Canary Islands (IC)

Register as autónomo (alta Hacienda + Seguridad Social RETA)

Becoming a freelancer or self-employed worker in Spain requires TWO simultaneous registrations: (1) alta censal with Hacienda using Modelo 036 or 037 to declare your business activity, and (2) alta en RETA (Régimen Especial de Trabajadores Autónomos) with Seguridad Social within 60 days of the Hacienda alta. Both can be done online.

Configure IGIC correctly if you are autonomo or invoicing from Canarias

The Canary Islands use IGIC, not mainland IVA. A freelancer may need AEAT census registration plus Canary IGIC obligations such as Modelo 420/425 depending on activity. Mainland, EU and non-EU clients can create territorial tax edge cases.

Register child at primary school (colegio público/concertado/privado)

Compulsory schooling in Spain runs from 6 to 16 (educación primaria 6–12, ESO 12–16). Register via the centralised "proceso de admisión" in March–April for the following September. Options: público (free, state), concertado (partially state-funded, usually religious, nominal fees), privado (fees €300–1,500/month). Catchment area + points-based allocation.

Register teenager for ESO / Bachillerato / FP

Secondary education in Spain: ESO (12–16, compulsory) leads to the título de ESO. Afterwards: Bachillerato (16–18, academic, leads to EBAU university entrance exam), FP de Grado Medio (vocational, 2 years), or workforce. Register via the same autonomous admisión process.

Collect your TIE (Tarjeta de Identidad de Extranjero) — non-EU

Non-EU citizens with a long-stay visa (work, student, family reunification, digital nomad, non-lucrative, Beckham-eligible employment) must collect their TIE physical residence card within 30 days of entering Spain. The TIE carries your photo, fingerprints, NIE, and the expiry of your authorisation.

Register your vehicle and pass ITV (matriculación + ITV)

Imported vehicles must be matriculated with Spanish plates within 30 days of residency. You pay Impuesto de Matriculación (0–14.75% depending on CO2), Impuesto de Circulación annually to the Ayuntamiento, and pass ITV (Inspección Técnica de Vehículos) at first import and then every 1, 2 or 4 years depending on age.

Declare foreign assets over €50,000 (Modelo 720)

Spanish tax residents must declare overseas assets exceeding €50,000 in any of three categories — bank accounts, securities/investments, or real estate — via Modelo 720 between 1 January and 31 March each year. Following CJEU ruling C-788/19 (Jan 2022), draconian penalties were struck down but the filing obligation remains with standard penalties.

File baja on departure (padrón, Hacienda, Seguridad Social)

When leaving Spain permanently, file: (1) baja del padrón at the Ayuntamiento; (2) Modelo 030 with Hacienda to change to non-resident status and declare your departure date; (3) baja RETA with TGSS if autónomo; (4) returns: final Modelo 100 IRPF for the year of departure, final Modelo 720 if applicable.

Submit quarterly VAT (Modelo 303) and IRPF (Modelo 130)

Every autónomo must submit Modelo 303 (IGIC at the applicable Canary rate (often 7% standard)) and, if on estimación directa, Modelo 130 (20% IRPF advance payment on net profit). Deadlines: Q1 (1–20 April), Q2 (1–20 July), Q3 (1–20 October), Q4 (1–30 January). Annual summaries: Modelo 425 (IVA) and Modelo 190 (retenciones) by 30 January.

Pay IBI and register property with Catastro

If you own property in Spain, you owe IBI (Impuesto sobre Bienes Inmuebles) annually to the Ayuntamiento, typically between April and October depending on municipality. Tax base is the valor catastral (usually 50–70% of market). Rates: 0.4%–1.3%. New owners must also submit Modelo 901N to Catastro to update ownership.

Renew your Spanish TJE/residence card or NIE-based autorización de residencia before expiry

Non-EU nationals holding a Spanish residence authorisation (autorización de residencia y trabajo, o residencia de larga duración) must renew before expiry. EU/EEA nationals with a Tarjeta de Residencia de Ciudadano de la UE (TJE) must renew every 5 years. Book an appointment via sede.administracionespublicas.gob.es or at your local Oficina de Extranjería. Non-EU renewals: submit EX-03 or EX-07 form depending on permit type. Process online via cl@ve or in person. Processing: 3–6 months — ensure you apply at least 60 days before expiry.

Notify your pension provider of your move to Spain

If you receive a pension from your home country, notify your provider of your new Spanish address and IBAN. For UK state pension, S1 form ensures Spain's INSS reimburses your Spanish healthcare. For private pensions, check tax treaty implications — Spanish IRPF applies to worldwide income for residents.

Register child for guardería / escuela infantil (0–3 years)

Children 0–3 attend guardería (private) or escuela infantil (public). Public places are allocated via a points system based on padrón, working parents, siblings, income, and discapacidad. Demand exceeds supply in Madrid, Barcelona, Valencia, Bilbao and the coast. Applications open Feb–April each year for the following September.

Pay Convenio Especial (voluntary social security) if not covered

Non-working residents (digital nomads paying tax abroad, early retirees, self-sufficient Europeans) who cannot access the public health system via employment or pension can pay the Convenio Especial — a voluntary Seguridad Social contribution that unlocks the Tarjeta Sanitaria after 1 year of residency.

Elect the Beckham Law special regime (if eligible)

The Régimen Especial para Trabajadores Desplazados (Ley Beckham) taxes qualifying new residents at a flat 24% on Spanish-source income up to €600,000 and 47% above — and, critically, exempts foreign income entirely — for 6 tax years. The 2023 reform extended eligibility to digital nomads, highly qualified employees, directors of startups and certain researchers.

Exchange your foreign driving licence (canje de permiso de conducción)

EU/EEA driving licences are valid in Spain but must be registered with the DGT after 2 years. Non-EU licences must be exchanged within 6 months of becoming resident (from empadronamiento date) — after that you must pass Spanish theory and practical tests. Bilateral exchange agreements exist with many countries (UK, Switzerland, most Latin America, Japan, South Korea).

Engage a Canary Islands gestor for ongoing administrative and tax filings

A Canary Islands gestor administrativo handles the dual-layer admin unique to the islands: Agencia Tributaria Canaria (IGIC/AIEM filings — Modelos 420, 421, 425) AND the national AEAT filings (IRPF Modelo 100, Modelo 720, Modelo 347). Many mainland gestores are not familiar with Canary IGIC and file incorrectly. A local or Canary-specialist gestor costs €40–80/month for autonomos and saves hours of filing time plus reduces error risk. For property owners, a gestor also handles IBI, CRIM (not applicable here), basura and annual tax declarations.

Set up business-grade fibre + VoIP for remote workers and autonomos in Canarias

Remote workers and autonomos relying on Canary Islands infrastructure for client work need reliable, symmetric fibre (not shared ADSL) and a professional VoIP/video-conferencing setup. Canary Islands fibre availability is good in Las Palmas, Santa Cruz, La Laguna and major resort towns, but rural and mountain areas may have limited options. Providers: Movistar (most complete coverage), Orange, Digi (best value urban), Telecable, CITI Canarias, WiMAX/4G fallback in rural zones.

Install solar panels and battery backup for power resilience in the Canary Islands

Power cuts (cortes de luz) are more frequent in the Canary Islands than on the mainland, particularly after storms, calima events, and wildfire-related grid damage. The Canary Islands receive some of the highest solar irradiation in Europe, making solar + battery storage economically attractive and practically important. A 3–5 kWp system with 5–10 kWh battery backup can power a home through typical grid outages and offset 60–90% of electricity consumption. Autoconsumo (self-consumption) is legally registered with Red Eléctrica de España and eligible for the Bono Solar Canario regional subsidy. Monthly electricity saving: €40–100.

Set up accounting and digital tools for autonomo or business in Canarias

Autonomos and businesses in the Canary Islands need digital tools that handle IGIC (not mainland IVA), AEAT filings and Agencia Tributaria Canaria (ATC) submissions. Generic mainland accounting software often misconfigures Canary tax rates. Key tools: Quipu, Holded, Contasimple, Anfix, Sage One — all support IGIC if configured correctly. Additionally, a professional domain, business email (@yourcompany.com), and cloud backup are worth setting up from day one for any business.

Budget for Canary import, customs and delivery handling

The islands are outside EU VAT territory. Online orders from mainland Spain or abroad can trigger IGIC, AIEM/customs paperwork and courier handling fees. Some sellers refuse Canary delivery or quote mainland Spain terms that do not apply.

Consider a private pension (Plan de Pensiones / PIAS)

Since 2022, annual contributions to individual planes de pensiones are capped at €1,500 deductible from IRPF (previously €8,000). Employer pension plans (planes de empleo) allow up to €8,500 additional deduction. Alternatives: PIAS (Plan Individual de Ahorro Sistemático) tax-free after 5 years, Unit-Linked.

Open a Plan de Pensiones — deduction up to €1,500/year

Spanish private pension plans: €1,500/year deductible from IRPF base (individual, 2026). Additional €8,500 for employer contributions. Best providers: Indexa Capital, inbestMe, CaixaBank Mi Jubilación. Low-cost index pension plans best long-term.

Check housing legality, humidity and tourist-zone pressure before signing

Canary housing markets are tight in Las Palmas, Santa Cruz/La Laguna, Puerto de la Cruz, south Tenerife, Lanzarote resorts and Fuerteventura resort areas. Vacation-rental pressure, damp north-facing flats, water pressure, road access and parking can matter as much as rent.

Apply for the Digital Nomad Visa (if eligible)

Spain's 2023 Digital Nomad Visa (Ley 28/2022 de Startups) allows non-EU remote workers to live in Spain while working for foreign employers. Initial authorisation 1 year from consulate (3 years from UGE inside Spain), renewable up to 5 years, with Beckham Law 24% flat tax election available. Income threshold: 200% of SMI (~€2,849/month in 2026), rising per family member.

Apply for residencia de larga duración (EU long-term residence) after 5 years in Spain

Non-EU nationals who have legally resided in Spain for 5 continuous years may apply for long-term EU residence (autorización de residencia de larga duración — Comunitaria). Requirements: continuous legal residence (max 6-month absence per year, max 10 months total in 5 years), sufficient stable income, full health insurance, no criminal convictions, and no public order risk. Long-term EU residents can also move to other EU member states more easily. Renewable every 5 years and provides near-equivalent employment rights to Spanish citizens.

Review and upgrade comprehensive insurance cover (health, life, and home) in the Canary Islands

A full insurance review is essential on arrival: (1) Private health insurance must meet immigration requirements and cover island-specific risks including helicopter evacuations from smaller islands and specialist referral costs. (2) Life insurance (seguro de vida) protects your family if you die with a Spanish mortgage. (3) Home insurance (seguro de hogar) must cover calima sand damage, flooding, wind and — for property owners — wildfire/volcanic risk. Standard Spanish home policies often exclude volcanic and earthquake events — verify your policy specifically for Canary hazard coverage. Major providers: Sanitas, Adeslas, Mapfre, AXA, Linea Directa.

Prepare for and sit the DELE or SIELE Spanish language certification exam

The DELE (Diplomas de Español como Lengua Extranjera), issued by Instituto Cervantes, and SIELE (online, accepted by major Latin American universities and employers) are internationally recognised Spanish language certificates at CEFR levels A1–C2. They are required for some Spanish university admissions, professional licences, citizenship naturalisation, and job applications. The Canary Islands have DELE exam centres in Las Palmas de Gran Canaria and Santa Cruz de Tenerife. Online SIELE is available anywhere.

Book a Notario consultation for property purchase or wills

In Spain, property purchases (escritura pública de compraventa) and most company formations require a Notario. Wills (testamento abierto) cost just €40–80 and are registered in the Registro de Últimas Voluntades — highly recommended for all residents, especially those with assets in multiple countries (EU Succession Regulation election).

Make a Spanish will (testamento)

Without a Spanish will, Spanish inheritance law applies by default. Non-residents with Spanish assets should make at least a testamento limitado a los bienes situados en España. Include an EU Regulation 650/2012 election to apply your home country's law if desired.

Take out pet insurance (seguro de mascotas) for your dog or cat in the Canary Islands

Under Spain's Ley de Bienestar Animal 2023, third-party liability insurance is mandatory for all dogs in Spain (including the Canary Islands). Beyond the mandatory minimum, comprehensive pet insurance covering accidents, illness and surgery is highly recommended: emergency vet bills in the Canary Islands can reach €1,500–5,000 for surgery or hospitalisation. The Canary Islands have one veterinary faculty and specialist vets mainly concentrated in Las Palmas and Santa Cruz — complex cases on smaller islands may require transport to the main islands. Insurance also covers mandatory civil liability and optional repatriation of the pet.

Hire an immigration lawyer or gestor for complex residency applications

Complex applications — Digital Nomad Visa, non-lucrative, arraigo, family reunification, first TIE, or any case involving prior refusals — benefit enormously from a regulated immigration lawyer (abogado) or gestor administrativo. Mistakes in NIE/TIE applications can trigger rejections and restart waiting times of months. Canary Islands immigration offices are in Las Palmas de Gran Canaria and Santa Cruz de Tenerife; appointment slots are extremely limited. A lawyer can prepare documentation, accompany you, and challenge rejections.

File S1 form and understand pension taxation in Spain

EU/EEA/UK pensioners use the S1 form to transfer their healthcare entitlement to Spain (Spain bills your home country). Pension income is taxable in Spain for residents. Double-tax treaties with the UK, USA, Germany, France, Netherlands, etc. determine which country has primary taxing rights.

Hire a gestor / asesor fiscal (Spanish tax adviser)

A gestor handles Modelo 036/037, quarterly IGIC (Modelo 303), annual Modelo 425, quarterly IRPF (Modelo 130/131), annual Modelo 100, payroll and Seguridad Social filings. Essential for autónomos and property owners. Cost: €40–90/month for autónomos, €150–400 for a one-off tax return.

Check Cabildo and Ayuntamiento resident benefits

Many practical benefits are island or municipality based: youth/senior transport help, sports facilities, language courses, cultural passes, waste pickup, water discounts, family benefits and local tax payment plans. These are easy to miss because they are not national Spain programmes.

Check eligibility for Ingreso Mínimo Vital (IMV)

The Ingreso Mínimo Vital is Spain's state minimum income benefit, paying €604/month for a single adult (2026) up to €1,571/month for large households, topped up with the Complemento de Ayuda para la Infancia (€115–140/month per child). Requires 1 year of legal residence and income below thresholds.