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Effective 10 May 2023, Spain implemented changes to its laws governing the issuance of EU Blue Cards. On 8 May 2023, the Spanish authorities approved the following amendments in line with the revised EU Blue Card Directive (i) Blue Cards are now issued with an initial validity of three years (up from one year previously); (ii) individuals applying for Blue Cards must receive a salary that is 1 to 1.6 times the average gross annual salary; (iii) applicants must possess educational qualifications equivalent to Level 2 of the Spanish Qualifications Framework for Higher Education (i.e., a bachelor's degree upon completing a program of at least four years) or above; (iv) applicants who hold a higher vocational training certificate are now eligible to apply for a Blue Card; (v) holders of Blue Cards issued in other EU Member States may enter Spain for up to 90 days in any 180-day period for professional purposes (i.e., to conduct business or work) without obtaining a Spanish visa or work authorization document; (vi) Spanish Blue Card holders who become residents of another EU Member State and obtain a Blue Card in that Member State will have their Spanish Blue Cards canceled.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.