Explanatory notes

Notes on the new regulation on foreigners

January 2025

The government of Spain enacted on 20 November 2024 the new reformed regulation of the Ley de Extranjería, known as Royal Decree 1155/2024, which is scheduled to enter into force on 20 May 2025. This reform introduces significant adjustments in several areas, including residence authorisations based on arraigo, non-gainful residence, long-term residence and residence authorisations for students. A detailed analysis of the main changes is presented below:

Explanatory Notes on Applicable Law

A. National Legislation

Horizontal Property Law (LPH) - As amended

Norma: Law 49/1960, of 21 July, on Horizontal Property.
Key change: Introduced by Royal Decree-Law 7/2019, and extended by recent reforms (in force from April 2025).
Relevant content:
- Communities can limit or condition the tourist use of dwellings with the favourable vote of 3/5 of the total number of owners (and quotas).
- Possibility to establish additional fees (up to 20%) for owners who use their property for tourist use.

Explanatory notes of telephone harassment for debt collection

Telephone harassment for debt collection is a practice that may violate fundamental rights and various legal regulations in Spain and the European Union. These communications, in many cases repeated or automated, may infringe the provisions of the General Data Protection Regulation (GDPR), the Organic Law on Data Protection (LOPDGDD), the Criminal Code, the General Law for the Defence of Consumers and Users, and the guidelines of the Spanish Data Protection Agency (AEPD).

Explanatory Notes on foreign residents

Countries with Double Taxation Avoidance Agreements with Spain.

Spain has bilateral treaties to avoid double taxation with numerous countries. The aim of these treaties is to prevent the same income from being taxed by two different States, thus favouring legal certainty, international trade and investment. Below is a list of countries with which Spain has signed treaties in force:

Misleading Advertising in Spain: National and Autonomous Community Legislation and Jurisprudence

National Legislation