Short answer: as a Dutch or Belgian citizen you are free to retire in Spain. After three months you register as an EU citizen, with proof of sufficient income and an health insurance valid in Spain. Your pension simply keeps being paid into a Spanish or home account. If you are tax resident here, your Dutch AOW, your occupational pension and a Belgian private-sector pension are taxed in Spain, while a government pension is taxed in the country that pays it. For healthcare you apply for an S1 form , which gives you access to Spanish public healthcare.
Sun, sea, a terrace with mountain views and a pace of life that is just a little slower: for many Dutch and Belgian people, retiring to Spain is a dream they really make come true. We see it every month on the Costa del Sol. If you prepare well, you can enjoy it without worries. If you get the order wrong, you can end up with a cut in your pension, double taxation or a gap in your health cover. In this guide we put everything in one place, checked against 2026 sources.
We are estate agents, not pension or tax advisers. So always discuss your personal situation with an adviser who knows both countries. General steps for moving can also be found in moving to Spain.
Can you retire to Spain?
Yes. As a citizen of the European Union you do not need a visa or permit. If you stay longer than three months, you apply for a certificado de registro de ciudadano de la Unión , the so-called green NIE certificate. As a retiree you show that you have sufficient resources , for example with your pension statement and bank statements, and that you have health insurance valid in Spain valid in Spain, such as the S1 form or a private policy.
You also register with your town hall (empadronamiento). You need that registration for healthcare, local benefits and a lot of other paperwork. How to apply for an NIE number is explained in Applying for an NIE number in Spain.
Receiving your pension in Spain
- Dutch AOW and pension: the SVB and your pension fund also pay into a Spanish bank account. If you leave the Netherlands before your AOW age, be careful: for every year you are not insured in the Netherlands, your AOW is reduced by 2%. You can apply for voluntary insurance within a year of leaving.
- Belgian pension: is usually paid directly into your Spanish account. Every year you send a life certificate back to the Belgian pension service, these days also digitally with your eID.
- Worked in Spain and in your home country? Then you apply through the Spanish social security (INSS), which combines your career in both countries.
Where do you pay tax on your pension?
Once you are tax resident in Spain, usually from more than 183 days a year (see the 183-day rule), you pay Spanish income tax on your worldwide income. Which country may tax your pension is set out in the tax treaty.
| Type of pension | Where taxed (current treaties) |
|---|---|
| Dutch AOW (state pension) | Spain |
| Dutch occupational or private pension, annuity | Spain |
| Dutch government pension (for example ABP) | Netherlands |
| Belgian statutory pension for employees and self-employed | Spain |
| Belgian civil service pension | Belgium (you still declare it in Spain) |
To stop the Netherlands withholding wage tax, after registering in Spain you contact the Dutch tax office (Particulieren Buitenland in Heerlen) and send the statement to the SVB and your pension provider.
Note: a new treaty is on the way. The Netherlands and Spain are working on a new tax treaty to replace the 1971 one. According to reports from April and May 2026, the Netherlands would then be allowed to tax pension payments above about 15,000 euros a year. The text has not yet been approved and there is no date of entry into force yet. We will keep an eye on it for you.
In Spain your pension is taxed as general income, in Andalusia at 19% to 47% in bands. From age 65 your tax-free allowance is 6,700 euros, from 75 it is 8,100 euros. All rates are in income tax in Spain as a resident. Good news for wealth and inheritance: Andalusia gives a 100% relief on wealth tax and a 99% reduction on inheritance tax between parents, partners and children. More on this in inheritance tax in Spain.
Your health cover: the S1 form
If you receive a pension from the Netherlands or Belgium and have never worked in Spain, your home country usually remains responsible for your healthcare costs. With the S1 form you register with the Spanish social security and get a Spanish health card, just like a Spaniard.
- Netherlands: you apply for the S1 form at the CAK. You pay a treaty contribution for it, which is deducted from your AOW or pension.
- Belgium: you apply for the S1 form at your health insurance fund before you leave and submit it to the Spanish social security.
Retiring early from the Netherlands? According to reports from October 2026, from 1 November 2026 a Dutch early retirement pension is expected to no longer give the right to new CAK cover. Only the AOW, the Anw and the WIA, among others, keep giving that right. Anyone already insured keeps their rights. Until your AOW age you then arrange your own healthcare, for example with private insurance or the Spanish convenio especial (about 60 euros a month under 65 and 157 euros from 65, after one year of registration). Check this with the CAK before you leave.
Many retirees also take out private top-up insurance, for shorter waiting times and care in their own language. Marbella has the public Hospital Costa del Sol and several private clinics with international doctors.
The retirement age in Spain
If you have worked in Spain, the Spanish retirement age applies to that part. In 2026 you can retire at 65 if you have contributed for at least 38 years and 3 months, otherwise at 66 years and 10 months. From 2027 it is 65 with 38 years and 6 months of contributions, otherwise 67.
Where is it good to live as a retiree?
The choice depends on what you want day to day. If you want everything within walking distance, the centres of Marbella or Estepona suit you, with their shops, terraces and seafront promenade. If you are looking for peace, nature and golf, have a look at Benahavís. An apartment with a lift close to amenities is often smarter than a large villa with stairs and a garden that needs upkeep. Not sure? Read wintering in Marbella or renting long-term first: that way you get to know the area before you buy.
Your checklist
- Pension overview made: AOW, pension fund, Belgian pension, government pension
- Tax advice obtained for both countries
- NIE number and EU registration arranged
- Registered with the town hall (empadronamiento)
- S1 form applied for, or private health insurance taken out
- Departure reported in your home country and to your pension provider
- Spanish bank account opened
- Life certificate and tax return in your diary
How we help
We help you find the place where you feel at home, in Marbella, Benahavís or Estepona, and put you in touch with an independent tax adviser and a gestor who speak Dutch, French or English. That way you arrange your move in the right order.
Dreaming of retiring on the Costa del Sol? Tell us what you are looking for and we will put together a selection and give you the right contacts.
Tell us your planSend us a WhatsAppRead also: moving to Spain, moving to Spain with your dog, moving to Spain with your car and moving to Marbella.
This article is part of our guide to tax and law for property in Spain: all the rules for buying, owning, renting out, selling and inheriting in one place, checked every month.
Frequently asked questions
Where is my Dutch AOW taxed if I live in Spain?
Under the current 1971 treaty, in Spain, just like a Dutch occupational pension. A government pension remains taxed in the Netherlands. A new treaty is being prepared but has not yet been approved.
Where is my Belgian pension taxed if I live in Spain?
A statutory pension for employees or self-employed people is taxed in Spain. A civil service pension remains taxed in Belgium; you still declare it in Spain.
How am I covered for healthcare as a retiree in Spain?
With the S1 form from the CAK (Netherlands) or your health insurance fund (Belgium) you get access to Spanish public healthcare. Many people add private top-up insurance.
What is the retirement age in Spain in 2026?
65 with at least 38 years and 3 months of contributions, otherwise 66 years and 10 months. From 2027 it becomes 67, or 65 with 38 years and 6 months of contributions.
Do I need a visa to retire in Spain?
No. As an EU citizen you register as a resident after three months, with proof of sufficient means and health insurance.
Sources
- Netherlands-Spain tax treaty (1971), explained by Makkelijk naar Spanje (2026) and Spanje Vandaag, Nieuw belastingverdrag zorgt voor veel vragen (12 April 2026, updated 12 May 2026)
- Welingelichte Kringen, Nederlanders in Spanje maken zich zorgen over het nieuwe belastingverdrag (11 April 2026) and Met vroegpensioen naar Spanje? Vanaf 1 november regel je je zorgverzekering waarschijnlijk zelf (7 October 2026)
- Casas Kimpencio, Taxes on a Belgian pension in Spain (Dutch) (27 November 2025): tax and S1 for Belgians
- Diari de Tarragona, Edad y requisitos para la jubilación ordinaria en España en 2026 (30 May 2026)
- Ley 35/2006 del IRPF, articles 9 and 57; Real Decreto 240/2007 (registration of EU citizens)
Written by the Imagine Marbella editorial team. Updated October 2026. This is general information, not tax or legal advice: always have your situation reviewed by an adviser who knows Spain and your own country.
