Re-entering home healthcare, benefits and tax after living in Spain

Terms used

• Tesorería — Tesorería is Spain's social security treasury, which handles your registration and contributions.
• IRPF — IRPF is Spain's personal income tax.
• Agencia Tributaria — The Agencia Tributaria is Spain's tax agency.
• Modelo 210 — Modelo 210 is the form non-residents use to pay Spanish tax on Spanish income.
• INSS — The INSS is Spain's national social security institute, which pays pensions and benefits.
• SEPE — SEPE is Spain's public employment service, which handles unemployment benefit.

Key rules

• Health cover: Rules differ by country, so register your address and then join the national health system at home as soon as you arrive.
• Tax residency: Spanish residency ends when you no longer meet the Spanish tests, but you still file a final resident return.
• Pension periods: EU/EEA and Swiss periods are added together, and many non-EU agreements do the same.
• Exported unemployment benefit: You must register as a jobseeker with SEPE for four weeks first, then register in the new country within 7 days.

Start with the proof, before you leave Spain

Your Spanish records are what let you re-enter home systems without gaps. Many are easier to get while you are still in Spain. The checklist and documents list below show what to collect. Each home authority sets its own list, so ask the receiving office which documents it wants and whether it needs translations.

Health cover

What you do depends on your home country. The usual path is to register your address with the local authority, then sign up with the national health insurer or health service. Bring proof of your return, your ID and proof of where you live.

• Some countries start cover as soon as you register as resident. Others apply a waiting period or ask for back-contributions.
• Inside the EU, your insurance periods in Spain can count under EU coordination rules. Some people, such as pensioners, may be able to use a Spanish S1 or EHIC to bridge a gap.
• Before you go, ask Spain's social security (Tesorería) to document your cover and deregister you from the Spanish system.

Check the current rules with your home health insurer or health ministry before you travel.

Local registration at home

Register your address first, because other steps depend on it. Deadlines range from a few days to a few weeks, and sometimes up to about three months. After that, typical steps are:

• health insurance enrolment
• tax registration, and a tax number if needed
• the employment office or social security, if you are working or looking for work
• updating ID documents, vehicle registration, school places for children and your banks

Confirm the exact list and deadlines with your home municipality or government portal.

Tax

You stop being a Spanish tax resident when you no longer meet Spanish residency tests. Those tests are more than 183 days in Spain in a calendar year, or your main centre of economic interests being in Spain. Spouse and dependent children living in Spain can also count against you.

• File your final resident IRPF return for the year you leave. Returns are filed from April to June of the following year.
• Tell the Agencia Tributaria your new address and non-resident status.
• After that, you owe Spanish tax as a non-resident on Spanish income, such as rent or property. This is filed with Modelo 210.
• At home, register with the tax authority and declare your worldwide income from the date you resume residence.
• If both countries claim you, a double-tax treaty settles it.

Get advice if you hold large share portfolios, because an exit tax on unrealised gains can apply. Also get advice if your departure splits the tax year, or if the treaty position is unclear.

Pensions and contributions

Your Spanish contributions can often count at home. Inside the EU/EEA and Switzerland, your Spanish periods are added to your home periods to meet minimum qualifying periods. Each country then pays a pension for its own periods.

Spain also has agreements with many non-EU countries, including the United States, Canada, Australia, Argentina, Chile, Brazil, Mexico, Morocco, Peru, Colombia, Uruguay, Venezuela, Ukraine, Russia and Japan. These usually allow the same adding-up. Without an agreement, Spanish contributions normally cannot be added or refunded.

You normally apply to the pension body in the country where you live. It forwards the claim to Spain's INSS. Ask both which agreement covers you.

Unemployment benefit

In the EU/EEA and Switzerland, your Spanish work periods count towards unemployment benefit at home, as long as your most recent insurance was in the home country. Bring your Spanish work record to the home employment office. Much of this is now exchanged electronically between institutions, so ask both offices what they need.

If you are already claiming Spanish benefit, you can take it to another EU state to look for work. This applies for up to 3 months, which Spain can extend to 6. You must first have been registered as a jobseeker with SEPE for at least four weeks. You must register in the new country within 7 days. Outside the EU, many agreements do not cover unemployment benefit.

Where to look next

The timeline below gives the order and deadlines. The FAQ covers common questions on pensions and unemployment.

Timeline and deadlines

• Deregister from the padrón and tell Spain's social security (Tesorería) and the Agencia Tributaria you are leaving: before you leave Spain

• If you claim Spanish unemployment benefit and want to take it abroad, register as a jobseeker with SEPE: at least four weeks before you leave

• Register your address with the local municipality at home: within days to a few weeks of arrival, and at most about 1 to 3 months

• Register in the new EU country to keep your exported unemployment benefit: within 7 days of arriving

• Stop being a Spanish tax resident: spend no more than 183 days in Spain in the calendar year and move your main economic interests: in the year you leave

• File your final Spanish resident income tax return (IRPF): April to June of the year after you leave

• Stop claiming exported Spanish unemployment benefit, or have Spain extend it: after 3 months, or up to 6 months if extended

Documents you need

• Certificado de empadronamiento (or a historical padrón certificate), issued by your Spanish town hall, as proof of where you lived in Spain.

• Residence card or EU registration certificate, issued by the Spanish authorities, as proof of your residence status.

• Informe de vida laboral from the Seguridad Social, showing your work history and contributions.

• Employment contracts, payslips (nóminas) and the certificado de empresa from each employer, as proof of work.

• Payment records, if you were self-employed (autónomo), as proof of contributions.

• SEPE certificates from Spain's employment service, if you claimed unemployment benefit.

• Certificado de residencia fiscal from the Agencia Tributaria, Spain's tax agency, together with your IRPF income tax returns, as proof of tax residence.

• INSS certificates, if you received Spanish benefits or a pension.

Each home-country office sets its own list, so confirm the required documents and any translation needs with the office receiving them.

What to bring from Spain when you re-enter home systems

Spanish records to get before or after you leave

• Set up Cl@ve, Spain's digital ID, before you leave Spain, so you can order records online from abroad.

• Download your informe de vida laboral (your Social Security work and contribution history) as a PDF from the Seguridad Social online office using Cl@ve or a Spanish electronic certificate.

• Ask your town hall for a certificado de empadronamiento histórico (a certificate of the years you were registered), stating the periods you need.

• Request your certificado de residencia fiscal from the Agencia Tributaria, Spain's tax agency, while you are still tax resident, naming the country where you will use it and the tax year.

• Collect your work papers: employment contracts, payslips and the certificado de empresa from each employer, plus autónomo payment records if you were self-employed.

• Ask for unemployment (SEPE) and benefit or pension (INSS) certificates if you received any.

• Keep proof of where you lived, such as your residence card or registration certificate, rental contracts or property deeds, and utility bills.

• Keep your filed IRPF income tax returns for the years you lived in Spain.

• Request birth, marriage and family certificates as multilingual extracts from the Registro Civil, so they can be used without translation in many countries.

• Ask the receiving office at home whether it needs an apostille on each Spanish public document, and get it from the Ministry of Justice for civil registry papers or the Colegio Notarial for notarised ones.

• Ask the receiving office whether it needs a sworn translation for documents not in its language.

Frequently asked questions

Can my Spanish contributions count towards a pension at home?

Yes, if your home country is in the EU/EEA or Switzerland, or has a social security agreement with Spain, your Spanish contribution periods can be added to your home periods to reach the minimum for a pension. Each country then pays a share for its own periods. Send your claim to the pension office where you live, and it passes it to Spain's INSS.

Can I take my Spanish unemployment benefit with me to look for work?

Yes, within the EU you can take your Spanish unemployment benefit abroad for up to 3 months, if you were registered as a jobseeker with SEPE (Spain's employment service) for at least four weeks first. Spain can extend this to 6 months.

Do I still owe Spanish tax after I move home?

Yes, you still pay Spanish tax on Spanish income such as rent or property, but as a non-resident using Modelo 210. You stop being a Spanish tax resident when you no longer spend more than 183 days a year there and your main economic interests are elsewhere.