Planning the handover of your pay when you move to Spain

Key rules

• Employer approval: Get your employer's written agreement to the move and the payroll route before you fix a date or resign.
• A1 certificate: You keep origin social security only with an A1 (or a bilateral agreement certificate), which your employer requests.
• Tax residence: You become Spanish tax resident after 183 days in Spain, or earlier if your centre of interests is there.
• Spanish payroll: Switching at once needs a Spanish employer or Employer of Record, a Spanish contract and, for non-EU nationals, authorisation before you start.
• Partner: Your partner's work mode changes their permit, tax and social security, so check it before you set dates.

The short answer

Decide your payroll route before you fix a move date. Your employer has to agree to the route, and the route decides your social security, your tax and your permit. The decision box below helps you choose. This section shows what each route needs and risks.

What each route needs and risks

Keep your current employer's payroll.

• Your employer abroad may have to register in Spain, or may create a permanent establishment there. That is a tax risk for the company, so HR will care.
• Your social security stays in your home country only with an A1 certificate. It is available within the EU/EEA/Switzerland or under a bilateral agreement, and for postings it is typically limited to 24 months.
• You become Spanish tax resident after 183 days in Spain, or earlier if your centre of interests is in Spain. If your employer has a presence in Spain, it must handle Spanish IRPF withholding.
• Non-EU nationals still need a work and residence authorisation, such as the remote worker (digital nomad) route, an intra-company transfer or another route.
• Main risk: paying social security twice, or tax residency problems.

Switch to Spanish payroll at once.

• You need a Spanish employer or entity, or an Employer of Record (a company that employs you on paper in Spain).
• You need a Spanish contract and, if you are not an EU national, work authorisation before you start.
• You are enrolled in Spanish social security and pay full Spanish contributions and withholding. RETA is only for the self-employed.
• Main risk: a gap between your last origin pay and your first Spanish pay.

Take unpaid leave.

• You are free of the origin job but have no income, and you may lose origin social security cover.
• You still need a valid residence route and must prove you have funds.
• Main risk: living on savings while your permit and cover depend on proof you cannot easily show.

The best route depends on your nationality, any social security agreement and your employer's structure.

Whose approval you need, and what to get in writing

Your employer and HR must agree to the relocation and to the payroll route. Get these in writing:

• an employer consent or relocation letter;
• a contract amendment or new Spanish contract;
• confirmation of who bears payroll tax and social security.

For a posting, your employer asks your home social security body for the A1 certificate (or a certificate of coverage under a bilateral agreement). If you are not an EU national, the Spanish immigration authorities or the consulate approve your residence and work authorisation, and your employer must register you with Spanish social security. Forms and issuing bodies vary by home country and permit type. The documents list below shows what to collect.

If your employer has not yet approved

Do not fix your move date, give notice or resign yet. Ask HR for a written answer on the route, the date and who pays tax and contributions. Without it, you cannot request the A1 or apply for authorisation, and you risk having no pay and no cover.

How to draw your pay-stop to pay-start timeline

1. Draw one line with your last day of origin pay on the left and your first day of Spanish pay on the right (or the day your origin pay continues, if you keep it).
2. Mark on it the approvals that must come first: employer consent, A1 request, work and residence authorisation.
3. Add the 183-day mark from your arrival, since it makes you Spanish tax resident.
4. Add the end of any A1 cover.
5. Look for gaps: days with no pay, no social security or no permission to work. Move dates until none are left.

The timeline below lists the stages in order.

If your partner works differently

• Partner works in Spain: they need their own work authorisation unless a family-member rule allows it (EU family members and some family reunification permits do). They pay Spanish tax and are covered by Spanish social security through their employer.
• Partner works remotely for a foreign employer: if they are not an EU national, they need a route that allows this, such as a digital nomad permit or, in some cases, family dependant status of the holder. They become Spanish tax resident after 183 days and may need an A1 or to register in Spanish social security.
• Partner does not work: they are a dependant on your permit, with no income tax or contribution duty. They may need health cover, and you may have joint tax filing options.

Their residence status and your permit decide each case, so check the permit terms for both of you before you set dates.

Keep your current pay, switch to Spanish payroll, or take unpaid leave

Should you keep your current pay, switch to Spanish payroll, or take unpaid leave when you move?

• Keep your current employer's payroll: Your employer agrees to you working from Spain. It needs a registration or presence in Spain to run Spanish tax withholding. Your social security stays at home only with an A1 certificate (EU/EEA/Switzerland or a bilateral agreement), usually limited to 24 months for postings. You become Spanish tax resident after 183 days or if your centre of interests is in Spain. Risks: a taxable presence for your employer in Spain, double contributions, and tax residency problems.

• Switch to Spanish payroll at once: A Spanish employer, entity or Employer of Record (a firm that hires you on your employer's behalf) can hire you. You need a Spanish contract, work authorisation before you start, and registration in Spanish social security. You then pay full Spanish contributions and tax withholding. Your pay in the origin country stops on the day the Spanish pay starts.

• Take unpaid leave: You want to keep the job open but have no pay while away. You may lose origin social security cover, and you still need a valid residence route and proof of funds. Only fits if you have savings to cover the gap.

Whose approval you need: your employer and HR must agree in writing to the move and the pay route. Get a relocation or consent letter, a contract amendment or new Spanish contract, and confirmation of who pays payroll tax and social security. For a posting, your employer requests the A1 certificate (or a certificate of coverage under a bilateral agreement) from the home social security body. If you are not an EU national, the Spanish immigration office or consulate approves your residence and work authorisation, and your employer must register you with Spain's social security treasury (Tesorería General de la Seguridad Social). Keep copies of the employer's tax and social security registration details, the signed contract and your social security enrolment. To draw your timeline, put your last day of origin pay on the left and your first day of Spanish pay on the right, then mark the approvals, the authorisation and the social security registration between them, so no stretch is left without pay or cover. If your employer has not approved yet, do not change your move date or stop your pay: ask for a written answer with a date, and choose unpaid leave or a Spanish contract only once it is confirmed. A partner's work changes the plan: a partner employed in Spain needs their own work authorisation unless a family rule allows work, and pays Spanish tax and social security through the employer. A partner working remotely for a foreign employer needs a permit that allows it if non-EU, becomes Spanish tax resident after 183 days, and may need an A1 or Spanish social security registration. A partner not working is a dependant on your permit, has no tax or contribution duty, but may need health cover.

Timeline and deadlines

• Get your employer and HR to agree to the move and the payroll route: keep origin payroll, switch to Spanish payroll or take unpaid leave: before you set your move date

• If you keep origin payroll and stay in origin social security, have your employer request the A1 certificate: before you start working from Spain

• Your A1 posting cover is typically limited to 24 months: up to 24 months from the start of the posting

Documents you need

• Employer consent or relocation letter, signed by your employer or HR, agreeing to the move and the payroll route.

• Contract amendment or new Spanish contract, signed by you and your employer, confirming who bears payroll tax and social security.

• A1 certificate (or a certificate of coverage under a bilateral agreement), issued by the social security body of your origin country and requested by your employer. You need it if you keep origin payroll and stay in origin social security.

• Work and residence authorisation, approved by the Spanish immigration office or consulate. You need it if you are not an EU national.

• Proof of your employer's tax and social security registration details, and your social security enrolment with the Spanish social security office. Keep copies of both.

Checklist

• Get a contract amendment or new Spanish contract that says who bears payroll tax and social security.

• If your employer has not yet approved, hold off on fixing your move date or resigning, and ask HR for a written decision date.

• Check your partner's work mode: working in Spain, remote for a foreign employer, or not working. Each changes the permit, tax and social security plan.

Frequently asked questions

Can my partner work in Spain on my permit?

Yes, your partner can work if they are an EU family member or hold a family reunification permit that allows work, or if a digital nomad permit for dependants allows it in their case. Otherwise they need their own work authorisation before starting. Check the exact terms of your permit first.

What happens if my partner works remotely for a foreign employer?

Your partner becomes Spanish tax resident after 183 days in Spain. If they are not an EU national, they also need a permit route that allows remote work. They may need an A1 certificate or to register for social security in Spain.

Does a partner who does not work pay tax or contributions in Spain?

No, a partner who does not work has no income tax or contribution duty in Spain, but they may need health cover. They are a dependant on the main permit. Their situation can still matter for how the household files tax.