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The Spanish immigration authorities recently released additional details regarding Royal Decree 629/2022, which clarify the conditions under which study visa holders may undertake work in Spain. On 2 June 2023, the immigration authorities released the following clarifications: (i) study visa holders are eligible to undertake employment with a Spanish company or be self-employed without obtaining a separate Spanish work authorization document, provided they pursue specific courses and meet all course requirements; (ii) students who were issued initial study visas on or after 26 July 2022 are automatically eligible to work in Spain without a separate work authorization document; and (iii) study visa holders who are automatically eligible to work in Spain without a separate work authorization document can work for up to 30 hours per week in any field (including fields not related to their subject of study).
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.