An entrepreneur based in Barcelona came to us after Law 2/2026 (Omnibus 2) entered into force, seeking passive residency without losing capital to the new thresholds. We assessed his asset structure, combined a property (over €800,000) with financial instruments to reach €1,000,000, prepared proof of foreign income (the roughly €54,900/year threshold) and the full AFA application file. The client paid the mandatory non-refundable €50,000 contribution and received his resident card within 1.5 months. Result: legal tax residency with a minimum 90-day annual stay and access to the 0-10% IRPF rate.


