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Spain - Healthcare
Spain has an excellent Health System far superior to that of either the UK or Ireland. The costs of medical care and expenses can be recovered by those EU and European Economic Area citizens/permanent residents who make claims under the EU Elll, E106 and E121 Forms. In synopsis, the Elll Form - Called a European Health Insurance Card from 2005 (EHIC] or Tarjeta Comunitaria in Spain - is meant for temporary visitors visiting Spain for no more than 90 days, requiring emergency medical care whilst on holiday. The other Forms are meant for permanent working or retired residents of Spain and other European Union/European Economic Area countries. In Spain the vast majority of able bodied non-retired patients are expected to contribute around 25% to the total cost of their medical care.

The European Health Insurance Card (EHIC) - Temporary Visitors: This allows temporary visitors to Spain to have emergency treatment provided to them on the same basis as a resident of Spain. It should however, be noted that the cost of repatriation to the UK or Ireland is not covered under the legislation, and is the responsibility of the individual (or their insurance company). Forms can be obtained from most Post Offices - In the UK further information can be garnered from the:

Inland Revenue
National Insurance Contributions Office Centre for Non Residents Longbenton Newcastle upon Tyne NE98 1ZZ
Tel 019122 54811

Form 121 - Retirees and Non-Retirees of Pensionable Age and those with Registered Disabilities: This allows EU and European Economic Area citizens who have reached state pension age, women over 60* and men over 65; those with long-term disability pension; and those working and paying national insurance contributions to claim Free Medical Care in Spain provided your UK or Irish National Insurance contributions are up-to-date.

Form 106 - For those below Pensionable Age who have moved permanently to Spain: This allows temporary cover in Spain for up to 2 years depending on the state of your national insurance contributions in the UK or Ireland. This scheme does not provide free medical care but does allow you to be treated in the same way as an indigenous Spaniard. After the transitional period, it is expected that those working in Spain would start to pay Spanish national insurance contributions. For those having taken early retirement it might be wise to continue to paying UK or Irish Nl contributions.

E106 & E121 Administrative Procedures - Once the appropriate Form has been completed and forwarded to the Inland Revenue; the Inland Revenue will then return a stamped copy ready for presentation in Spain. Thus, for example, if one was moving to Malaga one would need to present their NIE (Numero de Identificacion de Extranjeros) or Foreigners Identification Number, or in some areas a NIF (Numero de Identificacion Fiscal); their Passport and Social Security (Seguridad Social) Number to:

El Institute Nacional de la Seguridad Social (INSS),
C/Huescar 7, 29007, Malaga IMalaga), Spain,
Telefono/Telephone: + 34 95 2393700 Fax: + 34 95 2649553

If one does not already have a local Social Security Number then this should also be applied; in the case of Malaga, the local Social Security Office or Tesorer_a de la Seguridad Social is located at:

Tesorer a de la Seguridad Social
C/lngeniero de la Torre Acosta 5, 29007, Malaga (Malaga!, Spain, Telefono/Telephone: + 34 95 2619500) Fax: + 34 95 2619556, + 34 95 2619581, + 34 95 2619556

Forms 121 and 106 can be obtained from the Inland Revenue or Pension Service or at larger Post Offices:

The Pension Service,
International Pension Centre,
Tyneview Park, Medical Benefits, Newcastle upon Tyne, NE98 1BA, England.
Telephone: 0191 218 7547 - Facsimile: 0191 218 7376 Email tvp.customer_care@dwp.gsi.gov.uk
In the Republic of Ireland further information can be obtained at:
Social Welfare Services Office
International Records Section, Floor 2, Oisin House, Pearse Street, Dublin 2
Tel: (01) 704 3000 or (01) 673 2329
Social Welfare Information Services, Tel: (01) 704 300

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Major Tax Systems: France - Germany - Spain - The United Kingdom

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