Spain is a constitutional monarchy, with several levels of government:
· National government with the capital in Madrid
· 17 Autonomous Regions (Comunidades autónomas): each has its own president, government (gobierno or junta), administration, flag, and supreme court. The Basque Country, Andalusia, Galicia, and Catalonia, in particular have a very high level of autonomy.
· Provinces: 50 administrative divisions of the regions that oversee local matters on behalf of the national and regional governments.
· Municipalities: run by a council consisting of a number of Councillors (concejales), each of whom is responsible for a different area of local services, headed by a mayor (alcade). The municipality is based in the town hall (ayuntamiento).
The largest cities are Madrid, Barcelona, and Valencia.

Gestor

An unusual aspect of the Spanish administration is the gestor. This is an official agent licensed by the Spanish government as a middleman between you and the bureaucracy. This speaks volumes for the stifling and tortuous Spanish bureaucracy, which is so complicated and cumbersome that it's necessary for citizens to employ a special official simply to do business with the government! It isn't compulsory to employ a gestor, but without one you will usually need to speak fluent Spanish (or have an interpreter), possess boundless patience and stamina, and have unlimited time to deal with the mountains of red tape and obstacles that will confront you.
A gestor's services aren't generally expensive and most people find it worthwhile employing one. He usually works in a gestoría, where a number of experts may be employed dealing with different matters including employment and residence permits; establishing and registering a business; obtaining a driving license, tourist plates or registering a car; social security; and property contracts. A gestor can help you in your dealings with any government body or state-owned company such as an electricity company. Note that the quality of service provided by gestores can vary considerably and that they cannot always be relied upon to do a professional job (some have been known to take their clients' money and do absolutely nothing).

Taxes in Spain.

Your residence card bears a fiscal number (número de identificación de extranjero/NIE), which must be quoted when opening a Spanish bank account or paying Spanish taxes. All residents (and non-resident home-owners) must have an NIE, including Spaniards, when it's called the numero de identificacion fiscal (NIF).
Note that most taxes in Spain are based on self-assessment, meaning that individual taxpayers are liable to report and calculate any tax due within the time limits established by law. Tax forms must be purchased by taxpayers and are obtainable from a tobacconist's (estanco), although some are only available from tax offices (agencia tributaria). Penalties and interest are levied for late or non-compliance.
The tax year in Spain is the same as the calendar year (1st January to 31st December).

General types of taxes

· Income Tax (impuesto sobre la renta de las personas físicas/IRPF): is payable on world-wide income. Tax treaties are in place with most industrialized countries to prevent double-taxation. Spanish Income Tax rates are below the European average and has a large number of deductions, but rates for high-income individuals exceed 50%.
· Business Tax (impuesto sobre actividades económicas/IAE): is paid by all businesses including the self-employed once a year (formerly called licencia fiscal).
· Company or Corporation Tax (impuesto sobre sociedades): is paid at 35 per cent on profits by partnerships and registered companies such as a Sociedad Anónima (SA) or Sociedad Limitada (SL).
· Property or Real Estate Tax (impuesto sobre bienes inmeubles urbano, formerly called contribución urbana): is paid by property owners.
· Wealth Tax (impuesto sobre el patrimonio): is payable on capital assets, including property.
· Capital Gains Tax (impuesto sobre incremento de patrimonio de la venta de un bien inmeuble): is payable on the profits made on the sale of property and other assets located in Spain.
· Inheritance and Gift Tax (impuesto sobre sucesiones y donaciones): is payable on worldwide assets.
· Garbage Collection/Mains Drainage Tax (basura y alcantarillado): is an annual tax payable by property owners.
· Offshore Company Tax (impuesto especial): is an annual tax on offshore companies that don't declare the individual owner of property in Spain or the source of investment.
· Social Security (seguridad social): isn't strictly a tax, but is payable by employees and the self-employed.
· Motor Vehicle Tax (impuesto de circulación): is paid annually by all vehicle owners on Spanish registration plates.
· Value Added Tax (impuesto sobre el valor): is payable on a wide range of goods and services at varying rates.
Web sites
· Tax services for US nationals: click here, fill out the form and our service provider will contact you to offer his tax consulting services.
· Tax services for British expatriates : click here, fill out the form and our service provider will contact you
· Agencia Tributaria: the tax office of the Spanish Government (Spanish only)
· Bové Montero & Cía: multilingual services regarding taxes in Spain.
· Windsor Consultants: tax services on the Costa del Sol.

Residense permit in Spain.

Before leaving your home country, you must first contact the Spanish consulate or embassy. They will give you all the information about residence and work permits. The information on this page can become outdated quickly.

Residence Applications.
Anyone arriving in Spain and planning to live indefinitely, study, work or start a business, must apply for a residence card within 15 days of arriving in Spain. EU nationals planning to stay for a limited period (e.g. a short-term contract) are issued with a temporary residence card for the period requested. If the period is indefinite a five-year residence card (tarjeta comunitaria europea or tarjeta de residente comunitario) is issued. Cards for dependants are issued for the same period as the principal applicant (children under 18 may be included on a parent's residencia). A non-EU residence card is initially valid for two years or the length of a contract and on renewal is valid for five years. A permanent residence card is available to all foreigners who have held a normal residence permit for a period of six years.
Residence cards are issued by the foreign nationals office (Oficina Gubernativa de Extranjeros) or the provincial central police station (Comisaría de Policía Provincial) in the province where the applicant is resident, and applications must be made in person to the nearest national police station (Comisaría de Policía Nacional) with a foreigners' department (departamento/oficina de extranjeros).
Try to obtain a list of the documents required (and the fee payable) in advance, otherwise you will need to return if you don't have the correct paperwork. Usually the original documents must be accompanied by one or two copies. The documentation required depends on your personal situation and usually includes the following:
· Passport valid for at least six months and a photocopy of the pages showing your particulars;
· Marriage or divorce certificate or other papers relating to your marital status plus a Spanish translation;
· A number (usually three or four) of completed application forms (e.g. form 037 for EU citizens, form 120 for non-EU employed persons and form 140 for non-EU, non-employed persons);
· A number of passport-size photographs (one for each application form);
· Proof of residence, e.g. your property purchase contract (escritura), a long-term rental contract or receipts for rent;
· Fees, which must be paid via a bank (you will be given a paying-in slip). It depends on your nationality and whether your country has a bilateral agreement with Spain (it's around 1,000 ptas for EU citizens).
· Medical certificate (certificado médico), obtainable from any Spanish doctor;
· Certificate of criminal record (certificado de antecedentes penales) declaring that you don't have a criminal record in your home country (you can request a statement from your local police authorities);
· Certificate of registration (consular inscription) confirming that you're a resident in Spain, available from your country's local consulate in Spain;
· Retired persons require proof that they belong to a private health insurance scheme that's valid in Spain (the company must have an office in Spain) or that they have the right to medical treatment under the Spanish public health scheme.
Employees require a job contract or an offer of employment in the form of a pre-contract stamped and signed by both parties (or a letter written on the headed paper of the Spanish employer). Self-employed persons require evidence that they meet the requirements to operate a business or perform a particular profession in Spain. A written presentation of a business proposal including estimated investment required, details regarding business premises, number of jobs to be created, estimated income and your salary. Non-EU citizens require proof of their investment in order to be self-employed in Spain.
Some documents must be translated into Spanish by a notarized translator or notarized by a public notary (notario). It isn't advisable to get documents translated or notarized in advance as it's expensive and the requirements may vary depending on the area or office and your nationality. Always check in advance.
When your application for a residence card is approved, you're issued with a receipt (resguardo) as proof of your application. It's valid for two months and renewable until your residencia is ready for collection. The resguardo also permits you to travel abroad and return to Spain without a visa, if applicable. When your residencia is ready for collection, you're summoned to the local police station, where a finger-print of your right index finger is taken. You should carry your residence card with you at all times as it constitutes a mandatory identity card for foreign residents in Spain.
Work permits.
Technically an EU resident doesn't require a work permit to work in Spain, but he does require a residence card which is usually issued for five years. A non-EU foreigner who carries out an activity for monetary gain (fines lucrativos) in Spain requires a work permit and a residence card (issued simultaneously for the same duration). A work permit (permiso de trabajo) for a non-EU national is initially valid for one year, after which a five-year permit may be issued no longer restricting the holder by area, activity, employer or industry. The spouse and children under 21 years of age of a non-EU work permit holder are also granted certain rights to work in Spain. Note that fees for work permits were raised sharply in 1997 and are now between 25,000 and 50,000 ptas (which is mostly paid by employers).
EU Nationals: If you're an EU national you can enter Spain as a tourist and register with the Spanish national employment office Instituto Nacional de Empleo/INEM as a job-seeker (demandante de empleo). If you visit Spain to look for a job you have 90 days in which to find employment, although if you enter as a visitor you can obtain an extension after 90 days or leave Spain and re-enter for a further 90 days. When you're offered a job, you should obtain an employment contract (contrato de trabajo), which is necessary when applying for your residence card.
Non-EU Nationals: Non-EU nationals must obtain a visa for the purpose of employment before arriving in Spain, the granting of which is subject to the approval of the work permit. When applying for a visa, a copy of the application form, passport and medical certificate certified by the consulate are returned to the applicant as proof of his application. These must be sent by the applicant to the prospective employer in Spain with other relevant documentation, who then applies for a work permit to the provincial office of the Ministry of Labor (Delagación Provincial del Ministerio de Trabajo). A position must have been advertised to EU citizens through the INEM before it can be given to a non-EU citizen and a work permit will be issued only when it's demonstrated that there isn't an unemployed EU citizen available to do the job. The employment of non-EU nationals must be approved by the Ministry of Labor and Social Security (Ministerio de Trabajo y Seguridad Social), who can propose the employment of a EU national in place of a non-EU national. Applications must also be approved by the provincial office of the Ministry of Labor, where the prospective employer is registered.

Health Insurance in Spain.

All foreign employees working for Spanish companies and self-employed foreigners in Spain must usually contribute to Spanish social security. Generally if you're an employee in Spain, you will be insured under Spanish social security legislation and won't have any liability for social security contributions in your home country or country of domicile. However, social security agreements exist between Spain and over 40 countries, including all EU countries and the USA, whereby expatriates may remain members of their home country's social security scheme for a limited period.
EU nationals transferred to Spain by an employer in their home country can continue to pay social security abroad for one year (form E-101 is required), which can be extended for another year in unforeseen circumstances (when form E-102 is needed). This also applies to the self-employed. However, after working in Spain for two years, EU nationals must contribute to the Spanish social security system.
Anyone who has paid regular social security contributions in another EU country for two full years prior to coming to Spain (e.g. to look for a job) is entitled to public health cover for a limited period from the date of their last social security contribution made in their home country. Social security form E-106 must be obtained from the social security authorities in your home country and be presented to the local provincial office of the Instituto Nacional de la Seguridad Social (INSS) in Spain. Similarly, pensioners and those in receipt of invalidity benefits must obtain form E-121 from their home country's social security administration. You will be registered as a member of INSALUD and will be given a social security card (cartilla), a book of vouchers, a list of local medical practitioners and hospitals, and general information about services and charges.
Public health benefits include general and specialist medical care, hospitalization, laboratory services, discounted drugs and medicines, basic dental care, maternity care, appliances and transportation. Note, however, that social security covers only around 75 per cent of the cost of treatment and the other 25 per cent must be paid by the patient or a supplementary insurance scheme. Completely free treatment is available in certain hospitals only, where waiting lists can be very long.
If you're working in Spain, your employer will usually complete the necessary formalities to ensure that you're covered by social security. If he doesn't do it, you must obtain an attestation that you're employed in Spain and register at the nearest social security office to your home. Your local town hall will give you the address of your local office or it will be listed under Seguridad Social in your local Yellow Pages. If you're in receipt of a state pension in another EU country and move to Spain, you must take both copies of your form E-121 (see above) to the pension department at your local social security office in Spain. One copy will be retained and the other stamped and returned to you. You will need to produce passports and (certified) birth certificates for all dependants and a marriage certificate (if applicable). You may also need to provide copies with official translations (but check first as translations may be unnecessary). You will also need proof of residence such as a property deed of sale (escritura) or a rental contract.
After you have registered you will receive a registration card (cartilla de la seguridad social or tarjeta sanitaria), usually by post around four to eight weeks later. A married couple with one partner working are covered by the same social security card and number, as are all dependants (e.g. children under 16) who are listed on your social security card.
The vast majority of people in Spain are covered for health treatment under social security. However, most people who can afford it (some 6m people) take out private health insurance, which offers a wider choice of medical practitioners and hospitals, and more importantly, frees them from public health waiting lists. If you aren't covered by Spanish social security, it's imperative that you have private health insurance (unless you have a very large bank balance). The policies offered by Spanish and foreign companies generally differ considerably in the extent of cover, limitations and restrictions, premiums, and the choice of doctors, specialists and hospitals.
Note that the USA doesn't have a reciprocal health agreement with Spain and therefore American students and other Americans who aren't covered by social security must have private health insurance in Spain. Proof of insurance must usually be provided when applying for a visa or residence card (residencia). Note also that some foreign insurance companies don't provide sufficient cover to satisfy Spanish regulations and therefore you should check the minimum cover necessary with a Spanish consulate in your country of residence.

Leisure in Spain.

If you want guaranteed sunshine, miles of sandy beaches, good food and wine, an abundant choice of entertainment and a wide variety of accommodation and you don't want to pay the earth, then Spain is the place for you. Not for nothing do the Spanish claim to have "Everything Under The Sun"! Although the vast majority of holidaymakers (and residents) come to Spain to recline on a beach, there's much, much more to the country than the costas and a few islands.
Spain offers infinite variety with something for everyone including magnificent beaches for sun-worshippers; spectacular unspoiled countryside for greens; a wealth of mountains and waterways for sports fans; a vibrant night-life for the jet set; bustling sophisticated cities for "townies"; superb wine and cuisine for gourmets; a surfeit of art, culture and serious music for art lovers; numerous festivals and fiestas for inveterate party-goers; and tranquility for the stressed. Spain is a nation of bon viveurs with a insatiable thirst for fun and pleasure nobody can throw a better party than the Spanish.
Outside its beach resorts, Spain's main attractions are its lively cities, particularly Madrid and Barcelona, between which there's intense rivalry. Barcelona is Spain's most international and European city, elegant and compact, while Madrid is a sprawling metropolis and one of the world's most friendly and free-wheeling cities. Madrid has a wealth of world-class museums and art galleries and is blessed with magnificent parks and gardens, whereas Barcelona is an architectural masterpiece and one of the world's most handsome cities. Both offer superb cuisine and a bustling, vibrant night-life, and are just warming up when most other European cities are going to bed. Naturally there's much more to Spain than Madrid and Barcelona and the country has a wealth of other beautiful historic cities including Avila, Burgos, Cáceres, Cadiz, Cordoba, Cuenca, Gerona, Granada, Mérida, Palma de Mallorca, Pamplona, San Sebastian, Salamanca, Santander, Santiago de Compostela, Segovia, Seville, Toledo and Valencia, to name just a handful.
Spain's diverse regions accentuate a land of great culture with a colorful history; over the centuries it has been home to Phoenicians, Iberians, Romans, Visigoths and Moors, all of whom have left their mark and added to the country's heritage and culture. It's a land steeped in tradition with a wealth of artistic, cultural and historical treasures scattered throughout the length and breadth of the country. There are a surfeit of excellent art galleries and museums throughout Spain, and traditional fiestas and music festivals are staged in all regions and major towns throughout the year. One of the foremost attractions of Spain is its outstanding countryside (sadly enjoyed by few visitors). Spain's rugged beauty is unparalleled in Europe and harbors a wealth of unique flora, fauna and wildlife, and contains more (and larger) unspoiled areas than any other European country, many preserved as national parks and nature reserves.
Web sites
· Turespaña: the official web site of Spain's Board of Tourism (En, Sp, Fr, Ge).
· Paradores: charming historical hotels throughout Spain (En, Sp, Fr, Ge).
· Hotel Search: search for rooms by location and category (En, Sp, Fr, Ge, Jap)
· TimeOut Madrid: guide to tourism, shopping, and more. Buy the Book!
· TimeOut Barcelona: all-around guide to the city. Buy the Book!
· CyberSpain: A guide to the culture of Spain, including bullfights, museums, and other traditions.
· World Flamenco: good starting point for learning about this music and dance, with Points of Interest in Spain.
· Andalucia
· Costa Guide: a small guide to the south of Spain.

Spanish Culture.

The typical Spaniard is courteous, proud, enthusiastic, undisciplined, tardy, temperamental, independent, gregarious, NOISY!, honest, noble, individualistic, boisterous, jealous, possessive, colourful, passionate, spontaneous, sympathetic, fun-loving, creative, sociable, demonstrative, disrespectful, irritating, generous, cheerful, polite, unreliable, honourable, optimistic, impetuous, flamboyant, idiosyncratic, quick-tempered, arrogant, elegant, irresponsible, an aficionado, hedonistic, contradictory, an anarchist, informal, self-opinionated, corrupt, indolent, frustrating, vulgar, voluble, helpful, friendly, sensitive, a traditionalist, insolent, humourous, fiery, warm-hearted, chauvinistic, bureaucratic, dignified, kind, loyal, extroverted, tolerant, macho, frugal, self-possessed, unabashed, quarrelsome, partisan, a procrastinator, scandal-loving, articulate, a bon viveur, inefficient, conservative, nocturnal, hospitable, spirited, urbanised, lazy, confident, sophisticated, political, handsome, chaotic and a football fanatic.
You may have noticed that the above list contains a "few" contradictions (as does life in Spain), which is hardly surprising as there's no such thing as a typical Spaniard. Apart from the differences in character between the inhabitants of different regions such as (for example) Andalusia, the Basque Lands, Catalonia, Galicia and Madrid, the population also includes a potpourri of foreigners from all corners of the globe. Even in appearance, fewer and fewer Spaniards match the popular image of short, swarthy and moustached, and the indigenous population includes blondes, brunettes and redheads.
Most Spaniards live in harmony with the foreign population, although many foreigners (colloquially dubbed guiris, from the word ghirigay meaning gibberish) live separate lives in tourist "ghettos", a million miles away from the "real" Spain. The Spanish don't consider the concrete jungles of the Costa del Sol, Costa Blanca, Majorca and the Canaries to be part of Spain, but a plastic paradise created for and by foreigners so that pasty-faced tourists can lie in the sun and drink cheap booze. It's an honour for a foreigner to be invited to a Spaniard's home, although it's one rarely granted. Nevertheless, Spaniards do occasionally marry foreigners, much to the distress of their parents.
Official inefficiency has been developed to a fine art in Spain, where even paying a bill or using the postal service (a truly world-class example of ineptitude) is an ordeal. The Spanish are generally totally disorganised and the only predictable thing about them is their unpredictability. They seldom plan anything (if they do the plans will be changed or abandoned at the last moment), as one of the unwritten "rules" of Spanish life is its spontaneity. Spain has been described as part advanced high-tech nation and part banana republic, where nothing and nobody works (ouch!).
The Spanish are dismissive of time constraints and have no sense of urgency, treating appointments, dates, opening hours, timetables and deadlines with disdain (it's said that the only thing that begins on time in Spain is a bullfight). If you really need something done by a certain date, never tell a Spaniard your real deadline. It's significant, however, that the Spanish have a much lower incidence of stress-related disease than north Europeans, which is somewhat surprising in the noisiest country in Europe and the second loudest in the world (after Japan) - maybe creating a din is the Spanish way of releasing tension?
The Spanish are sensitive to criticism, particularly regarding their history and traditions. Whatever you do, don't ask an old man "what he did in the civil war" or take sides - you never know which side he fought on (while we're on the subject, don't mention Franco, the Falklands or Gibraltar either). Spaniards are intolerant of other people's views and criticism of Spain is reserved for the Spanish (who do it constantly) and isn't something to be indulged in by ignorant foreigners.
Despite its manifest problems, the Spanish enjoy one of the best lifestyles (and quality of life) of any European country, or indeed, any country in the world; in Spain work fits around social and family life, not vice versa. The foundation of Spanish society is the family and community, and the Spanish are noted for their close family ties, their love of children and care for the elderly (who are rarely dumped in nursing homes). Spain has infinitely more to offer than its wonderful climate and rugged beauty, and is celebrated for its arts and crafts, architecture, fashion, night-life, music, dance, gastronomy, design, sports facilities, culture, education, health care and technical excellence in many fields.
However, the real glory of Spain lies in the outsize heart and soul of its people, who are among the most convivial, generous and hospitable in the world. If you're willing to learn Spanish (or at least make an effort) and embrace Spain's traditions and way of life, you'll invariably be warmly received by the natives, most of whom will go out of their way to welcome and help you.

Moving to Spain.

There are some 1.2m foreign property owners in Spain, which is Europe's favourite country for second homes, particularly among buyers from the Benelux countries, Britain, Germany and Scandinavia. Most foreigners are concentrated on the Mediterranean coast (the costas) and in the Balearic and Canary Islands. Officially some 20 per cent of foreign property owners in Spain are residents, the majority of whom are retired, although the real figure is much higher as many foreigners fail to register as residents.
One of the things which attracts many buyers to Spain is the relatively low cost of property compared with many other European countries, which generally offers excellent value for money. However, although more Spaniards own their own homes than the inhabitants of many other EU countries, the Spanish don't generally buy property as an investment.
Bear in mind when importing household goods that aren't sold in Spain, that it will be difficult or impossible to get them repaired or serviced (however, should you need to get something repaired, there are strict rules to protect consumers). If you bring appliances with you, don't forget to include a supply of spares and consumables such as bulbs for a refrigerator or sewing machine, and spare bags for a vacuum cleaner.
Note that the standard size of kitchen appliances and cupboard units in Spain isn't the same as in other countries and it may be difficult to fit an imported dishwasher or washing machine into a Spanish kitchen. Check the size and the latest Spanish safety regulations before shipping these items to Spain or buying them abroad, as they may need expensive modifications. Spanish washing machines take in cold water only and heat it in the machine, which makes machines that take in hot water (such as those sold in the US) useless.
If you already own small household appliances it's worthwhile bringing them to Spain, as usually all that's required is a change of plug. However, if you're coming from a country with a 110/115V electricity supply such as the US, you'll need a lot of expensive transformers and it's usually better to buy new appliances in Spain. Small appliances such as vacuum cleaners, grills, toasters and irons aren't expensive in Spain and are of good quality. Don't bring a television or video recorder without checking its compatibility first, as televisions made for other countries often don't work in Spain without modification. If your need is only temporary, many electrical and other household items (such as TVs, beds, cots/highchairs, electric fans, refrigerators, heaters and air conditioners) can be rented by the day, week or month. Tools and do-it-yourself equipment can also be rented in most towns.
In addition to these points, expats moving to Spain have other concerns, so we have pulled together information and resources to make your move easier!
· What should you expect when you sign a lease on a house?
· How should you buy and register a car?
· What kinds of taxes should you expect to pay?
These are the kinds of basic, but important questions that people have when they arrive in a new country. And, these are the areas where we try to give you advice, phone numbers, and web links. As you settle into your country, we want to help you feel comfortable with information about the culture, social groups, and your health care situation. What about your children?
ExpatAccess has already helped thousands of people with their relocation. We wish you a successful move!

To be an Expatriate or Not?

A Big Decision.

Deciding whether or not to accept a foreign assignment or move to a foreign country can be very difficult because of the financial and personal implications on a whole family. It is best to gather as many facts as you can before coming to the right decision. Talk to people who have already moved to that particular country. These can be colleagues or members of social groups whose addresses you will find in ExpatAccess. Never assume that countries are alike, even if you are moving to a country where the language is the same.
There will always be a personal sacrifice involved, even though the financial rewards may be great. Here is a list of points you should think when making your decision.
Advantages
· Learning about different cultures, point of views, working methods.
· Discovering how you and your family are able to cope with a new situation, and growing personally and as a family unit from this.
· Interesting career opportunities for you in the growing global economy.
· Learning a new language, which is quite a plus for children.

Disadvantages

· Homesickness
· Seeing family and friends only once or twice a year.
· Not being able to cope with a different language and customs.
· Being part of a transient community where people are constantly coming and going, which makes it difficult to keep relationships.

Things to find out.

Many things you need to know about are addressed at ExpatAccess. If there is a subject you feel is missing, please let us know.
· What are the financial implications of this move? The main costs are losses on the sale of your property and cars, especially if they have been acquired recently. There are also the costs of settling into a new home (redecorating, new appliances, and so on). Some employers offer a financial package that might offset these costs.
· What is my job security when I am in my new assignment and will there be a job for me when I come back home? What happens if the foreign assignment does not work out?
· Will I have tax assistance to evaluate my future net income vs. what I am earning now? Is there a tax and currency equalization program? Will your salary be paid in your home and host country, or only locally?
· Is there a rent allowance and is it sufficient to cover the rent in your future home? Will your employer allow you to use the rent allowance to cover a mortgage if you are buying a property?
· Does your package include the moving costs in both directions?
· How does the cost of living in your home country compare to your host country? Does my new income enable me to keep the same standard of living? The costs of income taxes, social security, rent, and transportation will have the most impact on your gross income. On this website you will find real estate agents that will give you an idea of the local housing prices. But as far as taxes are concerned, ExpatAccess can only give you a short list of the general taxes in every country. International tax consultants can give you an exact overview of your financial situation. US citizens should know that they are liable for foreign earned income above around USD 70 000.
· What is the quality of schooling in the host country and how does that affect the academic career of my children? Does your employer pay for private education? Will he reimburse travel expenses to and from boarding schools during holidays?
· What is the quality of health care in your host country? Does your health insurance cover all possible problems or is it rather limited? Inform yourself carefully about medical reimbursements for pregnancy (if this is the case), dentistry, optical, and hospitalization. Are you covered for private medical care? This is very important in some countries. Do not expect medical coverage to be the same in all countries.
· How will this foreign assignment affect my social security benefits or pension? Is it possible to keep paying into the pension system of my home country in order not to lose benefits?
· What happens in case of death?
· How will my children cope with a different country, school, and leaving friends behind?
· How will my spouse cope with not being able to have a paying job, if she had one before? Will my employer compensate for loss of her earnings or help her find a new job? Will they reimburse her costs for language or other classes?

Health Care in Spain.

Spain has a public health system, providing free or low cost health care for those contributing to Spanish social security, plus their families and retirees (including those from other EU countries). However, although big improvements have been made in the last few decades the public health service is hugely over-burdened and there are long waiting lists to see specialists and have non-urgent operations in most areas. If you don't qualify for health care under the public health system, it's essential to have private health insurance (in fact, you won't usually get a residence card without it). This is often advisable in any case if you can afford it, in order to circumvent the shortage of public health services and waiting lists in some areas.
If you pay Spanish social security (Seguridad Social) contributions, you and your family are entitled to free or subsidized medical and dental treatment on the same terms as Spaniards. Over 90 per cent of the population are covered by the Instituto Nacional de la Salud (INSALUD), Spain's public health scheme, including retired EU residents (with a residence card) in receipt of a state pension. If you're an EU national of retirement age, who isn't in receipt of a pension, you may be entitled to public health benefits if you can show that you cannot afford private health insurance.
There's little preventive medicine under INSALUD such as regular health checks and a comprehensive immunization program for children (preventable diseases such as TB, tetanus, diphtheria and typhoid haven't yet been totally eradicated in Spain). Perfunctory treatment due to staff shortages, long waiting lists as a result of a shortage of hospital facilities and a general dehumanization of patients are frequent complaints made against Spain's social security health system.

Doctors
When you receive your social security card, you will usually be assigned a general doctor (médico de cabecera) in the area where you live. You may be able to switch to another doctor in the same area, depending on availability and a doctor's number of patients. No payment is made when visiting a public health service doctor and members are simply required to produce their social security card.
There are excellent doctors (médicos) throughout Spain, although finding a doctor who speaks good English can be a problem, particularly in rural areas. However, there's a number of English-speaking Spanish and foreign doctors (and other medical practitioners) practicing in Spain, particularly in the major cities and most resort areas, including American, British, German and Scandinavian doctors. Many embassies and consulates in Spain maintain a list of English-speaking doctors and specialists in their area (or doctors speaking their national language) and your employer, colleagues, friends or neighbors may be able to recommend someone. Note that if you wish to see a doctor who's contracted to Spain's public health service, you may have little or no choice of doctor.

Pharmacies
Drugs and medicines (medicinas/medicamentos) prescribed by a doctor are obtained from a pharmacy (farmacia) denoted by the sign of a green cross. Most pharmacies are open from 09:30 until 13:30 and from 16:30 until 20:00 from Monday to Saturday. Outside normal opening hours, a notice is posted giving the address of the nearest duty pharmacy (farmacia de guardia) open after 20:00 (a weekly roster may be displayed). There are 24-hour duty pharmacies in all towns (usually indicated by a red light). When visiting a duty pharmacy outside normal hours, you must usually ring a bell, speak to the pharmacist behind a bullet-proof glass door and be served through a small hatch.
If you have a prescription you must pay 40 per cent of the cost of medicines and drugs or nothing at all if you're a pensioner or handicapped. Many private health insurance schemes also reimburse members for drugs and medicines. Note that there's no refund for some prescribed medicines or for medicines purchased without a doctor's prescription.
Pharmacies have a monopoly on non-prescription drugs in Spain, which are expensive compared with many other countries. General medication (such as aspirin, cough medicine and eye drops) which can be purchased in supermarkets in other EU countries can cost much more in Spain, e.g. 20 paracetamol tablets cost around 250 ptas in Spain or around five times the cost in Britain. It's advisable to buy non-prescription drugs abroad and stock up before arriving in Spain.

Hospitals
All Spanish cities and large towns have at least one hospital (hospital) or clinic (clínica), many of which are excellent modern establishments with highly trained staff and state of the art, high-tech equipment. However, in some areas (particularly poor rural areas) hospitals may be rundown, primitive and unhygienic, often with insufficient beds to cater for the local populace. There are long waiting lists for beds in some public hospitals (particularly the best ones) and patients occasionally die or are permanently disabled while waiting for a hospital bed or an operation. Generally large towns and resort areas have the best hospital facilities. Hospitals are listed in Yellow Pages under hospitales and indicated by the international hospital sign of a white `H' on a blue background. A list of local hospitals and health centers treating social security patients is available from your local social security office.
There are many different categories of hospitals and clinics (often used to refer to all private hospitals) in Spain, including both public (hospitales de la seguridad social) and private hospitals (hospitales privados), plus day hospitals performing specialist tests and minor surgery. Spanish hospitals include general hospitals (hospitales generales), district hospitals (hospitales distritos), regional hospitals (hospitales regionales), provincial hospitals (hospitales provinciales), local hospitals (hospitales comarcales/locales), military hospitals (hospitales militares), nursing homes (clínicas de reposo), private clinics (clínicas privadas) and emergency clinics (clínicas de urgencias).
Except in the case of emergencies, you must present your social security card or, if you aren't covered by social security, you must provide evidence of your health insurance or the ability to pay. If your private insurance company doesn't have an arrangement with a Spanish hospital to pay bills direct, you will have to pay the bill yourself (credit cards are usually accepted) or seek assurance from your insurance company that they will pay the bill.

Looking for a home

Before you leave you should decide on several issues:
· Budget (rental or buy)
· House or apartment
· Size: number of bedrooms, bathrooms, entertainment rooms
· Furnished or unfurnished
· Yard/Garden or not
· Location: city/suburbs, proximity to work, school, public transportation, closeness to expatriate areas
· What you definitely do not want.
If you are planning to visit several real estate agents it is practical to prepare a paper (make several copies to save time) for them with:
· Your information: names, address, and where you can be reached right away (mobile phone number, hotel phone number or fax)
· Type of family (number of children, pets, smoker/non-smoker)
· Length: how many years or months the lease should be
· Your above requirements
· Latest date when you need to find housing
It is not a bad idea to bring along a digital or Polaroid camera and make a picture of the possible houses in which you are interested. You will find out that after spending many days looking at houses, you will have problems remembering which house is which.
Setting up a Bank Account in Spain.

Considerations in choosing a bank
· Closeness to your work or home and opening hours
· Service-mindedness of the clerks and ability to speak English
· Conditions and charges depending what services you will use most
· Ability to send and receive money from overseas
It sometimes can be worthwhile to find out if the bank you are currently using also has branches in Spain. This may help with credit checking and transferring money. British banks, in particular, have large branch networks in the country.
Types of banks
· Retail banks (banco): The Spanish clearing banks with the largest branch networks are Banco Santander, Banco Banesto, Banco Central Hispano, Banco Bilbao Vizcaya (BBV), Banco Popular and Argentaria.
· Savings banks (cajas de ahorros): The three largest Spanish savings banks are La Caixa (some 3 700 branches), Caja de Madrid (almost 1 200 branches) and the Caja Postal (around 650 branches). In general, savings banks offer a more personal friendly service than clearing banks and are excellent for local business (many have limited regional branch networks). However, although they provide the same basic services as clearing banks, they aren't recommended for international business.
Opening a checking account (cuenta de ahorro con talonario or cuenta corriente)
You will need to show your passport, your address in Spain, and your NIE (número de identificación de extranjero) from your residence card. Spanish banks levy some of the highest bank charges in Europe for normal day-to-day transactions such as writing cheques, standing orders, direct debits and credit card transactions. Always obtain a list of charges before opening an account and compare the charges levied by a number of banks. A number of entries (account transactions) a year are usually free (e.g. 30) after which there's a charge per entry (e.g. 30 ptas), although the manager can decide to waive certain charges.
It is good to ask some questions before you open an account:
· How soon will you get a bank card, a credit card, checks? Do you have to pay a fee when you use the debit card at an ATM of another bank?
· How long does it take to process a Spanish check, a foreign check? How much does it cost?
· How long does it take to wire money abroad and how much does it cost?
· When do you get your bank statements? Is there a charge for this?
· Do you need to order foreign currency long in advance?
· What are the costs of having a checking account, credit cards, etc. Do you have to pay for cash withdrawals or standing orders?
· When can you get an overdraft facility, how much will it be, and what are the costs? Note that it's illegal to overdraw a bank account in Spain without prior agreement and can lead to many problems.
· What happens in the case of death of a spouse when you have a joint account, or when you each have your own account?
· What about phone banking, Internet banking?
· What are the best types of savings accounts?
· Does the bank have lock (safe deposit) box facilities?
Bank Statements.
All correspondence from Spanish banks is in Spanish and it's advisable to learn to interpret your statements and other correspondence you receive. Account statements (estados or comunicaciones de movimentos) are sent to customers monthly or quarterly, although you can request one at any time by asking for an extracto or an avance. The most common words used in statements are date (fecha), debit (debe), credit (haber), date of operation/transaction (fecha operación/valor), balance (saldo) and description (concepto).

Driver's License in Spain.

Non-residents can drive in Spain on a foreign or international driving license for a maximum of six months in a calendar year. EU residents can drive on their existing EU license until it expires, but non-EU residents must obtain a Spanish driving license after one year.
Most foreign driving licenses are recognized in Spain, although some foreign license holders, e.g. licenses printed in Arabic or Chinese, require a Spanish translation (available from Spanish consulates) or an international license. Americans also need a Spanish translation (notarized by any American consulate in Spain) of their American license or an international driving license. An international driving license is obtainable in Spain from the Royal Automobile Club of Spain (Real Automóvil Club de España) on presentation of a valid foreign driving license, passport and two photographs. Note, however, that if a non-resident obtains an international driving license in Spain, it will be valid only for driving outside Spain.
Non-EU
Non-EU citizens can drive in Spain with a foreign or international license for up to one year, after which they must obtain a Spanish driving license, even when they don't currently drive in Spain.
EU
It's no longer necessary for EU citizens to obtain a Spanish driving license and they can continue driving in Spain with their foreign EU license until it expires, when they must apply for a Spanish driving license.
Requirements
Holders of licenses issued by countries without a reciprocal agreement with Spain must take a Spanish written and/or practical driving test. The written test can be taken in English and other foreign languages. If in doubt, consult a Spanish consulate abroad or your country's embassy or consulate in Spain. To apply for a Spanish driving license (or a renewal) you require the following:
· a completed application form TASA 2.3 (Solicitud de Carnet del Permiso de Conducir), available from the información-impresos counter at the local provincial traffic department (Jefatura Provincial de Tráfico);
· your Spanish residence card (residencia) and a photocopy;
· your current foreign driving license and a photocopy. Non-EU citizens require an official translation and a certificate of equivalence (certificado de equivalencia) available from the Royal Automobile Club of Spain. Your current Spanish license is required for a renewal.
· the registration number of a Spanish registered vehicle or a sworn statement that you don't own a vehicle with Spanish registration (not required for renewals);
· one passport-size photograph. Non-EU citizens require three passport-size photographs, one of which must be signed on the back by the doctor performing the medical examination (see below).
· the fee of 2,450 ptas (there's no fee for drivers over 70), payable at a Caja Postal, which also applies to renewals and the replacement of a lost or damaged license. If a Spanish license is being renewed and is over 30 days out of date, an additional fee of around 1,000 ptas is payable.
· Holders of non-EU driving licenses require a medical certificate of fitness to drive and a stamped self-addressed envelope

Phone-TV-Internet in Spain.

Telephone
Spanish telephone service is operated by the Compañia Telefónica Nacional de España (CNTE), better known simply as Telefónica, which has recently been privatized (the remaining government stake was sold in 1997). the last few years has seen the cost of mobile phones fall considerably and Spain is now one of the fastest-expanding countries in the EU for mobile phones.
When moving into a new home in Spain which has a telephone line, you must have the account transferred to your name. If you're planning to move into a property without an existing telephone line, you will need to have one installed (although it isn't compulsory!). To have a telephone installed or reconnected, you must usually visit the local Telefónica office. Take along your passport or residence card (residencia), proof of your address such as a recent electricity bill, and a copy of your property deed (escritura) or rental contract. If you're renting and don't have a residence permit (residencia) you must pay a deposit of around 32,400 ptas. Note that staff don't usually speak English. If you're taking over a property from the previous occupants, you should arrange for the telephone account to be transferred to your name from the day you take possession. Before buying or renting a property, check that all the previous bills have been paid, otherwise you may find yourself liable for them.
There are two primary tariffs in Spain: national and international. National tariffs are divided into local/metropolitan calls (metropolitana), calls within your province (provincial) and calls outside your province (nacional/interprovincial). The initial connection fee is 5.70 ptas for local calls, 11.40 ptas for provincial calls and 17.10 ptas for national/interprovincial calls. The length of calls are billed by the "tariff unit" (pasos), at a cost of 5.70 ptas per unit. There are three tariff (tarifa) periods for domestic calls:
· Peak (horas punta) hours are from 0800 to 1700 hours from Monday to Friday and 0800 to 1400 on Saturdays (only Spain within the EU sets the "peak" period all day, i.e. from 0800 to 1700 Monday to Friday and on Saturdays).
· Normal (normal) hours are from 1700 to 2200, Monday to Friday.
· Reduced (reducida) hours are from 2200 to 0800 Monday to Friday, 1400 to 2400 on Saturdays and all day on Sundays and national public holidays (calls are charged at around 30 per cent less than "peak" calls).
Telefónica bills you every two months and allows you 20 days to pay your bill (factura). Bills include value added tax (IVA) at 16 per cent. Itemized bills (factura detallada) are provided listing all numbers called (except for metropolitan calls) with the date and time, duration, number of units and the charge. Bills can be paid in cash at certain banks, via a bank account or in cash at a Telefónica office. Simply present the bill with your payment (you will receive a receipt). You can also have your telephone bill paid by direct debit (transferencia) from a bank account, which is advisable for holiday-home owners as it ensures that you aren't disconnected for non-payment.
If your bill isn't paid within 20 days, your line may be cut without further warning, although a new system has been introduced whereby lines with unpaid bills are reduced to incoming calls only for 10 days, prior to cutting the service completely.
Telephone directories (Guías Telefónicas) in Spain are published by province, with each province having its own telephone book and code number. The directories for the province where you reside or have your business are provided free of charge. If you want other directories they are available from provincial Telefónica offices at around 500 ptas each.
Mobile Phones.
Mobile telephones (telefonía móvil) were relatively slow to take off in Spain, although in the last few years prices have fallen dramatically and sales have rocketed, making Spain one of the fastest-expanding countries in the EU for mobile phones. All the major population centres (some 90 per cent of the population) are covered by both analogue and digital networks, although sparsely populated areas aren't served.
Tariffs have fallen dramatically due to the price war that has been raging between the two service providers in the last few years. Before buying a phone or signing up for a service, compare the prices of the various services offered by all providers. If you plan to use the phone a lot you should choose a tariff with a low call cost, which will have a higher monthly service charge. On the other hand, if you place to use the phone infrequently or mainly for incoming calls, you should choose a tariff with a low monthly service charge and higher call rates. Note that calls to a mobile phone (e.g. numbers prefixed with 907, 908, 909, 929, 939, 970 and 989) from a "fixed" phone cost more than when calling another "fixed" phone.
Television
The standards for television reception in Spain aren't the same as in some other countries. Due to the differences in transmission standards, television sets and video recorders operating on the British (PAL-I), French (SECAM) or North American (NTSC) systems won't function in Spain. Spain (along with most other continental European countries) uses the PAL-BG standard.
In addition to terrestrial TV, satellite TV reception is excellent in most areas of Spain and is particularly popular among the expatriate community (not that much of it's output is any better than Spanish TV). Cable TV isn't common in Spain compared with northern European countries, although it's expected to have between 2.5m and 5m subscribers by the year 2001. However, digital TV will soon be available in Spain which will allow hundreds of channels to be transmitted by satellite and cable.
A satellite receiver should have a built-in Videocrypt decoder (and others such as Eurocrypt, if required) and be capable of receiving satellite stereo radio. With a 1.2 or 1.5 meter motorized dish, you can receive hundreds of stations in a multitude of languages from around the world. If you wish to receive satellite TV on two or more TVs, you can buy a satellite system with two or more receptors. To receive stations from two or more satellites simultaneously, you need a motorized dish or a dish with a double feed antenna (dual LNBs). There are numerous satellite sales and installation companies in Spain, many of which advertise in the expatriate press. Shop around and compare prices. Alternatively you can import your own satellite dish and receiver and install it yourself. Before buying a system, ensure that it can receive programs from all existing and planned satellites.
Internet connection.
As in other countries, there are a large number of internet service providers (ISPs). Unfortunately, very few access providers have information on their sites in other languages, although if you call them, you might find someone who speaks English, French, etc.
To compare offerings by different providers (in Spanish), check the Internet Providers in Spain site. Use the drop-down box to select your area.
Infovía Plus is a system from Telefónica which allows users to access their preferred ISP by going through a common network. Telefónica is currently rolling out ADSL -- very high speed access -- in the more populated areas of Spain. If you spend a lot of time on the Internet, or would like to transfer a lot of data like pictures or video, is is definitely worth looking at this option. More information can be found at the Telefónica site by choosing Press Articles
· AOL and CompuServe offer more content like some national newspapers, but are considerably more expensive.
· UUNet (MCI/Worldcom) global provider of internet access with reliable connections.
· EUnet: pan-European provider of access and other Internet services (ES)