Moving to Spain as a Pensioner: Complete Tax Checklist 2025

The dream of a life in the sun drives hundreds of Danish pensioners to move to Spain every year. And with good reason: The mild climate, relaxed lifestyle, lower cost of living, and not least the fantastic weather make Spain an ideal destination for the active pensioner.

But between the dream of sangrias on the terrace and reality lies a series of practical, legal, and tax-related matters you need to have in order. A mistake or oversight can cost you dearly - both financially and administratively.

As a lawyer in Spain, I have helped hundreds of Danish pensioners navigate the jungle of rules, deadlines, and obligations over the years. I've seen everything from successful relocations to catastrophic situations where pensioners have forgotten essential things with expensive consequences.

This guide gives you the complete checklist of EVERYTHING you need to think about before, during, and after your move to Spain as a pensioner. I'll take you through the process phase by phase, so you avoid the classic mistakes and get a smooth start to your new life in the sun.

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The 3 Phases of Relocation

To make the process manageable, we can divide your relocation into three clear phases:

| Phase | Timeline | Focus Areas | |-------|----------|-------------| | Phase 1 | 3-6 months before | Planning, tax deregistration, pension, health insurance | | Phase 2 | 0-3 months | Registration in Spain, NIE, Residencia, healthcare | | Phase 3 | First year | Tax obligations, Modelo 720, annual deadlines |

Let's go through each phase systematically.

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PHASE 1: Before You Leave (3-6 Months Before)

This phase is crucial. What you do now can save you enormous trouble later.

Tax Departure from Denmark

Deregistration from the National Registry:

When you move to Spain as a permanent resident, you must deregister from the Danish CPR register. This is not just a formality - it has far-reaching tax consequences.

How to do it:

1. Book an appointment at Citizen Services (Borgerservice) in your municipality
2. Bring documentation of residence in Spain:
   • Lease agreement or deed
   • Possibly electricity contract or other proof
3. State your departure date (typically your actual moving day)
4. Get a receipt for the deregistration

When are you no longer fully tax liable in Denmark?

From the time you:

• Deregister from the national registry, AND
• Actually take up permanent residence in Spain

⚠️ Note: Even after departure, you may be limited tax liable in Denmark for:

• Danish pensions (under new regime)
• Dividends from Danish companies
• Rental income from Danish property
• Fees from Danish work

Contact SKAT (Danish Tax Authority):

Call or write to SKAT and inform them about your move:

• Provide new address in Spain
• Ask about special circumstances in your case
• Clarify whether you need a tax card in DK going forward
• Clarify whether you still need to file taxes in Denmark

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Exit Taxation - Watch Out!

This is one of the most important - and most overlooked - pitfalls when relocating as a pensioner.

What is Exit Taxation?

If you have made contributions to pension schemes with tax deductions, and you move from Denmark within 5 years of your last contribution, exit taxation may occur. This means the deduction you received at the time is repaid as tax.

When is Exit Taxation Triggered?

If you move within 5 years of your last contribution to:

• Annuity pension (Ratepension)
• Life annuity (Livrente)
• Capital pension (now phased out)
• Retirement savings (Aldersopsparing)

💡 Example: You paid DKK 50,000 into your annuity pension in 2020 and received approx. DKK 20,000 in tax deductions (40%). If you move in 2024, you will be exit-taxed on the DKK 50,000, which can cost you around DKK 20,000 in extra tax.

How to Avoid Exit Taxation:

| Strategy | Description | |----------|-------------| | ✅ Wait to move | Wait until 5 years have passed since your last contribution | | ✅ Stop contributions early | Stop at least 5 years before planned move | | ✅ Use Retirement Savings | The last years before moving: Only pay into retirement savings (does NOT trigger exit taxation) | | ✅ Apply for exemption | SKAT can grant exemption in special cases (rarely given) |

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Pension and ATP

Contact Udbetaling Danmark:

All Danish pensions are handled by Udbetaling Danmark. You must inform them about:

1. Address Change

• New address in Spain
• New email (VERY important for communication)
• Phone number

2. Ask About:

• Will there be changes in payments?
• What currency is paid in? (DKK or EUR)
• Fees for foreign transfers?
• Will withholding tax be deducted? (Yes, under new regime)

3. Request S1 Form

• Essential for health insurance in Spain
• More on this below

ATP:

• Continues unchanged
• Taxed according to the same rules as state pension

Private Pensions: Also contact your private pension companies:

• PFA, Danica, Nordea Pension, etc.
• Update address
• Ask about payment to foreign account
• Clarify tax withholding

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Health Insurance - Absolutely Crucial

This is CRITICAL, and many get it wrong.

S1 Form - Your Key to Free Healthcare in Spain:

As a Danish pensioner in Spain, you're entitled to healthcare coverage through the Spanish public health system - but only if you have an S1 form.

What is S1?

• Certificate issued by Denmark
• Documents that you're a pensioner
• Grants right to healthcare in another EU country
• Denmark pays for your treatment in Spain

How to Get S1:

1. Contact Udbetaling Danmark

   • Call +45 72 22 07 00
   • Request S1 form
   • Specify time of move
   • Provide address in Spain

2. They Send S1 to You

   • Normally within 2-4 weeks
   • Important: Order well in advance (min. 2 months before move)

3. Bring S1 to Spain

   • You'll need it for registration

⚠️ What If You Don't Have S1?

• You must buy private health insurance (expensive: €1,500-4,000/year)
• Otherwise no access to healthcare system
• May be a requirement for getting Residencia

Blue EU Health Insurance Card:

• Only valid for temporary stays
• NOT enough when you're a permanent resident
• You need S1

Private Health Insurance as Supplement:

Even with S1, many pensioners choose to take out supplementary private insurance:

| Advantage | Description | |-----------|-------------| | ✅ Shorter waiting times | Skip long public queues | | ✅ Free choice | Choose your hospital and doctor | | ✅ Dental coverage | Not included in public system | | ✅ Language | Danish/English-speaking doctors |

Costs:

• 65-75 years: €1,200-2,500/year
• 75+ years: €2,500-4,500/year
• Depends on coverage and deductible

Popular Insurance Companies:

• Sanitas
• Asisa
• Adeslas
• DKV

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Bank and Finances

Can You Keep Your Danish Bank?

This is a gray area. Theoretically, you should have a bank account in your country of residence. In practice:

Most Danish Banks:

• Allow you to keep the account
• But may require a Danish address (use family if needed)
• Certain services may become limited

NemID/MitID:

• Can become problematic when you don't have a Danish phone number
• Consider keeping a Danish mobile subscription (available for 50 kr/month)
• Or use family in Denmark as address

Spanish Bank Account - Absolutely Necessary:

You MUST have a Spanish bank account for:

• Receiving pension (may be required)
• Payment of IBI (property tax)
• Community fees
• Utilities (electricity, water, gas)
• Health insurance

How to Open a Spanish Account:

1. You must first have an NIE number (see next phase)
2. Go to bank with:
   • Passport
   • NIE certificate
   • Residence certificate (Padrón)
3. They open the account the same day
4. You get:
   • Account number (IBAN)
   • Debit card
   • Online banking

Popular Banks for Foreigners:

• Banco Sabadell (good for foreigners)
• Santander
• BBVA
• CaixaBank
• N26 (online, accepts EUR transfers)

Fees:

• Monthly fee: €0-20 (often free for pensioners)
• ATMs: Free in own network
• Foreign transfers: €0-30

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What About Your Danish Home?

| If You... | Tax Implications | Considerations | |-----------|-----------------|----------------| | Sell | Capital gains taxed in Denmark | Avoid property value tax going forward | | Keep and rent out | Must be taxed in Denmark (primary taxation right) | Also reported in Spain, relief for Danish tax | | Leave empty | Must pay property value tax in Denmark | Consider inheritance implications |

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PHASE 2: Arrival and Registration (0-3 Months)

Now you've arrived in Spain. The next months are about becoming "legal" and getting all practical matters in order.

Padrón - Municipal Registration (DO THIS FIRST)

What is Padrón?

• Municipal residence registration
• Similar to CPR in Denmark
• Confirms that you live in the municipality

Why is it Important?

Required for almost everything else:

• ✅ NIE application
• ✅ Residencia
• ✅ Health registration
• ✅ Local discounts and services
• ✅ Voting rights in local elections

How to Register:

1. Find your municipality's Ayuntamiento (town hall)
2. Book appointment or show up (varies between municipalities)
3. Bring:
   • Passport (original + copy)
   • Proof of residence:
     • Deed (Escritura) if you own
     • Lease if you rent
     • Electricity bill at your address
4. Fill out form
   • Ayuntamiento will help you
5. Get Certificado de Empadronamiento
   • Typically same day
   • Print of registration
   • Free

💡 Note: Some municipalities require the landlord to come along and confirm. Bring an interpreter if you don't speak Spanish.

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NIE Number - Your Spanish Identification Number

What is NIE?

• Número de Identificación de Extranjero
• Your personal tax number and ID in Spain
• Necessary for EVERYTHING: Bank, property, car, health, etc.

When Should You Get It?

• As quickly as possible after arrival
• At the latest within 3 months

How to Apply:

Option 1: In Spain (best)

1. Book appointment online:
   • www.citaprevia.es
   • Choose "Certificados UE" or "Policia"
2. Show up with:
   • Passport (original + copy)
   • Padrón certificate
   • Form EX-15 (print at home)
   • Fee: approx. €10 (pay at bank first)
3. Get NIE certificate
   • Typically same day or within weeks
   • White paper with your NIE
   • KEEP IT SAFE - you only get it once!

Option 2: From Denmark

• Via Spanish consulate in Denmark
• Longer process (6-8 weeks)
• May still need to go to Spain to collect

Your NIE:

• Looks like: X-1234567-L
• Valid for life
• Must be used for everything going forward

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Residencia - EU Citizen Registration

What is Residencia?

Officially called Certificado de Registro de Ciudadano de la Unión (EU citizen certificate), but everyone calls it "Residencia" or "the green certificate".

Who Needs It?

• All EU citizens staying in Spain more than 3 months

When to Apply?

• Within 3 months of arrival
• But can easily be done from day 1

Requirements for Residencia as Pensioner:

You must document:

| Requirement | Documentation | |-------------|---------------| | Finances | Pension payments, bank statements (typically €6,000-7,000/year required) | | Health insurance | S1 form (best) OR private health insurance |

How to Apply:

1. Book appointment:

   • www.citaprevia.es
   • Choose "Certificados UE"
   • Or physical attendance (varies)

2. Bring to the meeting:

   • Passport (original + 3 copies)
   • NIE certificate (original + 3 copies)
   • Padrón certificate (original + 3 copies)
   • S1 form (original + 3 copies)
   • Pension payments (last 3 months)
   • Bank statements
   • Form EX-18 (print at home)
   • Fee: €12 (pay at bank first)

3. Get your green certificate:

   • Typically same day
   • Green A4 paper
   • Shows your NIE and registration
   • Valid for 5 years (then permanent)

⚠️ Important: Take the certificate with you everywhere (or a copy). Police may ask to see it. Necessary for many administrative things.

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Registration with Healthcare System

Now you have S1, Residencia, and NIE - time to get your health card.

How to Register:

1. Find your local Centro de Salud

   • Your area's health center
   • Google "Centro de Salud [your area]"

2. Book appointment or show up

   • Varies between regions
   • Often just show up 8-10 in the morning

3. Bring:

   • S1 form (original + copy)
   • Residencia certificate
   • NIE certificate
   • Passport
   • Padrón certificate

4. They register you:

   • Create your medical record
   • Assign you a regular doctor
   • Issue your health card

5. Get your Tarjeta Sanitaria (health card):

   • Plastic card like Danish health insurance card
   • Arrives by mail after 2-4 weeks
   • Or issued same day (varies)

Now You Have:

• ✅ Free doctor visits with your assigned doctor
• ✅ Free treatment at public hospitals
• ✅ Free or heavily subsidized medication
• ✅ Emergency treatment at ERs

Note:

• ❌ Not dental (emergency only)
• ❌ Not glasses/optician
• ❌ Often long waiting times for specialists

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PHASE 3: First Year as Resident

Congratulations - you are now fully registered in Spain! But the work isn't over. Now come the tax obligations.

Spanish Tax Return - Yes, You MUST

The biggest misconception among Danish pensioners in Spain is that they think they can skip Spanish tax returns because they pay tax in Denmark. This is wrong.

Who Must File Spanish Tax Return?

As tax resident in Spain, you must file if:

• Your worldwide income exceeds approx. €22,000/year
• You own property abroad over €50,000
• You have capital income over €1,600/year

Most Danish pensioners must therefore file.

What Must Be Reported?

EVERYTHING - your total worldwide income:

• Danish pensions (state pension, ATP, private pensions)
• Any Danish rental income
• Danish stock dividends
• Interest income from Danish accounts
• Spanish income (if any)

Deadline: June 30 (for the previous year)

How It Works:

1. Agencia Tributaria opens portal in April

   • www.agenciatributaria.es
   • Requires Digital Certificate or Cl@ve login

2. You fill out Modelo 100 (tax return)

   • Report all income
   • State paid Danish tax
   • Apply for relief (credit)

3. Calculation of any additional tax:

   • Spanish tax is calculated on total income
   • You get credit for paid Danish tax
   • Pay any additional tax to Spain

💡 Practical: Most pensioners use a gestor or lawyer the first time, as the system is complex. Cost: €150-300.

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Modelo 720 - Foreign Assets

This is one of the most important - and most overlooked - obligations.

What is Modelo 720?

Annual declaration of assets outside Spain, if they exceed €50,000 in any of three categories:

| Category | Examples | |----------|----------| | 1. Bank accounts abroad | Danish savings accounts | | 2. Securities | Stocks, bonds, investment funds | | 3. Real estate outside Spain | Danish apartment or house |

Who Must Report?

• All tax residents in Spain
• If assets in just ONE category exceed €50,000

Example:

• Danish bank accounts: €60,000 → MUST be reported
• Danish stocks: €35,000 → Does NOT need to be reported (under threshold)
• Danish property: 2,000,000 DKK (approx. €270,000) → MUST be reported

Deadline: March 31 (for assets as of December 31 the year before)

First Time vs. Later:

• First year: Must be reported regardless of amount (if you're a new resident)
• Subsequent years: Only if assets have increased by more than €20,000

⚠️ IMPORTANT: EU Ruling 2022

The EU Court has ruled that the previous draconian fine system for Modelo 720 was illegal. The new rules are milder:

• Statute of limitations: 4 years (not unlimited as before)
• Fines: Max €100 per field (not €5,000 as before)
• But still VERY important to report!

How to Report:

1. Gather documentation:

   • Account statements as of December 31
   • Securities depot overview as of December 31
   • Value of Danish property

2. Fill out Modelo 720 online:

   • Via Agencia Tributaria
   • Requires Digital Certificate
   • Complicated form

3. First time: Use professional help

   • Gestor or lawyer
   • Cost: €200-400
   • Subsequent years can be simpler

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Wealth Tax in Spain

Spain has wealth tax (Impuesto sobre el Patrimonio), which affects larger fortunes.

Rules (vary between regions):

| Region | Threshold | Primary Home Deduction | Rates | |--------|-----------|----------------------|-------| | Andalusia | €700,000 | €300,000 | 0.2% - 3.75% | | Madrid | Effectively abolished | N/A | 100% rebate | | Catalonia | €500,000 | Lower | Higher rates |

What Counts Toward Assets?

• Real estate (in Spain and abroad)
• Bank accounts
• Stocks and securities
• Cars, boats, aircraft
• Jewelry and art (if significant value)

Minus:

• Debt (mortgages, etc.)

Example Calculation (Andalusia):

| Your Assets | Amount | |-------------|--------| | Spanish home (primary residence) | €350,000 | | Danish home | €270,000 | | Bank accounts | €100,000 | | Stocks | €150,000 | | Total | €870,000 |

Calculation:

• Total assets: €870,000
• Minus primary home deduction: -€300,000
• Taxable assets: €570,000
• Under threshold (€700,000)
• Wealth tax: €0

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Pension Taxation in Practice

Let's now look specifically at how your pension is taxed when you live in Spain.

New Regime - What Does It Mean for You?

If you moved to Spain after November 2007 (which most will have), you're under the "new regime". This means:

Denmark:

• Taxes your Danish pension
• Withholds tax from each payment
• You receive annual tax statement from SKAT

Spain:

• You must also report the pension
• Spanish tax is calculated on your entire income
• You get relief (credit) for the Danish tax
• Pay any additional tax to Spain

In Practice: You typically pay most of the tax to Denmark, while Spain gets a smaller portion (or nothing, if Danish tax is higher than Spanish).

Which Pensions Are Taxed Where?

| Pension Type | Taxation (New Regime) | Notes | |--------------|----------------------|-------| | State pension (Folkepension) | Denmark (withholding) | Also reported in Spain (relief) | | ATP | Denmark (withholding) | Like state pension | | Annuity pension (Ratepension) | Denmark (withholding) | Like state pension | | Life annuity (Livrente) | Denmark (withholding) | Like state pension | | Capital pension | Denmark (lump sum) | Taxed as capital income | | Retirement savings (Aldersopsparing) | Denmark (lump sum) | Lower tax than capital pension | | Civil servant pension (Tjenestemandspension) | ALWAYS Denmark | Special rule for public pensions |

⚠️ Special Note on Civil Servant Pension: If you have civil servant pension (from state, region, or municipality), it is ALWAYS taxed in Denmark - regardless of whether you're under old or new regime.

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Financial Comparison: Denmark vs. Spain

Is it cheaper to be a pensioner in Spain? Let's look at the numbers.

Tax (Typically Lower in Spain)

Example: Pensioner with €25,000/year:

| Country | Tax | Savings | |---------|-----|---------| | Denmark | ~30-35% = €7,500-8,750 | - | | Spain | Personal deduction ~€5,500, Taxable €19,500, Tax ~€2,500-3,000 | €4,500-5,750/year |

BUT: Under the new regime, you still pay primarily Danish tax!

Cost of Living

Generally 20-40% Cheaper in Spain:

| Item | Denmark | Spain | Difference | |------|---------|-------|------------| | Restaurant dinner (2 persons) | 600 DKK | 280 DKK | -53% | | Groceries (monthly) | 4,000 DKK | 2,800 DKK | -30% | | Electricity (monthly) | 800 DKK | 600 DKK | -25% | | Gasoline (per liter) | 14 DKK | 10 DKK | -29% | | Property tax (typical) | 8,000 DKK/year | 2,000 DKK/year | -75% | | Health insurance | Free (via tax) | Free (S1) | 0% |

Total: Many pensioners save 30,000-50,000 DKK/year on cost of living.

Overall Picture

For most Danish pensioners:

• Tax: Not much savings under new regime
• Cost of living: Significant savings
• Quality of life: Much better weather and pace
• Economy overall: 20-30% cheaper to live

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Common Mistakes When Relocating

Here are the 10 most common mistakes I see Danish pensioners make:

1. Forgetting to Deregister in Denmark

❌ The Mistake: Moves to Spain but remains registered in CPR in Denmark.

❌ The Consequence:

• Full tax liability to Denmark continues
• Must pay Danish tax on EVERYTHING
• Cannot get S1 for Spain
• Problems with double taxation

✅ Solution: Actively deregister at Citizen Services.

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2. Not Applying for S1 in Time

❌ The Mistake: Moves without having S1 form.

❌ The Consequence:

• No healthcare coverage in Spain
• Must buy expensive private insurance
• Cannot get Residencia

✅ Solution: Apply for S1 at least 2 months before moving.

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3. Thinking You Can Skip Spanish Tax Return

❌ The Mistake: "I pay tax in Denmark, so I don't need to file taxes in Spain."

❌ The Consequence:

• Fines from Spanish tax authorities
• Back taxes with interest
• Risk of serious sanctions

✅ Solution: File taxes in BOTH countries every year.

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4. Underestimating Wealth Tax

❌ The Mistake: Thinks there's no wealth tax or forgets to factor it in.

❌ The Consequence:

• Unpleasant surprise at first tax return
• Annual expense of potentially €2,000-10,000

✅ Solution: Calculate your assets and potential wealth tax BEFORE moving.

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5. Not Making a Spanish Will

❌ The Mistake: "My Danish will must be enough."

❌ The Consequence:

• Probate takes 12-24 months (vs. 3-6 with Spanish will)
• More expensive for heirs
• Uncertainty about choice of law

✅ Solution: Make a Spanish will when buying property.

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6. Forgetting Modelo 720

❌ The Mistake: Doesn't report Danish assets via Modelo 720.

❌ The Consequence:

• Fines (though now milder after EU ruling)
• Can create suspicion of tax evasion

✅ Solution: Remember Modelo 720 by March 31 the first year.

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7. Keeping Only Danish Bank

❌ The Mistake: Doesn't get a Spanish bank account.

❌ The Consequence:

• Cannot easily pay IBI and community fees
• Expensive transfer fees every time
• Problems with direct payments

✅ Solution: Open Spanish account immediately after arrival.

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8. Not Understanding Exit Taxation

❌ The Mistake: Moves within 5 years of last pension contribution.

❌ The Consequence:

• Large extra tax expense (DKK 10,000-50,000+)
• Could have been avoided

✅ Solution: Plan move at least 5 years after last contribution, or use retirement savings.

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9. Underestimating Language Barrier

❌ The Mistake: Thinks everyone speaks English in Spain.

❌ The Consequence:

• Difficult at town halls and authorities
• Misunderstandings in important agreements
• Feeling of isolation

✅ Solution: Learn basic Spanish, or use interpreter for important meetings.

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10. Not Seeking Professional Advice

❌ The Mistake: Tries to handle everything alone without help.

❌ The Consequence:

• Mistakes that cost far more than the advisor would have cost
• Stress and uncertainty

✅ Solution: Use Danish-speaking lawyer/tax advisor the first year.

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Complete Checklist

Here is your complete checklist for moving to Spain as a pensioner:

3-6 Months Before Moving

Tax:

• [ ] Check if you risk exit taxation (5-year rule)
• [ ] Decide whether to sell or keep Danish home
• [ ] Contact SKAT and inform about planned move
• [ ] Investigate if you're under old regime (resided before Nov 2007)

Pension:

• [ ] Contact Udbetaling Danmark about address change
• [ ] Apply for S1 form (VERY IMPORTANT)
• [ ] Contact private pension companies about payment abroad

Practical:

• [ ] Investigate health insurance (S1 or private)
• [ ] Plan whether to keep Danish bank account
• [ ] Ensure you keep NemID/MitID capability
• [ ] Consider keeping Danish mobile number

Legal:

• [ ] Contact Danish-speaking lawyer in Spain
• [ ] Prepare Spanish will
• [ ] Review Danish will (coordination)

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0-3 Months Before Departure

In Denmark:

• [ ] Book appointment at Citizen Services for CPR deregistration
• [ ] Deregister from CPR with correct date
• [ ] Get receipt for deregistration
• [ ] Confirm S1 form received
• [ ] Update address with banks
• [ ] Update address with insurance companies

Preparation for Spain:

• [ ] Print all important documents:
  • [ ] Birth certificate (international)
  • [ ] Marriage certificate (if relevant)
  • [ ] S1 form
  • [ ] Pension payments (last 3 months)
  • [ ] Bank statements
• [ ] Get documents translated to Spanish (if necessary)
• [ ] Download and print forms (EX-15, EX-18)

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Upon Arrival in Spain (First Week)

• [ ] Register in municipality (Padrón)
  • [ ] Book appointment at Ayuntamiento
  • [ ] Bring passport, proof of residence
  • [ ] Get Padrón certificate
• [ ] Apply for NIE number
  • [ ] Book appointment online (citaprevia.es)
  • [ ] Pay fee at bank
  • [ ] Show up with documents
  • [ ] Receive NIE certificate

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Within 3 Months After Arrival

• [ ] Apply for Residencia (EU certificate)

  • [ ] Book appointment (citaprevia.es)
  • [ ] Gather all documents (3 copies of each)
  • [ ] Pay €12 fee
  • [ ] Receive green certificate

• [ ] Open Spanish bank account

  • [ ] Choose bank
  • [ ] Bring NIE, passport, Padrón
  • [ ] Open account
  • [ ] Get debit card and online banking

• [ ] Register with healthcare system

  • [ ] Find your local Centro de Salud
  • [ ] Bring S1, Residencia, NIE
  • [ ] Get registered
  • [ ] Get assigned doctor
  • [ ] Receive health card (may take weeks)

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First Tax Year (Before Deadlines)

• [ ] By March 31: Modelo 720 (foreign assets)

  • [ ] Gather documentation for assets as of Dec 31
  • [ ] Use gestor/lawyer first time
  • [ ] Report Danish accounts, stocks, property (if >€50,000)

• [ ] By May 1: Danish tax return

  • [ ] Log into TastSelv
  • [ ] Report changed country of residence
  • [ ] Check prefilled information
  • [ ] Report any foreign matters
  • [ ] Submit

• [ ] By June 30: Spanish tax return (Modelo 100)

  • [ ] Gather Danish annual statements
  • [ ] Document paid Danish tax
  • [ ] Report ALL worldwide income
  • [ ] Apply for relief for Danish tax
  • [ ] Pay any additional tax
  • [ ] Using gestor/lawyer first time recommended

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Annual Obligations (Going Forward)

| When | What | |------|------| | March | Modelo 720 (only if assets increased >€20,000) | | May | Danish tax return (if Danish income) | | June | Spanish tax return (Modelo 100) | | Sept-Nov | Payment of IBI (property tax), check community fees | | Ongoing | Utilities payments, health insurance (if private) |

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Important Contacts and Links

Danish Authorities

SKAT:

• Phone: +45 72 22 18 18
• Website: www.skat.dk
• Email: Via Tastselv

Udbetaling Danmark:

• Phone: +45 72 22 07 00
• Pension and S1: www.udbetaling.dk
• Email: Via digital post

Danish Embassy in Madrid:

• Phone: +34 914 31 84 45
• Email: madamb@um.dk
• Website: spanien.um.dk

Spanish Authorities

Agencia Tributaria (Tax Authority):

• Phone: 901 33 55 33
• Website: www.agenciatributaria.es
• English service: 901 20 03 47

Seguridad Social (Healthcare):

• Phone: 901 16 65 65
• Website: www.seg-social.es

Appointment Booking (Cita Previa):

• NIE/Residencia: www.citaprevia.es
• Healthcare: Varies by region

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Frequently Asked Questions (FAQ)

Can I receive my Danish pension in Spain?

Yes, absolutely. Your Danish pension is paid unchanged, regardless of where you live. You can choose to have it paid to:

• Danish bank account (and transfer to Spain yourself)
• Spanish bank account (direct payment in EUR)

Many choose direct payment to Spanish account to avoid transfer fees.

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What happens to my Danish pension if I move back?

Nothing - your pension follows you. If you move back to Denmark:

• Pension continues unchanged
• You become fully tax liable in Denmark again
• Spanish tax liability ends
• Deregister in Spain and register in CPR in Denmark

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Do I have to pay wealth tax on my Danish home?

Yes, if you're tax resident in Spain, your Danish home must be included in your assets when calculating any Spanish wealth tax. It's valued at market value.

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Can I drive a Danish car in Spain?

Only temporarily:

• First 6 months: OK to drive Danish car
• After 6 months as resident: Must be re-registered in Spain
• Re-registration typically costs €1,000-3,000
• Many choose to sell Danish car and buy Spanish

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What if I'm in Spain less than 183 days/year?

If you stay less than 183 days annually in Spain, you're not tax resident in Spain. But:

• You still must pay non-resident tax (Modelo 210) on Spanish property
• You remain fully tax liable in Denmark
• You don't need Residencia
• You cannot use S1 (only EU health insurance card)

This is relevant for pensioners who "commute" between Denmark and Spain.

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Can I work in Spain as a pensioner?

Yes, you're allowed to work (including self-employment). As an EU citizen, you have the right to work in Spain. But:

• Work income must be taxed in Spain
• You must file everything in Spain
• Can affect your overall tax
• May require special registration as self-employed (autónomo)

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What about my Danish dentist - is it covered in Spain?

Unfortunately no. The Spanish public health system does NOT cover regular dental care (emergency only). Your options:

• Pay privately in Spain (cheaper than Denmark)
• Buy private dental insurance
• Travel to Denmark for your Danish dentist (many do this)

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Do I need a Spanish driver's license?

Not necessarily. Your Danish driver's license is valid in Spain as long as it's valid in Denmark. But:

• If it expires: Must be renewed in Spain
• After 2 years in Spain: May be required to exchange
• Spanish license is useful as ID (with photo)

Many choose to exchange their Danish license for a Spanish one after some years.

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Conclusion

Moving to Spain as a pensioner is a fantastic opportunity to enjoy your well-earned years in sunshine, with lower cost of living and a relaxed lifestyle. But as this guide has shown, it requires thorough planning and understanding of both Danish and Spanish rules.

Key Takeaways

Before Moving:

• ✅ Deregister from CPR in Denmark at the correct time
• ✅ Apply for S1 form well in advance (minimum 2 months before)
• ✅ Be aware of the 5-year rule for exit taxation
• ✅ Plan whether to sell or keep Danish home

Upon Arrival:

• ✅ Register immediately in municipality (Padrón)
• ✅ Get NIE and Residencia within 3 months
• ✅ Open Spanish bank account
• ✅ Register with healthcare system with S1

As Resident:

• ✅ Remember BOTH tax returns (Denmark AND Spain)
• ✅ Modelo 720 by March 31 (first year)
• ✅ Calculate any wealth tax
• ✅ Make Spanish will

Avoid These Mistakes:

• ❌ Thinking you can skip Spanish tax return
• ❌ Forgetting S1 form
• ❌ Not making Spanish will
• ❌ Underestimating wealth tax
• ❌ Trying to handle everything yourself

Most Important Advice

Seek professional help the first year. A Danish-speaking lawyer or tax advisor in Spain can:

• Guide you through the entire process
• Ensure correct registration and documentation
• Handle both countries' tax returns
• Legally optimize your tax position
• Give you peace of mind

Typical costs first year: €2,000-4,000 for complete assistance. It may sound like a lot, but compared to the mistakes you can avoid and the stress you save, it's a good investment.

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From our practice: A Danish pensioner couple contacted me after living 8 months in Fuengirola - without having done Modelo 720 or Spanish tax return. They mistakenly thought Danish tax was enough. We caught up on the neglected matters, documented paid Danish tax, and applied for relief. The result was that they avoided fines and actually got €2,400 back in overpaid tax.

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Are you considering moving to Spain? Contact me for a non-binding conversation about your situation. You can also write directly to cbgefke@gmail.com or via WhatsApp at +45 93 84 18 22.

Useful links:

• Udbetaling Danmark - S1 Form - Apply for health coverage
• SKAT - Moving Abroad - Tax departure
• Agencia Tributaria - Modelo 720 - Foreign assets
• Cita Previa - NIE/Residencia - Book appointment

Bienvenido a España!