Emigrating to Spain requires a strict administrative procedure in both Belgium and Spain. The process involves two main stages: deregistration from the Belgian population registers and registration as a 'Residente Comunitario' in Spain. Anyone staying in Spain for more than 183 days a year automatically becomes a tax resident, which has direct implications for your taxes and social security.
Do you want to officially move to Spain? This article guides you through the exact legal steps, from applying for the S1 form to obtaining your green residency card.
Read more about the impact of emigrating to Spain on your taxes.
1. Administrative steps in Belgium (Before departure)
Before you leave, formally sever or change your ties with the Belgian administration. This is crucial to avoid double taxation and social security problems.
Deregistration from the municipality (Model 8)
You are legally obliged to report your move abroad to the Population Department of your place of residence. You should do this no later than the day before your departure.
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The procedure: You will receive the 'Model 8' (certificate of removal).
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Why important: Without this document, you cannot register with the Belgian consulate in Spain and basically remain a tax resident in Belgium.
Notification to the tax authorities (Special Declaration)
The tax authorities regard your emigration as a 'tax cut-off'. You will need to submit a special tax return submit for the income year of your departure.
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The "Split-year" treatment: Are you moving on 2 September, for example? Then in Belgium you only declare income from 1 January to 1 September.
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Lasting revenue: Do you keep property in Belgium or receive Belgian dividends? If so, you will remain taxable via the Non-resident tax (GNI).
Expert Tip: "Many Belgians forget that the Spanish tax authorities (Hacienda) look at the 183-day rule. If you stay in Spain for more than half the year, then you are liable to tax there on your worldwide income."
Social Security & Mutuality (Form S1)
Your entitlement to medical care must not be interrupted. Inform your health insurance fund at least two months before departure.
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The S1 Form: This is the crucial document (European form) that allows you to export your accrued social rights to Spain. You will need this to access Spanish public health care (Seguridad Social).
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Flemish Health Insurance: Remember that your affiliation with the Vlaamse Zorgkas stops as soon as you deregister in Belgium.
Inform Pension Service
Are you retired? Report your move two months in advance to the Federal Pension Office (FPD).
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Your pension is preserved and paid out gross (without Belgian deductions), unless it is a state pension (taxed in Belgium) or you opt for a specific scheme.
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Life certificate: Once in Spain, you will have to send an annual 'proof of life' to guarantee your payout.
You can find all the information on the website of the federal pension service.
2. Administrative steps in Spain (After arrival)
Once you set foot on Spanish soil with the intention of living there, a three-month period starts within which you must regularise.
Registration as a European resident (Residencia)
Within three months of arrival, you must register in the Registro Central de Extranjeros at the National Police (Policía Nacional) or a Oficina de Extranjería.
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The Document: You will receive the so-called 'Green Card' (Certificado de Registro de Ciudadano de la Unión). This is a small green card without a passport photo.
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Requirements (Form EX-18):
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Id: Passport or ID card.
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Care: Proof of health insurance (Form S1 or a private policy).
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Income: Proof of sufficient financial resources (employment contract, proof of pension, or bank balance). For a single person, the guideline is often around €6,000 - €7,000 in a bank account, although this varies by region.
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Tax: Payment of administrative fee (Modelo 790 code 012).
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NIE Number: Resident vs non-resident
There is often confusion about the NIE (Número de Identidad de Extranjero).
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Non-Resident NIE (White A4): As a second resident, do you already have an NIE? This number remains same number combination, but you need to convert your status to 'Resident'.
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Resident NIE (Green card): This proves that you live in Spain and replaces the white A4 paper for daily use (in combination with your Belgian passport).
Registration in the municipality (El Padrón)
Registration in the population register of your Spanish municipality is called the Empadronamiento.
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Why: The 'Certificado de Empadronamiento' is needed to enter your car, enrol your children in school and access the local health centre (Centro de Salud).
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Advantage: In many municipalities, you get discounts on property taxes (IBI) or access to cheaper travel tickets (e.g. in the Balearic Islands or Canary Islands).
Registration at the Belgian Consulate
Although not strictly required for your stay, registration with the consulate in Madrid, Barcelona, Alicante or Tenerife is strongly recommended.
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Function: The consulate acts as your "town hall" for Belgian affairs (renewing identity cards, applying for passports, voting for federal elections).
Read more about Belgian consular assistance in Spain.
Frequently asked questions (FAQ)
When do I become a tax resident in Spain?
You become a tax resident of Spain if you have more than 183 days per calendar year in Spain, or if the centre of gravity of your economic or vital interests is in Spain (e.g. if your partner and children live there). From then on, you will have to pay tax in Spain on your worldwide income.
What is the difference between the 'Empadronamiento' and the 'Residencia'?
The Empadronamiento is simply the registration of your address at the local town hall (similar to the population register). The Residencia (the green card) is your official residence permit as an EU citizen, issued by the National Police. You need both to be correctly emigrated.
Can I take my Belgian car to Spain when moving?
Yes, you can take your car with you. If you do so within 60 days of your official registration in Spain, you are usually exempt from the Spanish registration tax (Impuesto de Matriculación), which can amount to 14.75% of the car's value. You do need to have the car re-inspected (ITV) and fitted with Spanish number plates.
Should I close my Belgian bank account?
No, it is not compulsory. However, it is necessary to open a Spanish bank account for the domiciliation of local utilities (water, electricity) and taxes (IBI). Remember to report your foreign accounts to the Spanish tax authorities (via Modelo 720 if applicable).
About the author: Glenn Janssens is a lawyer specialising in Spanish real estate transactions and tax regulations. Since 2017, he has been helping Belgian and Dutch individuals and entrepreneurs to safely purchase and structure real estate in Spain. He guides files from A to Z: from due diligence, ownership and tax control to estate planning and optimisation for residents and non-residents. Thanks to his years of experience, hundreds of handled files and focus on transparent communication, Glenn makes complex Spanish legislation understandable and practically applicable for every property buyer.
