For many, a permanent move to Spain symbolises a better quality of life: more sunshine, a calmer pace of life and an attractive climate. Every year, we advise hundreds of Belgians on emigrating to Spain. What is often underestimated by our clients is that emigration is not a purely practical decision, but a fundamental legal and fiscal turning point.
At Confianz, we find that clients usually give thorough consideration to the purchase of their Spanish home, but insufficient consideration to the consequences of the move itself. This is precisely where the greatest risks lie. Prior advice is therefore not a luxury, but a necessary form of risk management. Timely advice can save you a lot of money.
1. Tax residency: no free choice, but strict criteria
One of the most persistent misconceptions is that one can determine where one is tax resident. In reality, tax residency is determined according to objective criteria laid down in national legislation and double tax treaties.
The Spanish tax authorities consider you a tax resident if you meet one of the following conditions:
- The 183-day rule: you spend more than 183 days per calendar year on Spanish territory.
- The economic criterion: the centre of gravity of your professional activities or income is in Spain.
- The family criterion: your spouse and/or minor (school-age) children live in Spain. This criterion is often underestimated and can be decisive, even in the case of commuting.
Read more about the tax implications of emigrating to Spain.
Risk of double or unexpected taxes when emigrating to Spain
Without prior planning, you risk ending up in a situation where both Belgium and Spain consider you a tax resident. Moreover, Spain has taxes that do not (or no longer) exist in Belgium or are applied fundamentally differently, such as:
- the capital gains tax on movable and immovable assets;
- the taxes on pension savings and savings (passive income) such as interest, dividends, liquidation boni and rents;
- the wealth tax in certain autonomous regions.
Belgium also “won't let you off the hook”. Think of possible exit charges, tax consequences when leaving a company or specific rules around accumulated capital. A preliminary tax analysis can make a significant financial difference here.
2. Administrative obligations: sequence and timing are crucial
A permanent move to Spain involves a series of administrative formalities, which must be completed in the correct order. Spanish administration works differently from Belgian administration and leaves little room for improvisation.
Core obligations include:
- notification of health insurance and Belgian tax authorities
- deregistration from the Belgian population register;
- application for the Residencia (residence document for EU citizens);
- registration in the Padrón (the municipal population register);
- registration of with Spanish social security;
- exchange of driving licence and possible re-registration of vehicles.
An error or delay in this chain can lead to fines, delays in tax registration or the temporary loss of access to essential services.
Here you will find more information on the practical steps of emigrating to Spain.
3. Illness care: continuity is essential
Belgians are used to an extensive and largely automatic social safety net. When emigrating, this fundamentally changes. As soon as you de-register in Belgium, in principle, your coverage through the Belgian social security system also ends.
In Spain, your access to public healthcare depends on your status:
- Pensioners usually have a S1 form needed to transfer their rights.
- Actives (employees or self-employed) are connected through contributions to the Seguridad Social.
- Non-actives (such as retirees) are often required to take out private health insurance to obtain residency.
Any interruption in coverage poses a real risk. Correct timing and coordination is therefore essential.
Read more about medical care in Spain here.
Conclusion: thoughtful preparation prevents costly mistakes
Emigrating to Spain can be a particularly rewarding move, provided a timely and careful preparation. However, tax surprises, double taxation or administrative problems can quickly take over if you take things too lightly.
Every emigration is tailor-made: a family with school-age children, a retired couple and an entrepreneur with international activities each require a different approach.
At Confianz, we assist clients at every stage of the emigration process. We analyse your personal and professional situation, map out the tax consequences and ensure that your move is legally and administratively correct.
Are you considering a move to Spain? A timely orientation meeting can make the difference between a carefree new start and years of fiscal uncertainty. Feel free to make an appointment.
