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Returning to Spain: Step-by-Step Guide
This page is for general informational purposes only. It does not constitute legal, financial, or tax advice. The content is not official and should not be used as a substitute for professional guidance. Please consult a qualified advisor for your specific situation.
Before Leaving Geneva (3-6 months before)
Start by notifying CERN HR. Inform your supervisor and the HR department of your departure date, and confirm all end-of-contract formalities, including the final salary payment and any leaving indemnity or pension options. At the same time, request your certificates: obtain your CERN employment certificate, internal tax certificates for all years worked, and a pension fund statement showing your accumulated rights and available options.
Visit the Spanish Consulate to process your baja consular (consular de-registration). This formally records your return to Spain and is needed for certain administrative steps back home. If you have been paying the convenio especial with Spanish Social Security, decide whether to continue it until your return date or terminate it once you are back and re-employed in Spain.
Collect your complete medical records, prescriptions, and any ongoing treatment documentation from CERN CHIS, and request a coverage end-date certificate. You should also review your CERN Pension Fund options early -- deferred pension, lump-sum withdrawal, or transfer -- since deadlines for certain elections may apply. Consult the Pension Fund office well in advance.
Finally, de-register from your commune (Swiss commune or French mairie). Return your carte de legitimation and cancel any local insurance, utilities, and subscriptions.
Administrative Steps on Arrival in Spain
Your first step on arriving in Spain is the empadronamiento: register at your local town hall (ayuntamiento) as soon as you have a residential address. The padron certificate is essential for healthcare, voting, and most other public services.
Next, apply at the Delegacion or Subdelegacion del Gobierno for the certificado de emigrante retornado (returning emigrant certificate). This document can unlock certain benefits and serves as official proof of your time spent abroad. You should also update your DNI with your new Spanish address at a police station (comisaria). If your DNI has expired while abroad, renewing it is a priority since it is required for most administrative procedures.
Healthcare & Social Security
Once you are empadronado, visit your local Social Security office (INSS or CAISS) to register for public healthcare. If you maintained the convenio especial, you should have continuity of coverage -- present your convenio documentation and padron certificate at the INSS to confirm your status. If you did not maintain the convenio, you may need to register as a resident without resources or wait until you start employment.
If you return without a job lined up, register at SEPE (the public employment service) as a jobseeker. This is a prerequisite for accessing certain benefits and active employment programmes, even if you do not qualify for unemployment benefits.
Employment & Unemployment (SEPE)
As a returning emigrant, register as a demandante de empleo (jobseeker) at your local SEPE office. Bring your returning emigrant certificate, padron, DNI, and CERN employment certificate.
It is important to understand that time at CERN does not generate Spanish unemployment benefit rights, since no unemployment contributions were paid to Spain during your CERN employment. You cannot claim prestacion por desempleo based on CERN employment alone. Additionally, EU social security coordination regulations do not apply to CERN employment because CERN operates outside national social security systems. If you previously had Spanish unemployment contributions within the last six years, check whether those older contributions are still within the look-back window to qualify for benefits.
CERN Pension: Options & Spanish Taxation
If you are vested in the CERN Pension Fund (typically after five years of service), you have the option of a deferred pension: leave your benefits in the fund and draw a monthly pension when you reach CERN retirement age. Alternatively, you may be eligible to withdraw a lump-sum leaving allowance instead, depending on your length of service and the fund rules at the time. In certain cases, you may also be able to transfer your CERN pension rights to another pension scheme, though this option is limited and subject to specific agreements between CERN and the receiving institution. Consult the Pension Fund office for details and tax implications of each option.
Unlike CERN salaries (which are exempt), CERN pensions received by Spanish tax residents are subject to IRPF. Spain considers the CERN pension as rendimientos del trabajo and taxes it under the standard income tax brackets. Plan accordingly, as the net amount you receive will be lower than the gross pension.
Financial & Practical Matters
Close or restructure your Swiss and French bank accounts as needed. Some people keep a foreign account for pension payments or ongoing obligations. Be sure to notify your banks of your change of tax residence. To move your savings, use low-cost transfer services like Wise or Revolut to transfer from CHF or EUR accounts to your Spanish bank. Keep in mind that Spain has reporting requirements for large transfers (Modelo S-1 for transfers above 10,000 euros).
If you bring a vehicle registered abroad into Spain, you must register it with the DGT (Direccion General de Trafico) within 30 days. You may be exempt from import duties if you qualify as a returning resident under the household goods exemption, but you must apply at customs (Aduana) with proof of your foreign residence. More broadly, returning emigrants can import personal belongings duty-free if they have lived abroad for at least 12 months. Prepare an inventory and present it at customs along with your returning emigrant certificate and proof of prior residence abroad.
Tax Implications of the Return Year
Spain determines tax residence for the full calendar year. If you return before July, you will likely be considered tax resident for the entire year and must declare your worldwide income for that year. However, the CERN salary received during the months you were still a CERN employee remains exempt under the Protocol on Privileges and Immunities. Only non-CERN income and any Spanish employment income after your return are taxable.
If you still hold foreign assets above the 50,000 euro threshold on 31 December of the return year, you must file Modelo 720 the following year (January-March). This includes Swiss or French bank accounts, CERN pension fund rights, and foreign property. In your first IRPF declaration after returning, declare your worldwide income for the year, applying the CERN salary exemption for the months worked at CERN. Attach the CERN internal tax certificate and any other documentation supporting the exemption.