Moving to Spain: what do you need to arrange? (updated checklist)

1. Tax residency: where do you pay taxes?

One of the most important aspects when moving to Spain is your tax residency.

According to Spanish legislation, you are considered a tax resident when you:

• stay in Spain for more than 183 days per calendar year;
• have the center of your economic activities in Spain;
• or when your family lives in Spain, unless proven otherwise.

In that case, you are liable for taxation in Spain on your worldwide income.

In addition, Belgium may still play a role. If, for example, you retain income or property in Belgium, you may still be taxed there through the non-resident tax (BNI), the Belgian tax system for individuals who no longer reside in Belgium.

Upon departure, you must also submit a special tax return for the year of departure, in which only the income up to your moving date is taxed in Belgium.

In Spain, additional taxes may apply, such as taxes on savings or investments, and in certain regions also a form of wealth tax.

2. Administrative steps: what do you need to arrange?

Moving to Spain requires proper follow-up of administrative formalities, both before departure and after arrival.

Before leaving Belgium

• Deregister from your municipality
  You are required to report your move abroad.

• Certificate of deregistration (Model 8)
  This document confirms your removal from the Belgian population register and is required for further administrative steps.

• Tax obligations
  Your tax situation must be properly settled for the year of departure.

• Inform your health insurance fund and pension service
  This is important for the transfer of your social rights.

After arrival in Spain

After arriving in Spain, you generally have a period of three months to arrange your registration.

• Registration as an EU resident via form EX-18
  As a Belgian citizen, you must register in the Registro Central de Extranjeros within three months.

• NIE number (Número de Identidad de Extranjero)
  This is your personal identification number in Spain and is required for almost all administrative and fiscal procedures. Read here how to apply for a NIE number.

• Registration in the Padrón
  This is the municipal population register where your address is officially recorded.

• Affiliation with social security or proof of insurance
  Depending on your situation, you must prove that you are socially insured or have valid health insurance.

The order and timing of these steps are interconnected and together form the basis of your administrative registration in Spain.

3. Healthcare: how do you stay insured?

Your access to healthcare changes when you settle in Spain. Depending on your situation, different rules apply.

• Retirees
  Can register their rights in Spain via the S1 form, a European document used to transfer social rights.

• Employees and self-employed
  Fall under the Spanish social security system, the Seguridad Social.

• Non-active individuals
  Must prove that they have valid health insurance.

The way you join the system therefore depends on your personal situation.

Public and private healthcare

In Spain, healthcare consists of a combination of public and private services.

Public healthcare is provided through the Spanish social security system, the Seguridad Social, and is accessible to those who are affiliated or entitled through, for example, employment or the S1 form. This care is funded through social contributions and taxes.

In addition, many residents choose to take out private health insurance as a supplement. This often offers extra flexibility, such as shorter waiting times and a wider choice of doctors and hospitals.

In Spain, several insurers operate, including Asisa, Adeslas, Sanitas, Caser, DKV, Mapfre and AXA.

Medical file when moving

When moving to Spain, your medical file is not automatically transferred.

It is therefore advisable to request your file in advance from your general practitioner or specialist in Belgium. This includes medical history, medication and recent examinations.

In Spain, a new file will then be created with your doctor or specialist.

4. Buying a property in Spain when emigrating

For many Belgians moving to Spain, purchasing a property is part of the process.

Here too, there are several important points to consider:

• Legal check of the property
  It is essential to verify that the property is correctly registered and has no legal or administrative issues.

• Additional purchase costs
  In addition to the purchase price, you must take into account additional costs such as taxes, notary fees and registration fees.

• Taxes on purchase
  Depending on the type of property, you pay transfer tax (ITP) or VAT (IVA), which has a direct impact on the total cost.

• Financing
  Those wishing to take out a mortgage in Spain must consider different conditions than in Belgium.

A purchase in Spain differs from Belgium and requires proper follow-up of each step in the process.

At NB-ESTATES, we guide clients from A to Z in purchasing property in Spain, with the support of our own legal department and aftersales service. This ensures that this part of your move is handled correctly and transparently, with clear communication in your own language.

5. Practical matters when moving to Spain

In addition to administrative obligations, there are also practical matters that need to be arranged in time. These are often linked to documents such as your NIE number, Padrón registration or proof of residency.

• Opening a Spanish bank account
  A Spanish bank account is often necessary for managing direct debits such as utilities, insurance and local taxes.

• Connecting utilities
  For water, electricity and internet, administrative data is usually required, such as identity details, address details and often a Spanish bank account.

• Possible vehicle registration
  If you bring a car to Spain, you must consider possible registration procedures, including technical inspection, taxes and administrative steps.

• Registration with local services
  For certain local services and formalities, registration in the Padrón (municipal register) may be required.

These practical matters complement your administrative registration and make your move to Spain tangible in everyday life.

6. Checklist for moving to Spain

An overview helps to ensure nothing is overlooked:

Before leaving Belgium

• Deregister from your municipality
• Obtain Model 8
• Review your tax situation
• Arrange insurance and health coverage

After arrival in Spain

• EU registration (EX-18)
• Obtain NIE number
• Register in the Padrón
• Arrange healthcare (S1 or insurance)
• Open a bank account

7. Moving to Spain as a Dutch citizen: what is different?

Although the basic principles of moving to Spain are similar, there are some important differences for Dutch citizens.

Tax considerations

Dutch citizens must complete the so-called M-form, a tax return for the year of emigration. In addition, the Dutch tax system works with different “boxes”, where assets, for example, are taxed in box 3.

Deregistration in the Netherlands

Unlike Belgium, the Netherlands does not use Model 8. You deregister from your municipality (BRP), after which your data is automatically forwarded to other authorities.

Health insurance

Dutch health insurance must be cancelled or adjusted when emigrating. Depending on your situation, just like Belgians, you can use the S1 form to transfer your rights to Spain.

Although the steps are largely similar, it is important to always review your situation according to the regulations of your country of origin.