1874 – 1965). Born into a privileged aristocratic family at Blenheim Palace, he was an eminent British career officer, artist, historian, journalist, delicious eccentric and laureate writer – awarded the Nobel Prize in Literature in 1953 “for his mastery of historical and biographical description as well as for brilliant oratory in defending exalted human values.” With dogged single-minded determination, he defied alone and managed to stave off, the tyrannical Nazi wave in WWII, unwaveringly assisted by our American cousins, which threatened to swallow whole the United Kingdom as it had already overrun most of Europe. He resolutely led the country out of its darkest hour, restored Europe's freedom and laid the groundwork for peace and prosperity which all future generations have come to enjoy since and taken for granted, or so it would seem. As a keen-eyed historian, in line with fellow Founding Fathers Schuman and Monnet, he was quick to grasp and understand the importance of a united Europe to avoid repeat past mistakes which had resulted in two world wars that ravaged the continent. Consequently, he became a staunch defender of the idea of creating a single supranational political and economic entity which reconciled old foes and would act as guarantor of peace & prosperity in the continent (in his own words, a “United States of Europe”); in time, this European fellowship would be known to us as the European Union. Churchill was instrumental, and the key driving force, behind the creation of the Council of Europe, a forerunner of what is now the European Union. He is credited as one of eleven Founding Fathers of the Union. Churchill incarnated like no other the best of British values. A child of the House of Commons, he was a proud servant of the State, never its master. A true statesman who would always put ahead of any consideration the best interests of our people, semper fidelis to Lincoln's Gettysburg ideals, by tearing down divisive walls and fostering at every opportunity union.

Simply put, he’s likely the finest British politician ever to grace 10 Downing Street.

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation. We also assist clients with immigration & residency visas (digital nomad visa), and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. Voluntas omnia vincit.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larrain Nesbitt Abogados has over 23 year’s taxation & conveyancing experience at your service. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Blog post copyrighted © 2026. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
Lawyer – Abogado
21^st of May 2026

Earlier this week, we got the news that Shakira (finally) won her longstanding battle against the Spanish Tax Office. She stands to recover 60mn euros plus legal interests on top. Shakira goes on to join the group of other famous personalities that likewise challenged the tax office and won their cases (such as Xabi Alonso, Piqué, Ana Duato, María Teresa Campos and many more). Shakira is a successful singer known for her generosity and philanthropic foundations in benefit of poor and deprived children of her native Colombia.  

Following the court ruling, Shakira released a public statement:

"Después de más de ocho años soportando un señalamiento público brutal, campañas orquestadas para destruir mi reputación y noches enteras sin dormir que terminaron afectando a mi salud y al bienestar de mi familia, por fin la Audiencia Nacional ha puesto las cosas en su sitio", ha comenzado diciendo. Nunca hubo fraude, y la propia Administración nunca pudo demostrar lo contrario, sencillamente, porque no era cierto. Aun así, durante casi una década, se me ha tratado como culpable, se ha filtrado, distorsionado y amplificado cada paso del proceso, y se ha utilizado mi nombre y mi figura pública para enviar un mensaje amenazante al resto de contribuyentes. Hoy esa narrativa cae, y lo hace con la fuerza de una sentencia.

Mi mayor deseo es que este fallo siente un precedente para Hacienda y sirva a los miles de ciudadanos anónimos que cada día son abusados y aplastados por un sistema que presume su culpabilidad y los obliga a demostrar su inocencia desde la ruina económica y emocional. A ellos va dedicada esta victoria"

Loosely translated in English as:

“After more than eight years of enduring brutal public shaming, orchestrated campaigns to destroy my reputation, and countless sleepless nights that ultimately affected my health and the well-being of my family, the National Court has finally set things right. There was never any fraud, and the Tax Agency itself was never able to prove otherwise, simply because it wasn’t true. Even so, for almost a decade, I have been treated as guilty, every step of the process has been leaked, distorted, and amplified, and my name and public image have been used to send a threatening message to other taxpayers. Today, that narrative collapses, and it does so with the force of a court ruling.

My greatest wish is that this ruling sets a precedent for the Tax Agency and serves the thousands of anonymous citizens who are abused and crushed every day by a system that presumes their guilt and forces them to prove their innocence while facing economic and emotional ruin. This victory is dedicated to them.”

A little known fact is that the Spanish Tax Office, when challenged at court, loses 50 to 70% of its cases (depending on which tax). In plain English, the predatory practices of the Spanish Tax Office, when examined closely, are regularly quashed by the judges ruling on these matters.

The fact is that the tax office banks on the knowledge that most taxpayers refuse to challenge a tax inspection at court. In that knowledge, the tax office unlawfully pockets billions of euros every year.    

Another little known fact is that tax inspectors in Spain are awarded a bonus of up to 25% on successfully 'recovering' funds from besieged taxpayers. In other words, Spanish tax inspectors have a vested interest in pursuing and opening tax cases against weary taxpayers, whether merited or not, regardless.

And finally, another little known fact is that nothing (nada) happens to these tax inspectors when the cases they opened against taxpayers are thrown out by a court, as is routinely the case.

The gist of this article is that you do not have to be Shakira, or even a multimillionaire, to hire a law firm and defend yourself if you think you are being wrongfully and unjustly accused. And even if you are, in most cases the tax office files unfounded cases which are unravelled at court by lawyers for lack of concrete evidence and working on suppositions and hearsay. 

 "A lawyer's job is to protect his clients from other lawyers."

Related service LNA offers:

Litigation

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in taxation, and property conveyance. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larrain Nesbitt Abogados has over 23 year’s taxation & conveyancing experience at your service. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Blog post copyrighted © 2026. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
Lawyer – Abogado
6^th of May 2026

El Mundo newspaper published a story on the 3^rd of May in which Spain’s Tribunal de Cuentas, the public body responsible for supervising and overseeing Spain’s public expenditure, confirmed that Spain has been using EU public funds to pay Spanish pensions.  

This is of enormous gravity.

Whilst Germany (Europe's economic, military, and industrial powerhouse) has responsibly approved a draconian pension reform, effective as of May 2026, to in effect reduce and adjust its pensions to ensure stability and continuity in the future, Spain is irresponsibly misusing the EUNGF - paid largely by German taxpayers - to ludicrously finance bloated Spanish pensions to the tune of billions of euros Spain cannot - and should not - realistically afford given its ailing economy. Honest to God, the world upside down. And no one is held accountable for this gross misuse of public (mostly German) funds.

It beggars belief.

I had already published an article Now you see it, now you don’t, way back in February 2021, warning that mismanagement of these public funds would likely be the case without proper supervision. Unfortunately, time has proven the article right.  The EUs funds were devised to assist countries gripped by the Covid-19 epidemic to help them get back on their feet and give them a gentle nudge.

This is particularly concerning news because Spain’s public coffers have been the beneficiary of three simultaneous windfalls:

1. EU Next Generation Funds of over €163bn
2. Spain is one of the very few countries worldwide which does not deflate income tax brackets or to adjust income tax for inflation. Meaning the Spanish Tax Office has made an EXTRA 20%, or more, in tax revenue as a result of this unfair, and unprofessional, practice.
3. Unprecedented property boom that has driven property prices to historic records, higher than in 2008, which translates into the tax office cashing in big time on Property Transfer Tax (resales), VAT and Stamp Duty (new builds).

One would think, in view of the above triple whammy, that Spain should have more than enough money to pay all its debts and invest on its future. Well, you’d be wrong.   

Spain, instead of using the NGEU Funds to improve and modernise its economy, bring it into the digital era, has used it to plug budget holes such as paying public pensions. This goes on to show the enormous mismanagement of Spain’s economy and how EU public funds, which were tagged for a certain purpose, have been used instead for several other non-related purposes.   

Spain is still working with 2023 public budget as the government has failed, time and again, to muster the necessary political support to approve new annual budgets. The government just keeps extending 2023 budget every year, which is ludicrous.

Last year, Spain’s Tax Office broke its revenue record on receiving over €300bn in taxes.

The question is what are Spanish Authorities doing with all these vast amounts of money?

Clearly, this money is not being spent on healthcare, education, transportation, or its pitiful Armed Forces (Morocco now surpasses Spain militarily).  

Meanwhile, Spain has now exceeded €2 trillion in public debt, crossing a red line, in my opinion, of which there is no return. The official public debt figures do not take into account €500bn of public debt held by Spain’s 17 autonomous regions.

Something is rotten in the state of Spain.

"You can fool all the people some of the time, and some of the people all the time, but you cannot fool all the people all the time." – Abraham Lincoln.

LNA has a 100% track record of attaining Spanish visa & residency permits since 2013. We have assisted over one thousand satisfied visa clients and their families.

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in taxation, and property conveyance. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larrain Nesbitt Abogados has over 23 year’s taxation & conveyancing experience at your service. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Blog post copyrighted © 2026. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
Lawyer – Abogado
21^st of April 2026

Introduction

Life was looking good. You were all set up in Dubai. You paid no income tax; you saved money and invested it. Things couldn’t look any brighter until the bombs started falling and the shine came off Dubai.

Nights of terror hiding in the basement, fear sets in with each new drone strike, Dubai property prices falling off a cliff (-20% plunge in a week), the airport is closed amid attacks, and uncertainty becomes the new normality. How long will this war last?

It is now clear that you must escape Dubai with your family, but where to go next? The UK press confirms over 37,000 expats fled Dubai in recent days. Returning to the United Kingdom is not an option for affluent families. Heading back means the HMRC will be all too eager to pounce on you and cash in. High taxation in the UK has become unbearable for wealthy families following the new tax rules from last year.

What if I were to tell you that there is an option to pay ultra-low taxes at the heart of Western Europe?

Spain offers what is known as a Digital Nomad Visa. Whether you are employed or self-employed, working remotely, you and your family can all move to Spain and live a life of peace and abundance, away from all the violence afflicting the Middle East, paying little to no tax under the sunshine. Interested?       

If you are planning to move to Spain, you should seriously consider becoming a digital nomad.

There is no question that the Digital Nomad Visa has become the most sought-after visa in Spain after the Golden Visa was phased out in early 2025.

The Digital Nomad Visa (or tax-free visa, as it is popularly dubbed) offers a wide range of tax benefits that surpass Golden Visas. Golden Visas did not have the slew of tax advantages that DNVs offer. The DNV is all about paying little to no tax, whilst living the high life in Europe. Unlike Golden Visas, you don't need to spend €500,000 to benefit from it all. No minimum investment is required.

The DNV is simply the best visa money can buy in Europe at this moment in time.

8 reasons to apply for a Digital Nomad Visa

1. Ultra-low tax – unmatched tax advantages. Don’t fancy paying much tax? This visa has you covered. No other visa in Spain offers its wide range of tax benefits. You only need to pay a flat tax rate of 24% on your gross earnings in Spain up to €600,000/year. Any assets held abroad go untaxed. Moreover, unlike standard Spanish taxpayers, you don’t even need to declare assets or rights abroad (no need to complete tax form 720). In plain English, you pay little to no tax on your income, and you are not required to declare or pay tax for assets held abroad.  
2. Long duration. Clear rules, initially for 3 years, then works on a 3-year renewal, totalling 6 years. This visa has one of the longest durations available.
3. Fast-tracked. DNVs are granted by Madrid in under 3 weeks. No other visa is expedited as much. The red rug is rolled for you, cutting through all pesky red tape.
4. All the family is included. Your partner, your children (up to 25 years old), and even your parents may be included as dependents.
5. Right to work in Spain. Not only does it give full rights to work remotely in Spain to the main applicant, but it also extends the right to his dependents, either as freelancers or as employees pursuant to Law 13/2014 of International Entrepreneurs.
6. Unfettered access to the Union. Once you attain the DNV, it allows you and your family unrestricted access to the 27 Member States that assemble the Union.
7. Path to permanent residency – optional. The time spent leads to permanent residency (which lasts 10 years).
8. Path to Spanish citizenship – optional. Fancy a European passport that allows you access to 189 countries worldwide? The time spent leads to Spanish nationality after 10 years of continued and legal residency.

Conclusion

DNVS are hands down the best visa money can buy, living at the heart of Western Europe.

Fancy this weekend a shopping spree in London or Milan? Only two hours away by plane. Fancy popping to the Louvre or the Eiffel Tower for some culture? Only two hours away by plane. Fancy skiing and catching up with your besties at Gstaad? Only two hours away by plane.

You have all the pros of becoming a legal admin resident in Spain, yet none of the tax cons, as standard tax obligations do NOT apply to you. A legal fiction operates whereby you are treated as a non-resident taxpayer, this is a tax scheme known as Beckham’s Rule.

Unsurprisingly, smart money votes with the wallet. Spain was ranked in 2025 as the best country in the world for digital nomads. Málaga is the world’s third most popular destination for digital nomads.

In my book, DNVs are a steal. Life is too short, and taxes are too high in some countries. Make the most of it, pay little to no tax, apply now for a DNV.

And if paying no tax and living in a peaceful European country wasn’t enough to convince you, property prices in Spain are appreciating by two digits a year. Now is the right time to catch the property train. What are you waiting for? Secure your family’s future and wellbeing, protect and build your wealth, by living at the heart of Western Europe.

DNVs allow you to live anywhere in Spain; you will be spoilt for choice: Barcelona, Costa del Sol, Granada, Ibiza, Madrid, Malaga, Mallorca, Santiago de Compostela, Seville, Sotogrande, and Valencia.

At LNA, we assist you, and your family, to attain a Digital Nomad Visa in under 3 weeks. We can also assist you buying, selling, or renting property anywhere in Spain.

Call us and speak to one of our friendly staff free of charge!

LNA has a 100% track record of attaining Spanish visa & residency permits since 2013. We have assisted over one thousand satisfied visa clients and their families.

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in taxation, and property conveyance. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

Ibiza Old Town at nightfall

21^st of March 2026

I continue today with my running series on the top places to buy and live in Spain. You can find older entries on this city-guide series by scrolling down below. These impromptu light-hearted guides are not meant to be exhaustive; they act as a lighthouse, shedding light on an area’s main highlights and landmarks.

In the Old World, Bes was the deity who represented joy, music, and sexual pleasure

Introduction

Ibiza is the third largest of the four islands that form the Balearic Islands, an archipelago off eastern Spain, located in the Mediterranean Sea.

Ibiza’s history spans over 2,600 years. Founded by Phoenician seafarers, it occupies a strategic outpost and was aptly named Ibosim ("Island of Bes"), dedicated to the Egyptian god Bes. In the Old World, Bes was the deity who represented joy, music, and merriment. Indeed, unbeknownst to its first settlers, the island was fittingly named.

Ibiza exemplifies — like no other place on earth — the sense of joy, music, and sweet hedonism. Ibiza is renowned the world over as the party island par excellence, where revellers enjoy nightlife to its fullest until the crack of dawn.

There are two distinct sides to Ibiza; the first one is a spiritual facet, embodied by its colony of artists and savants, which can be found during the daytime, and which draws inspiration from its pristine azure coves, white sandy beaches, gently rolling thyme hills and golden sky dusks. The second one, found at nightfall, is the hedonistic Ibiza, enjoyed by bon vivants and embodied by its night temples (known as discos), administered by priests known as DJs, with their relentless pulsating electronic beats which pull at your soul.

Both Ibizas work in tandem; they draw and feed from each other synergistically, from dawn to dusk, under a mantle of stars.

Which Ibiza appeals to you? 

Cala Saladeta, with its turquoise waters and white sandy beaches. A green canopy of pine trees extends over the adjacent rolling hills.

A unique Mediterranean identity

At just 572 square kilometres, Ibiza may be smaller than some of its neighbours, but what it lacks in size it more than (over)compensates for in spirit and boundless energy. Ibiza was awarded on the 4^th of December 1999 a UNESCO World Heritage Site for its unique blend of cultural, historical, and biodiversity assets. Sites such as remnants of ancient cities (the Puig des Molins Necropolis) and the fortified Dalt Vila — an impressive fortress perched atop Ibiza’s Old Town — connect the island’s present to its deep past.

The island’s terrain is a mosaic of salty wetlands, aromatic herb fields, gently pine-covered hills and glittering shores. Parc Natural de Ses Salines, a protected reserve shared with neighbouring Formentera, teems with birdlife and reflects the island’s commitment to preserving its natural heritage for future generations.

Cala Salada, another quiet cove with azure crystal waters. Perfect spot to commune with Mother Nature during the daytime. 

Day & night: The two faces of Ibiza

There is a reason the island’s nickname is “The White Isle”. Whitewashed villages and sun-bleached beaches stretch out lazily for miles until where the land meets the sky, offering serenity and slow-paced Mediterranean living by day. For countless travellers, discovering hidden coves, exploring inland hill towns, indulging in local cuisine and sipping herbal-infused drinks as the sun sets below the sea on the distant horizon are highlights of any visit.

But truly, it is at nightfall when Ibiza comes into its own and springs to life. World-renowned bars such as Sant Antoni’s Café Mambo set the stage for nights that pulse with music, while legendary clubbing culture — shaped in part by Balearic beat and DJ-led innovations — has influenced electronic music worldwide.

Even if the superclub era has evolved and some iconic venues now occupy a mysterious, abandoned place in time, the island’s nightlife legacy remains an iconic chapter of its character.

Dusk falls on Cala d'Hort beach. A popular spot during the summertime. It has a fantastic view of the mysterious island of Es Vedra.

Ibiza: Sun, sea & soul

During the daytime, explorers can get lost visiting its myriad natural landmarks and pristine sandy beaches. Ibiza — or Eivissa in Catalan — is one of Spain’s most evocative Mediterranean gems. It is an island full of contrasts, where ancient history meets avant-garde energy, serene coves sit alongside buzzing harbours, and a growing emphasis on sustainable living reshapes life here for both residents and visitors alike.

Clubbing at Pacha, Ibiza.

Ibiza: Temples of the night

These temples of hedonism are tended by night priests known as DJs. Several renowned names claim the spotlight, including French artist David Guetta, Calvin Harris, Keinemusik, Carl Cox, PAWSA, Fisher, Paul van Dyk, Marco Carola, and Solomun. 

But truly, it is the night temples that steal the limelight, burning bright. To name a few, and in no particular order:

• Amnesia: Was awarded the Best Global Club in 2007, 2008, 2009 and 2011. Its foam parties are world-renowned.
• Pacha: Is hands down the most iconic disco. Founded in 1973, it has branched out to 10 countries.
• Ushuaia: Is a beach club with swanky music. Has a large swimming pool with multiple islets for go-go dancers. 
• Bora Bora: Another beach club.
• Privilege: Is the largest disco club in the world with a capacity of 10,000 clubbers.

Ibiza go-go dancers entertaining the crowds

Culinary & cultural richness

Ibiza’s food scene reflects its Mediterranean roots. Fresh seafood, hearty stews and rich desserts like greixonera (a lemon-scented tart) and flaó (a mint-flavoured cheesecake) punctuate menus in seaside chiringuitos and hidden eateries alike. Local drinks such as hierbas ibicencas, an aniseed-flavoured spirit, capture the island’s intoxicating blend of taste and tradition.

Beyond food, the island’s artistic pulse thrives in art galleries, music festivals and creative spaces abound. From ancient museums to contemporary sculptural installations that dot landscapes and seafronts, Ibiza nurtures a vibrant cultural life that rewards both the curious and the connoisseur. Ibiza’s creative energy is harnessed by its local artists, who channel it to create works of art and music for the enjoyment of us all.

Traditional Flao mint-scented cheesecake, worth trading your soul for

A property market defined by scarcity & prestige

For many, Ibiza is more than a holiday destination; it’s a lifestyle investment — literally. The property market is shaped by finite land, protective zoning and high international demand. Nearly half the island’s land is preserved or protected, and strict planning rules mean new-build opportunities are limited, insulating local values from swings in oversupply.

As of 2026, average prices on Ibiza hover around €7,000 per square metre, with prime waterfront districts easily exceeding that figure. Detached coastal villas, especially with uninterrupted sea views, can command values far above the norm, beyond €7,500 - €10,000 per square metre in sought-after zones.

Foreign purchasers remain a significant factor in the market, drawn by global prestige, a Mediterranean climate and a culture that blends leisurely days with international flair. A limited supply of stock and steady demand ensure resilient price stability and long-term capital appreciation.

However, Ibiza’s popularity isn’t without its housing challenges. Housing costs — both for sale and rent — have increased substantially across the island, prompting public debate about affordability, local access to housing and sustainable development for residents and workers alike.

Group of friends celebrating with mojitos at a chiringuito (beach club)

Ibiza’s future: balance is key

Ibiza faces the same predicament many iconic destinations have experienced: preserving its soul and identity while accommodating roaring success. Local planning policies now aim to curtail illegal tourist rentals and manage overtourism responsibly, reshaping how visitors engage with the island and reinforcing quality over sheer volume.

In the end, Ibiza’s true allure lies not just in its beaches or clubs, but in the contrast of experiences it offers. From tranquil mornings amid the sweet scent of wild thyme hills, evenings of fine dining al fresco and beguiling sunset views on an infinite golden sea to warm nights of untold pleasures that echo with the electronic beat of its music long after sunrise.

Ibiza’s future lies in striking the right balance between preservation and innovation.

Luxury yachts moored in Cala D'Hort beach

Conclusion

The spiritual side of Ibiza inspires its artists, gentle poets and intellectuals, fostering creativity. Whether you're attracted to its jaw-dropping landscapes, magic sunsets over a dashing blue sea, or historic landmarks, Ibiza draws you in. Visitors find themselves captivated by the island's cultural and natural treasures, ensuring a memorable experience.

Albeit where Ibiza’s heart truly lies, and is at its best, is with the rhythmic pulsating beat of its colourful nightlife. Making Bes proud, Ibiza embodies — like no other place — wanton release and merriment under a Mediterranean starry sky.

This synergistic duality — spirituality and unrestrained hedonism — neatly combine to define Ibiza, making it its hallmark.

If you haven’t partied in Ibiza, you haven’t lived.

Ibiza, isla del placer.
Ibiza, party island.

Other entries in this running series:

• Costa del Sol: your dream home in paradise – 8^th April 2022
• Sotogrande, the pearl of Cadiz – 3^rd June 2022
• Barcelona, the beautiful – 8^th November 2022
• Madrid, capital splendour – 21^st March 2023
• Mallorca: Heaven on Earth – 8^th June 2023
• Granada, the Last Kingdom – 12^th October 2023
• Seville, a dream city – 21^st March 2024
• Malaga, passion for life – 16^th September 2024
• Valencia, land of the brave – 21^st March 2025
• Santiago de Compostela: The road to God – 16^th September 2025
• Ibiza: Party island – 21^st March 2026

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. Voluntas omnia vincit.

2.026 © Raymundo Larraín Nesbitt. All Rights Reserved.

Ní neart go cur le chéile.

Following up on my article Distinction between long-term and seasonal contracts, I’ve decided to write a short summary on the main differences, as we are receiving multiple queries following the new changes in law (Community of owners to approve new Tourist Licences).

I’ve collated the basic differences in a chart below (please excuse my clumsy Excel skills), which hopefully does a job at explaining the main points to avoid any further misunderstandings.

Comparison: Tourist Rentals vs. Seasonal Lets

*Only if you are an EU tax resident

In Conclusion

As gleaned above, community of owners in Spain may now vote to ban tourist rentals, as explained in detail in our previous idealista article. However, communities cannot ban or police seasonal lets, as these follow a different regulation other than Spain’s Horizontal Property Act.

Seasonal lets will be used as a legal loophole to circumvent the newly approved changes and restrictions to Spain’s Horizontal Property Act, which rules on community of owners.

Although seasonal lets are safe by rapport to long-term rentals (we have been strongly advocating for them for many years Seasonal lets: an alternative to holiday rentals), they must be professionally drafted so they are not challenged at court and changed into a long-term contract. This change would award tenants a slew of rights and entitlements, not to mention they cannot be legally evicted if found to be within a ‘vulnerable’ group, which are not included in seasonal lets.

To close, as a golden rule, never download rental contract templates from the internet or ‘borrow’ one from a friendly estate agency. Using outdated templates is the fastest way to have a contract challenged at court by your tenant and change it into a long-term one with silent renewals to boot (5, 8 or even 10 years’ contract duration).

Rental laws change all the time in Spain, and only professionals are up to date with such changes. Be smart, always hire a lawyer to draft you a rental contract. You will save a lot of money and aggravation in the long run.

We offer this service for a competitive fee:  Rentals (contract-drafting)

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation all over Spain. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.

I would like to inform you that Ministerial Order VAU/1560/2025, published on 31 December 2025, makes it mandatory for all landlords of holiday rentals (short-term or seasonal lets) to file an annual electronic report with the VUDA (the VUDA is Spain’s new short-term rental registry).This report offers a detailed breakdown of guests, accommodation dates, etc.

It is mandatory for all landlords who attained an NRA code, to file said annual report with the VUDA electronically.

Period to file it

From the 2^nd of February to the 2^nd of March 2026.

Reporting period

It covers the previous year, all of 2025.

Every rental made during 2025 must be reported to the VUDA.

Do you need a power of attorney to file it?

No, we don’t need a POA to file it on your behalf electronically.

Do you need a spreadsheet?

If you already filed your annual rental income tax with us, we don’t need anything else.

However, if you do not, then we need to email you a spreadsheet with the sections you need to populate.

Legal consequences of not filing the new annual VUDA report

• You will be stripped of your NRA code (which gives way to the below bullet points)
• You will no longer be able to rent out legally in Spain
• This opens you up for the huge fines and penalties that autonomous regions in Spain levy, ranging from 3,000 euros to 1mn euros in Catalonia
• Your listings will be removed by rental property platforms (AirBnb, etc)
• Suspension of your ability to legally rent online going forward

We’ve published this article on the new VUDA requirement: Landlord’s new guest report to the VUDA in Spain

We offer this legal service: VUDA/NRA annual landlord report filing

The bottom line is that if you are a landlord, and rent out short-term in Spain, you need to comply with this to stay legal and avoid fines and charges against your property.

Marbella-based Larrain Nesbitt Abogados has over 23 year’s taxation & conveyancing experience at your service. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Blog post copyrighted © 2025. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
Lawyer – Abogado
8^th of January 2026

Introduction

In today’s post, we review two different annual reports which study and elaborate rankings on the best countries and cities for digital nomads. The first report studies the best countries for digital nomads to settle down in, whilst the second report, from Savills, focuses on the best cities worldwide to work and live as a digital nomad.   

To cut a long story short, both reports, from two independent prestigious sources, conclude that Spain is the top choice for digital nomads. You may want to read our article to find out what all the commotion is about: 8 reasons to apply for a Digital Nomad Visa in Spain

1. Global Digital Nomad Visa report

The Global Digital Nomad Visa report is carried out every year. All countries that offer a digital nomad visa programme are subject to close scrutiny, and a wide range of factors are considered to elaborate on each annual ranking. The index evaluates 64 countries across 15 key indicators in six dimensions.

For the year 2025, Spain was acclaimed as the number one country in the world to apply for a Digital Nomad Visa.

The top 10 countries in the world:

1. Spain, with a near-perfect score of 99.67
2. Netherlands – 92.84
3. Uruguay – 91.23
4. Canada – 90.42
5. Czechia – 90.17
6. France – 90.12
7. Portugal – 90.12
8. UAE – 90.04
9. Germany – 89.65
10. Malta – 89.5

 2. Savills "Executive Nomad Index 2025"

In addition to the above report, the prestigious UK high-end real estate agency Savills published its annual "Executive Nomad Index 2025" which analyses which are the best cities in the world for digital nomads. Savills placed three Spanish cities in its top ten spots for 2025.

Malaga occupies the third spot, Palma de Mallorca the sixth, and finally, Barcelona occupies the seventh spot.

The top 10 cities in the world for digital nomads:

1. Dubai
2. Abu Dahbi
3. Malaga (Spain)
4. Miami
5. Lisbon
6. Palma de Mallorca (Spain)
7. Barcelona (Spain)
8. Barbados
9. Auckland
10. Algarve

Conclusion

You don’t need to take my word for it; other, more qualified, sources are of the same mind.

The Digital Nomad Visa is hands down the best visa money can buy, and Spain is the leading choice for digital nomads. Living at the heart of Western Europe with low taxes, a privileged lifestyle and gorgeous weather, life doesn't get much better.

At LNA law firm, we have assisted hundreds of digital nomads in achieving their dream goals in Spain. We have also attained over one thousand different visas, including the now phased-out golden visa, for applicants and their families. If you are looking for a reliable partner in Spain to handle your visa and residency applications for a competitive fee, look no further.

At LNA, our team will be delighted to handhold you throughout the whole visa procedure, from start to finish, for a fee that is much lower than that commanded by Spanish consulates abroad. Not to mention consulates only grant you a 1-year visa, while we get you 3 years; plus another 3-year renewal! LNA is the leading choice for Digital Nomad Visas in Spain.

If you are looking to move to Spain in 2026, give us a call. We can offer you a wide range of visas, including the Digital Nomad Visa in under 3 weeks.

DNVs allow you to live anywhere in Spain; you will be spoilt for choice: Barcelona, Costa del Sol, Granada, Madrid, Malaga, Mallorca, Valencia, Santiago de Compostela, Seville and Sotogrande. 

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation all over Spain. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by email at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2025© Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-abased Larraín Nesbitt Lawyers has over 23 years of taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2026. Plagiarism will be criminally prosecuted.

1st of January 2026

Just a gentle reminder to all non-residents, who own property in Spain and rent it out (whether long or short-term i.e. holiday home) must file now their annual tax return in January 2026. You are being taxed on your rental income for the year 2025.

Our cut-off date to file your 2025 non-resident tax return is next Thursday the 15th of January 2026.

Please do not wait until the last moment to submit your quarterly tax return. We file this tax online all over Spain within 24 working hours.

We can offer you this tax service for a very competitive fee.

Our fee is 100% tax-deductible from the tax to pay.

The main highlight of our tax service is that we reduce your income tax by 70%, or more, on applying for lenient landlord tax relief on all your property-related expenses.

Contact us and pay less tax. If you overpay taxes in Spain, it's only because you want to.

Related tax service

Holiday Rental Accounting Service (HRAS)

Related taxation articles

• Holiday Rental Laws in Spain – 8th of March 2015
• Non-Resident Taxes in Spain – 8th December 2015
• Holiday Rental Laws in Andalusia (Decree 28/2016) – 8th of February 2016
• Renting in Spain - Landlord´s Taxation – 8th of January 2017
• Holiday Home Taxation in Spain – 8th of July 2017
• Holiday Rentals in Andalusia Made Easy – 3^rd July 2017
• Non-Resident Income Tax – 8^th December 2017
• Holiday Rental Accounting Service (HRAS) – 16^th January 2018
• Holiday Rental Taxation in Spain – 8th July 2018
• Renting in Spain: are you still overpaying income tax every quarter? – 16^th October 2018
• You are taxed at source on renting out in Spain – 30^th November 2018
• Did you get an email from AirBnb over your Spanish tax details? – 21st December 2018
• Important information from the Spanish Ministry of Finance – 7^th January 2019
• Property portals and rental platforms to pass on landlord details to the Spanish Tax Authorities. Are you prepared? - 12th January 2019
• Holiday lettings: VAT invoice dissected – 11th February 2019
• Requerimiento - Spanish tax agency's summons – 7th March 2019
• Save 70% on your landlord tax bill – 8th March 2019
• Spain's new rental law in 2019 – 8^th March 2019
• 8 Tips for Buy-To-Let Success in Spain – 21^st October 2019
• Rentals climb for the fifth consecutive year in Spain! – 12^th February 2020
• Spanish Government caps rent hikes to 2% in 2022 – 1^st April 2022
• Spanish Government extends the 2% rental cap a further 3 months – 21^st June 2022

Please note the information provided in this blog post is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

2.026 © Raymundo Larraín Nesbitt. All rights reserved.