Which level of government handles your problem?

Terms used

• Padrón — The padrón is the register of everyone living in a municipality, run by the town hall.
• Ayuntamiento — The ayuntamiento is your town hall, the local government.
• IBI — The IBI is the yearly local property tax charged by the town hall.
• AEAT — The AEAT is Spain's state tax agency.
• IRPF — The IRPF is Spain's personal income tax.
• NIE — The NIE is the identification number given to foreigners for tax and official procedures.
• TIE — The TIE is the foreigner identity card issued to residents with a permit.
• Tarjeta sanitaria — The tarjeta sanitaria is the health card that gives access to public healthcare.

Key rules

• State: Immigration, ID documents, Social Security and the main taxes are handled by state offices.
• Region: Health cards and school admissions come from your region, not the state or town hall.
• Town hall: Your town hall handles the padrón, local taxes, licences and street problems.
• Unsure: Some matters are shared, so ask the office you were sent to where to go next.

The rule of thumb

Spain has three levels of government. Ask what the problem is about, then go to the matching level.

• State: immigration, nationality, ID documents, borders, defence, Social Security and the main taxes.
• Region (comunidad autónoma): health, education, housing policy, social services, regional taxes and transport policy. Some regions also have their own police.
• Town hall (ayuntamiento): the padrón, local services, local taxes such as IBI and rubbish charges, licences, local police and street problems.

Some matters are shared or delegated between levels. If you are unsure, ask the office you were sent to, and it will tell you where to go next.

State matters: what you will meet

• Residence and work permits: these go through the Oficinas de Extranjería. In some regions, parts of the process are handled by regional bodies.
• TIE: the Policía Nacional takes your fingerprints and issues the card. You book by cita previa.
• Taxes: the AEAT runs income tax (IRPF), issues the NIE and handles your annual return.
• Social security: go to the TGSS and INSS.

Two exceptions apply to income tax. The Basque Country and Navarra collect their own, through their provincial finance offices.

The state's presence in your region

The state has an office in every region, called the Delegación del Gobierno. It also has one in Ceuta and Melilla. In regions with several provinces, each province has a Subdelegación. The Delegación directs state services locally and coordinates them with the regional government. It also coordinates the Policía Nacional and Guardia Civil. The Oficinas de Extranjería sit under these offices, so they are your local point of contact for state paperwork.

Regional matters: health and school

Your region runs health and education. Its health service issues the tarjeta sanitaria. You register at your local centro de salud with your padrón registration, your social security number (or equivalent entitlement) and your ID. The region's education department runs school admissions. Families usually apply in a set period each spring, so check your region's dates. Ceuta and Melilla are the exception: state bodies handle health and schools there.

Town hall matters: the padrón

Register on the padrón at your town hall. Registration is compulsory for residents, including foreigners. Bring your passport or residence document and proof of address. It proves where you live, and you often need it for healthcare, school places and social services. Non-EU nationals without permanent residence must renew it periodically.

Finding local rules

Start with your region's official portal and gazette. Then check your town hall's online office (sede electrónica), its ordinances in the provincial bulletin and the transparency section of its website. The 060 portal and the national gazette cover national and some regional rules. Ordinances change each year, so confirm the version in force with your town hall's information office. The resource below lists where to read official announcements.

Documents you need

• Passport or residence document, shown to your town hall (ayuntamiento) when you register on the padrón, the local register of residents.

• Proof of address, shown to your town hall when you register on the padrón.

• Padrón registration (empadronamiento), issued by your town hall. You need it for the health card, school places and social services.

• Social security number or equivalent entitlement, plus your ID, for registering at the local health centre (centro de salud) to get the regional health card.

Where to read official announcements (boletines oficiales)

Where to read official announcements

• BOE (Boletín Oficial del Estado), Spain's national gazette: Read national laws, royal decrees and public job calls at the official website. It is published every day except Sundays, and you can search current versions of laws there.

• Your region's official gazette (for example BOCM in Madrid, DOGC in Catalonia, BOJA in Andalucía): Check regional rules and notices in the gazette of the community where the rule is issued. Each one is free online with a search and daily summaries, and you need no login.

• Provincial gazette (BOP, Boletín Oficial de la Provincia) from your provincial council: Look up provincial notices in the BOP of your province. Single-province communities such as Madrid or Murcia use their regional gazette instead, and the Basque provinces have their own gazettes.

• Your town hall's electronic notice board (tablón de anuncios electrónico) and sede electrónica: Find local ordinances, tenders, planning notices and public exhibitions on the town hall's online office. Binding items also appear in the BOP or regional gazette.

• the official website, the general government portal, or the 060 phone line: Find procedures and offices across all levels of government, and the electronic office (sede electrónica) of the body that handles your case.

• Carpeta Ciudadana and the DEHú notification address: See your files and official notifications in one place. Many procedures need a digital certificate or Cl@ve (the government's online ID) first.

Frequently asked questions

Where do I go for a residence permit or the TIE card?

You deal with the Oficina de Extranjería, which sits under the Delegación or Subdelegación del Gobierno, the state's office in your region or province. The Policía Nacional takes your fingerprints and issues the TIE (foreigner ID card) by appointment (cita previa).

Does the Basque Country or Navarra work differently for income tax?

Yes, the Basque Country and Navarra collect their own income tax, so you deal with them and not with the state tax agency. In the Basque Country that means the three diputaciones forales, and in Navarra it means Hacienda Foral. Everywhere else, the AEAT (Agencia Tributaria) runs income tax and issues the NIE.

Who issues the health card and handles school enrolment?

Your region does both, because health and education are devolved to the autonomous communities. The regional health service issues the tarjeta sanitaria, and the regional education department runs school admissions, with applications in a set period each spring. In Ceuta and Melilla, the state handles both.

References

1. boe.es
2. administracion.gob.es