Before you start

A visa or residence authorisation appropriate to your situation, granted before travel for most non-EU nationals
A passport valid well beyond the intended stay
Proof of address in Donostia — a rental contract, a utility bill or an owner's authorisation
Passport photographs to Spanish specification and the paid Modelo 790 tax form

Step-by-step

1
Obtain the NIE number
The Número de Identidad de Extranjero is the foundational identifier and everything downstream needs it. If you arrived on a residence visa the number is normally assigned as part of that process; otherwise you apply through the Oficina de Extranjería in Gipuzkoa or a Spanish consulate abroad.
In personWho: YouBefore or immediately on arrival
2
Register on the padrón at the ayuntamiento
Take your passport and rental contract or proof of address to the Ayuntamiento de Donostia / San Sebastián. The certificate unlocks the TIE, Osakidetza, school places and driving licence procedures — and it is what establishes you as a Gipuzkoa taxpayer rather than a state one.
In personWho: YouWeek 1–2
3
Book the TIE appointment as early as you can
You have a limited window after entering Spain to apply for the residence card, and the appointment queue is the binding constraint everywhere in Spain. Gipuzkoa's office serves a smaller and more stable incoming population than the Mediterranean provinces, which is a genuine practical advantage of arriving here.
OnlineWho: YouWithin the first month
4
Attend the TIE appointment with fingerprints taken
Bring the completed Modelo EX-17, the paid Modelo 790 code 012, passport photographs, your passport and copies, the padrón certificate and your residence authorisation. Fingerprints are taken at the appointment and the card is collected several weeks later.
In personWho: You
5
Register with social security and get a NUSS
Social security remains a Spanish state system even in the Basque Country — this is the part that is not devolved. Employment triggers registration by your employer; self-employment means registering as autónomo. The NUSS is what converts into healthcare entitlement through Osakidetza.
In personWho: You
6
Find an adviser who works in Gipuzkoa, not in Spain generally
Because the Basque provinces administer their own income, corporate and wealth taxes, a gestor practised in Madrid or Valencia will be working from the wrong rules, forms and deadlines. Ask explicitly whether they file with the Hacienda Foral de Gipuzkoa — note that even Bizkaia's rules are not identical, so 'Basque' is not specific enough. This is the single most consequential local difference in the whole move.
In personWho: You

Documents you’ll need

Passport and photocopies of every used page
Residence visa or authorisation
Padrón certificate from the Ayuntamiento de Donostia / San Sebastián
Modelo EX-17 for the TIE and the paid Modelo 790 code 012
Passport photographs to Spanish specification — white background, 32×26 mm
Rental contract or proof of address

Things most newcomers don’t know

Immigration is Spanish; your tax authority is Basque and specifically Gipuzkoan. All of that is true at once.

The Concierto Económico gives each of the three Basque provinces the power to set and collect income, corporate, wealth and inheritance taxes itself — and they legislate separately, so Gipuzkoa's rules are not Bizkaia's. Your visa, right to work and route to settlement are administered by the Spanish state exactly as in Madrid. Your tax return goes to the Diputación Foral de Gipuzkoa. Newcomers reliably get one half of this right and are surprised by the other.

Source: Diputación Foral de Gipuzkoa

The padrón is where the housing problem becomes a bureaucracy problem.

You cannot register on the padrón without an address, and San Sebastián has the tightest and most expensive housing market in Spain. Every downstream step — the TIE, Osakidetza, a school place — waits behind it. This is the practical reason to secure a formal first address with a written contract before you arrive, even a modest one in Errenteria or Irun, rather than assuming you will find something in your first month.

Source: Ayuntamiento de Donostia / San Sebastián

'A Basque tax adviser' is not specific enough — ask for Gipuzkoa.

The three foral treasuries legislate independently, so Álava, Bizkaia and Gipuzkoa differ from each other as well as from the state. An asesor who files in Bilbao is closer to right than one who files in Valencia, but still not the same system. Ask directly which treasury they file with and treat a vague answer as a no; a first filing made on the wrong basis is genuinely difficult to unwind.

Source: community-reported

Social security stayed Spanish, and that separation matters.

The Basque Country administers tax but not social security, which remains a state system. So your contributions, your pension record and your healthcare entitlement run through the Spanish Seguridad Social, while your income tax runs through Gipuzkoa. Two administrations, two portals, two sets of credentials. Almost every first-year confusion here comes from assuming a problem belongs to one when it belongs to the other.

Source: Seguridad Social

Common mistakes to avoid

Hiring a tax adviser who works with the Agencia Tributaria rather than the Hacienda Foral de Gipuzkoa.
Assuming a Bizkaia adviser covers Gipuzkoa — the three foral treasuries legislate separately.
Arriving without a formal address and stalling the padrón, the TIE and Osakidetza behind it.
Reading Spanish tax guidance written for Madrid or Málaga and applying it here.
Booking flights or a start date around a cita previa that has not yet been secured.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.

Make it your personal checklist

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