Registering on the Padrón, "empadronarse"
The "Padrón" is the administrative record of residents in a municipality. It lists all people who live in a town or city. Every local town hall (ayuntamiento) must keep this list correct and current with names, addresses, and basic personal data.
When you are registered on the Padrón, you are considered “empadronado”, which means that you are officially listed in the municipal register in your locality and therefore in the population register of Spain.
Being registered in the municipality where you live is very important so that there is a record of the number of inhabitants living there and the services that are needed.
Local councils are responsible for keeping it up to date by submitting data to the National Statistics Institute (INE), which publishes the official population figures.
Who is required to register with a local council?
Anyone residing in Spain is required to register on the municipal register of the municipality in which they have their usual place of residence. People who reside in several municipalities must register only in the one where they spend the most time during the year.
Registration on the municipal register "empadronamiento" is a compulsory procedure that certifies a person’s place of residence and grants access to public services such as healthcare and education. If you move to a different town, you must update your entry on the municipal register.
If you haven't done this yet, we highly encourage you to complete this process first of all and as soon as possible, since some town halls may take quite some time to complete the registration or have a long waiting list to actually get an appointment.
The municipal register is an essential record for accessing public services, ensuring the proper allocation of resources and participating in electoral processes.
Article 15.1 of Law 7/1985, regulating the foundations of local government, published in the Official State Gazette (BOE) on 31 December 1990, stipulates that “every Spanish national or foreign national living in Spanish territory must be registered on the municipal register of the municipality in which they habitually reside”.
How do I register?
To register on the municipal electoral roll, you must submit the required documentation in person at the town hall (by appointment) or online via the council’s website if you have a digital certificate.
Application form:
- Registration form completed and signed by adults.
Identity documents:
- Spanish nationals: valid national identity card (DNI) or passport.
- EU nationals: passport or identity document from their country of origin and a certificate showing their NIE.
- Non-EU nationals: valid Foreigner’s Identity Card (TIE) or passport.
- Minors: family register or birth certificate
Proof of address:
- If you own the property: Deed of title or a recent extract from the Land Registry, or your latest property tax (IBI) bill.
- If you are a tenant: A valid tenancy agreement and your latest rent receipt or electricity/water bill.
- If you live with someone else: Express authorisation from the property owner and a photocopy of their identity document, together with that person’s title deed or tenancy agreement
When a person is registered in a municipality but changes their address or any other details on the municipal register, they must apply in writing to have these details amended.
The local council will provide the registration form, which will state that registration in that municipality’s register will automatically cancel any registration in another municipality.
Why is it important to be registered with your local council?
It is very important as it enables local councils and the Government to ascertain the number of residents so that they can allocate services (healthcare, education, infrastructure). The benefits are as follows:
- Proof of where you live (certificado de empadronamiento).
- Access to public health care and social services.
- Enrollment in local public schools.
- Improving public services in line with the registered population.
- Right to vote in local elections.
Foreign citizens and their family members are obliged to register on the census of the municipality in which they hold their usual residence when they begin living in the municipality in question.
What is the difference between being registered on the municipal register and having tax residence in Spain?
According to the Tax Authority’s criteria, simply being registered on the local council’s register does not, in itself, constitute sufficient evidence of tax residence and habitual residence in a particular town or city in Spain. Under Spanish tax legislation, an individual will become a tax resident in Spain if any of the following circumstances apply:
- If you stay in Spain for more than 183 days in a calendar year, regardless of whether you are formally registered on the local council’s register. In determining this period of stay, your sporadic absences are taken into account, unless you can prove that you are tax resident in another country for more than 183 days.
- Or if the centre of your economic interests is in Spain, that is to say, if the basis of your economic or professional activities is in this country. If you earn more income or hold more assets here than in any other country, Spain will be considered the centre of your economic activity.
- Alternatively, the centre of your vital interests is in Spain, that is to say, in cases where your spouse and any children you have in common are tax residents in Spain.
Furthermore, the Autonomous Community in which the taxpayer has their tax residence shall be that in which they spend the majority of days during the tax year.
That said, being registered on the municipal register in Spain does not in itself imply tax residence in Spain, which is a matter of fact and must be proven, given that the tax authorities equate tax domicile with habitual residence. This would entail the obligation to pay tax in Spain on all income earned or generated by the taxpayer, not only in this country but worldwide; this is known as being subject to tax by personal obligation.
This means that, if a citizen is resident for tax purposes in another country – where they habitually live and/or where they earn the majority of their income – they will only be liable to pay tax in Spain on the assets and rights they hold there. In this case, they would be subject to tax on the basis of actual liability.
The conclusion is that simply holding a residence permit – for example, having obtained a Golden Visa – and being registered on the council’s register at the property they have purchased does not necessarily mean that they are a tax resident in Spain, with the obligations outlined above, but rather that they are only liable under the ‘obligation real’ principle.