The answer to this question has quite a few parts as the destination of a "Spirit" is still dependent upon whether it regains its "Soul" identity so it is important to first know the difference.
A "Spirit" is an etherial based life form that is still preserving its unique identity gained through incarnations absent of reaching total awareness. Thus Spirits can be often witnessed on the Astral Plane engaging in redundant issues and duties they carried on throughout lifetimes. This form is also known as a Shell or Husk.
Spirits project a somewhat illusionary field around them that creates their world of perception thus they do not see the "actuality" they are truly in, as few can truly see through the eyes of another and completely know how they feel and think.
So in short a "Spirit" is still not in full realization that it is a Soul and thus has created yet another reality of separation that is "less dense" than their previous physicality. This is because we generally create worlds that are better than the ones we experienced previously. Keep in mind that the world in this tense is a state of being.
This world functions just like a dream and is populated as such with animate ideas that we have had of people we encountered along our previous ventures. So what I'm saying is when a "Spirit" leaves the Earth it dreams of another "Earth" and then impregnates/imprints it with its identity. This method is called Reincarnation or Re-entering Car's Nation. A world of flesh, slowed down plasma/light, existence below the speed of light in a vortex or vacuum.
A Spirit that reaches total realization of its Soul identity however has a much more enigmatic existence afterward in the afterlife or after the lies as it moves in between the objective and subjective plane basically becoming the particle that everything is created from versus the particle pretending its doing all the creating. It then reaches omniscience by living through everything.
It then lives all further existences experiencing itself as everything unless a schism occurs and the clear light becomes trapped in another Prism/Prison or Spectrum of identity. Such topics of what occurs on the Subjective Plane are things that can only be poorly explained at best from any type of governed entity. Governed means in a body-vehicle-vessel without proper training of how to get out.
A "Shell" of each of your incarnations remains on each plane you collectively build upon. Your skeleton is your current shell holding your bio-rhythmic imprint here on Earth. This is why the skeletons of ancestors were often preserved. This is also why the bones of many races of ancestors were often fed to dogs so these races would "forget" about their ancestors through lack of presence.
However, even if extinguished it still remains in the "bubble" as we are surrounded by several atmospheres in some "form". In fact, the more it is pulverized and dissolved the more seeds are created as a Shell is loaded with the DNA/RNA or current imprint of it's previous inhabitant.
A true goal is to reach balance. You can then leave balanced seeds everywhere that you can interface with. This, in turn, keeps you gliding through existences balanced. You have found the constant - a Time Lord, Tron, Boddisattva, Evangel...
This is a real thing my friends but there is no end of it or to it so don't look for the end. Some think they need to do a certain thing and then it will be over and then they will have achieved the great arcana. If you notice closely you will see how balance is something you have to constantly focus on to maintain. Some have fallen asleep in trying to keep doing it for this very reason.
Seize the facts, the truth, what is concrete, and soon nothing fake or ill can even reach your Vista unless you choose to of course. Sometimes you will, in order to do your greatest work which is that on others, as that is the only time it is truly great as it takes more than one to be great, a cognate of greet, a meeting.