Guide · Moving abroad

Moving to Spain: registration, taxes and health insurance

As of November 2026 · about 8 minutes' read

As an EU citizen you need neither a visa nor a work permit for Spain. You may enter, live, work and buy property there. Still, there is quite a lot to sort out: registering with the police and the municipality, the question of where you pay tax, and health insurance that is also recognised in Spain. If you know the right order, you save yourself many trips to the authorities.

Registration: green certificate and padrón

If you stay longer than three months, you must register in the Central Register of Foreigners (Registro Central de Extranjeros). You then receive the Certificado de registro de ciudadano de la Unión, usually called the “green certificate” (in Spain the “tarjeta verde”) because of its colour. It also shows your NIE. The responsible office is the immigration office (“oficina de extranjería”) or the police in your province, and you book an appointment online through the “cita previa” system. The fee is about €12.

To register, you must show how you support yourself:

• Employees: employment contract or registration with the social security system.
• Self-employed: registration as an “autónomo”.
• Pensioners and people not in work: sufficient means, such as a pension statement or bank statements, and health insurance that is valid in Spain.

Almost as important is the empadronamiento, registration in your municipality's register of residents (“padrón”). For this you need your passport or ID card and a purchase or rental contract. The health centre, schools and car registration all ask for the certificate. The municipality also receives money from the state for each registered resident, so they are glad when you register.

In Germany you deregister at the residents' registration office (Einwohnermeldeamt). This is a precondition for no longer being subject to unlimited tax liability in Germany, but on its own it is not enough.

Tax residence: the 183-day rule

You are tax resident in Spain if one of these conditions is met:

• You spend more than 183 days in Spain in a calendar year. Short absences count towards this unless you prove that you are tax resident elsewhere.
• The centre of your economic interests is in Spain.
• Your spouse (not separated) and your minor children live in Spain. You are then presumed to be resident there too.

As a resident you pay Spanish income tax (IRPF) on your worldwide income, at a progressive rate made up of a state and a regional part. You file the return each spring for the previous year. If you keep a home in Germany, Germany may continue to treat you as subject to unlimited tax liability. Which country takes precedence is then governed by the double taxation agreement between Germany and Spain.

One obligation that many people only notice late is important: with Modelo 720, as a resident you report assets abroad as soon as one category exceeds €50,000 in value: accounts, securities and insurance policies, or property. The return is due by the end of March and only has to be repeated if the value changes significantly. The formerly drastic penalties were abolished after a 2022 ruling by the European Court of Justice, but the reporting obligation remains. For crypto assets held abroad there is a separate return, Modelo 721. Some regions also levy a wealth tax, with tax-free allowances that vary by region.

Your German pension in Spain

The German pension insurance (Rentenversicherung) also pays your pension to Spain. Give them your new address, and every year return the life certificate they send you.

For tax purposes, the agreement between Germany and Spain broadly provides:

• Statutory pension: Germany may tax a limited part of it, and Spain, as the country of residence, taxes it as well and credits the German tax. In Germany, the Finanzamt Neubrandenburg (tax office) is responsible for pensioners living abroad.
• Civil servants' pensions: are in principle taxed only in Germany.
• Company and private pensions: are generally taxed in Spain; special rules apply to state-subsidised contracts such as Riester and Rürup.

The details depend on when your pension started and on the type of pension. Before you move, have a tax adviser work out what you will have left after tax.

Health insurance

How you are insured in Spain depends on whether you work or draw a pension.

• Pensioners with German statutory health insurance: your health insurance fund (Krankenkasse) issues you the S1 form. With it you register with the Spanish social security (INSS) and receive a health card (“tarjeta sanitaria”) from the regional health service. Your German fund bears the costs, and you continue to pay contributions in Germany.
• Employees and self-employed: once you register with the Spanish social security system, you are automatically covered by the public health system.
• Not working and not yet retired: as a rule you need private health insurance that gives full cover in Spain with no co-payments. Otherwise your registration will be refused.

If you have been registered in the padrón for at least a year, in many regions you can instead take out a “convenio especial”, a voluntary insurance in the public system. It currently costs €60 a month under the age of 65 and €157 from 65. The region sets the conditions. Information on the S1 procedure is available from the Deutsche Verbindungsstelle Krankenversicherung – Ausland (the German liaison office for health insurance abroad).

Car and driving licence

Your German driving licence remains valid in Spain. Once it expires, you renew it as a resident under Spanish rules at the traffic authority, the DGT.

As a resident, however, you may not drive with German number plates permanently. After about six months in the country at the latest, you should re-register your car. This involves a technical inspection (ITV), a Spanish technical data sheet, the registration tax and registration with the DGT. When you move, you can be exempted from the registration tax if you have owned the car for a while before the move. A gestoría usually handles the re-registration.

Language and everyday life

On the coast you can get by in German and English, but not with the authorities, at the health centre or with tradespeople. If you stay for longer, you should learn Spanish, ideally before you move. In Catalonia, Valencia and the Balearic Islands, Catalan or Valencian is also an official language, but Spanish is enough for everyday life.

Expect appointments with the authorities to be hard to get. Many newcomers hire a gestoría for registrations, taxes and the car. It costs money but saves time and mistakes. If you want to buy a house before you move, also read Buying a house in Spain.

This article gives a general overview and is not a substitute for legal or tax advice. Rules, fees and tax rates change and in Spain vary by region. Check them with a tax adviser or lawyer before you move.