Spain

• Available: Yes
• Minimum years: 10
• Physical-presence years: 10
• Language test: Yes

Naturalization requires 10 years of continuous legal residence (2 years for Ibero-American nationals, Filipinos, Andorrans, Equatorial Guineans, Sephardic Jews). DELE A2 Spanish test + CCSE constitutional knowledge test. Generally Spain does NOT permit dual citizenship except for Ibero-American countries — non-Ibero-American applicants must renounce. Golden Visa holders rarely pursued this route.

• Becomes tax resident automatically: No
• Worldwide income taxed: Yes
• Territorial tax system: No
• Day-count for tax residency: 183 days
• Wealth tax: Yes

Spain has wealth tax (Impuesto sobre el Patrimonio) at regional rates with national floor — relevant for HNWI. Beckham Law (impatriate regime) offers 24% flat on Spanish income up to EUR 600k for 6 years if newly tax-resident, but Golden Visa investors typically remained non-resident to avoid global wealth and income exposure.

• Spouse: Yes
• Children under 18: Yes
• Dependent adult children: Yes
• Parents: Yes

Historic inclusion: spouse, dependent children (no age limit if financially dependent), and dependent parents. Existing visa holders retain family inclusion on renewals.