Home-country obligations while abroad

This topic is for anyone considering, planning or carrying out a move to Spain. It shows you which home-country duties continue, which ties to keep or close, and what can go wrong if you ignore them.

Start with "Which home-country address, mail and accounts to keep". It helps you decide which ties to hold on to and what each one means legally, and the other pages build on those choices.

From there, read the pages that match your situation:

• Tax returns you may still owe, for example as a US or UK citizen.
• Passports, consulates and home documents.
• Keeping or renting out a property at home.
• Mortgages, student loans and credit history.
• Military service and other duties tied to your nationality.

Spanish tax residency, staying close to family and pension claims are covered elsewhere.

Key rules

• FBAR threshold: US citizens must file an FBAR when their foreign accounts, including Spanish bank accounts, total over $10,000 at any time in the year.
• Foreign assets report: If you are tax resident in Spain, you must report foreign assets when any one category (bank accounts, investments or real estate) exceeds €50,000 on 31 December.
• Student loan notice: UK student loan borrowers must tell the Student Loans Company before leaving or within 28 days of moving abroad.
• US return: US citizens and green card holders keep filing a federal return on worldwide income while living in Spain.
• Services vary: What your consulate offers depends on your nationality and city, so check your own country's post before booking anything.
• Appointments: German, French and Italian passport renewals need an in-person consulate appointment for biometrics.

Home-country obligations while abroad: the whole process, step by step

• Tell your tax office and, if you are a UK borrower, the Student Loans Company that you are leaving; notify your mortgage lender and home insurer (see the tax, debts and property articles): before you leave, and for a UK student loan no later than 28 days after moving abroad

• Sort out your home mail and address, and decide which accounts to keep (see Which home-country address, mail and accounts to keep): before you leave, then register on the padrón in Spain once you arrive

• Get consent from your lender before letting out a home you own, and switch to a landlord insurance policy (see Keeping or renting out a home-country property from Spain): before the first tenant moves in

• Register with your embassy or consulate if your nationality requires it, and plan passport renewal (see Passports, consulates and home documents from Spain): within your first months in Spain; Italians staying over 12 months must register with AIRE

• Male US citizens aged 18 to 25 register with Selective Service (see Military service and other duties tied to your nationality): within 30 days of the 18th birthday

• File your home-country tax return if you still owe one, such as a US Form 1040 or a UK Self Assessment return: each year; US citizens abroad get an automatic extension to June 15

• Report foreign assets in Spain if you are tax resident there: the Modelo 720 asset report: 1 January to 31 March each year, when any category exceeds €50,000 on 31 December

• Renew your annual student loan paperwork, such as the UK overseas income assessment or US income recertification: every year

• If you missed past US returns or FBARs, catch up through the streamlined procedure (see the tax returns article): as soon as you notice, before the IRS contacts you

Documents you may need

Identity and residence

• Your current passport — Passports, consulates and home documents from Spain, Military service and other duties tied to your nationality
• Your padrón registration — Which home-country address, mail and accounts to keep
• A certificate of tax residence from the other country — Which home-country address, mail and accounts to keep

Other documents

• Form DS-82 — Passports, consulates and home documents from Spain
• Proof that you live in Spain — Military service and other duties tied to your nationality
• The consulate's registration or deferral forms — Military service and other duties tied to your nationality
• Travel records showing where you spent your days in the year — Which home-country address, mail and accounts to keep
• Utility bills that show where you actually live — Which home-country address, mail and accounts to keep
• Your military card from your home country — Military service and other duties tied to your nationality

Home-country obligations while abroad: questions that cross several articles

Do I still need to file a US tax return if I pay tax in Spain?

Yes, US citizens and green card holders must still file a US return on worldwide income if their income reaches the filing threshold. A foreign tax credit or the earned income exclusion can reduce or remove the US tax you owe. See Which home-country address, mail and accounts to keep.

Can leaving the UK mean I stop filing UK Self Assessment?

Yes, leaving the UK does not by itself require a return, but you must still file if you have UK income not fully taxed at source, such as rent. Telling HMRC you have left (Form P85) is the usual first step.

What can I do if I missed US returns or foreign account reports while abroad?

You can use the streamlined offshore procedure if the mistake was not willful, which covers the last three years of returns and six years of FBARs with no penalty. See Home-country tax returns you may still owe while living in Spain.

Can I renew my passport from Spain without going home?

Yes, you can renew from Spain, but the method depends on your nationality: UK nationals renew online, many US citizens renew by mail, and Germans, French and Italians usually apply in person at a consulate. Read Passports, consulates and home documents from Spain.

Does keeping a home address or home to rent affect my Spanish tax residence?

Yes, a home address, property or bank accounts at home can count as ties when Spain's tax agency decides where you are resident, though an address alone is weak evidence. Keep tax residence certificates and travel records. Read Which home-country address, mail and accounts to keep, and Keeping or renting out a home-country property from Spain.