Emigrating to Spain: state pension, pension and what to arrange

If you spend more than 183 days per calendar year in Spain, or your main economic interests are there, you are a Spanish tax resident under Spanish rules. Spanish tax then applies to your worldwide income, and no longer the rules for non-residents.

In the Netherlands the reverse question applies: where is your permanent home? Anyone who spends at least eight of twelve months outside the Netherlands must deregister from the Personal Records Database (BRP). That has consequences for benefits, health insurance and tax liability, among other things.

As an EU citizen staying longer than three months, you must register in the Registro Central de Extranjeros and request the registration certificate. For that you need an NIE and you must show sufficient income and health coverage.

You also register with your town hall (empadronamiento). You need this registration for access to a family doctor, schools and many municipal services, among other things.

You can take your Dutch state pension (AOW) with you within the EU: it is simply paid out if you live in Spain. Do keep in mind that the build-up of AOW rights is tied to the years you are insured in the Netherlands. If you leave before retirement age, you in principle do not build up further during your years in Spain, unless you insure yourself voluntarily in certain cases. Request your AOW statement from the SVB.

Which country may tax your AOW and pension is determined by the tax treaty between the Netherlands and Spain, and it differs per type of income. Have this calculated before you leave, because the difference in net income can be considerable.

Pensioners with AOW can in many cases come under the Spanish healthcare system via an S1 form issued by the SVB, with costs borne by the Netherlands. Anyone who still works or has no S1 arranges care another way, for example through a Spanish private insurance.

Arrange this before you leave, because a hospital visit without cover can be expensive. Also check what changes for your Dutch health insurance once you deregister.

Many Dutch people first choose a rental period or a winter stay before moving permanently. That way you experience the seasonal rhythm, the healthcare and the distance from family in practice, without making irreversible choices right away.

We are happy to help with choosing a home and the practical steps, in Dutch, and put you in touch with the right tax adviser for your personal situation.