Spain

A permanent return to Ukraine needs to be communicated to the officials and the temporary protection status will be terminated. This is according to the article 24.1.c of Royal Decree 1325/2003, of October 24, 2003, approving the Regulations on the temporary protection regime in the event of a mass influx of displaced persons establishes that the benefits of temporary protection will automatically cease when the beneficiary of temporary protection voluntarily decides to return to his/her place of origin and so expressly declares to the competent governmental authority.

There is no inconvenience in returning to Ukraine for a short period. You will be able to return to Spain while maintaining your Temporary Protected Status.

You must inform the Asylum and Refuge Office in order to cease the residence granted. This notification must be made by presenting the corresponding waiver of temporary protection at premises of the National Police (Comisaria de Policia Nacional).

This procedure must be done in person.

The communication must be made through the Spanish Consulate in Ukraine.

The Embassy of Spain in Ukraine

01901, Kyiv, Khoryva 46 St.

+380 44 5210742 / 43

[email protected]

Once you return permanently to Ukraine, and cancel the temporary protection, you may return to Spain without obstacles, for a temporary stay (as a tourist), for maximum periods of 90 days in a period of 180 days, complying with the requirements set forth in Article 25 of the Law on Foreigners and Articles 4 et seq. of its Regulations.

If you or your relatives plan to return to Ukraine, but do not have a valid passport (the passport has expired, you lost your passport or arrived to Spain only with an internal passport or birth certificate), then you need to obtain a document from the consulate of Ukraine that will allow you to cross the border.

To do this, you need to contact the nearest consular office of the Ministry of Foreign Affairs of Ukraine and issue a certificate of return to Ukraine (the so-called “white passport”). The Embassy of Ukraine in the Kingdom of Spain is located in Madrid. The list of documents that you need to apply in order to get the certificate of return to Ukraine can be found here.

Article 21.3 of the Regulation implementing the Law on Foreigners provides for the exceptional possibility of being able to leave Spain with defective documentation or without documentation. However, the airline company, as well as the Ukrainian authorities at the time of entry, will require the valid travel document.

Ukrainian citizens can enter Ukraine with one of the following documents:

1. Passport of a citizen of Ukraine for travel abroad (International passport)
2. Diplomatic passport of Ukraine
3. Service passport of Ukraine
4. Seaman’s identity card
5. Crew member’s certificate

The internal passport (ID card) is not included in this list. Therefore, it cannot be used to return to Ukraine. Instead, it is necessary to issue either an international passport or a certificate for returning to Ukraine. The conditions and deadlines for the production of these documents vary.

A certificate for returning to Ukraine grants the right to enter Ukraine. This document is issued by diplomatic missions or consular institutions of Ukraine abroad.

A certificate for returning to Ukraine is issued by a foreign diplomatic institution (embassy/consulate of Ukraine abroad) on the day of application. The production of this document is usually a paid service.

An international passport can currently be issued at an embassy/consulate of Ukraine. However, when ordering this service, it should be noted that the process of producing and issuing an international passport lasts from 3 to 6 months. The production of this document is a paid service. You can also apply for an international passport at state enterprise “Document” located in Madrid.

If you are not a citizen of Ukraine and you are staying in Spain under temporary protection, you can return to Ukraine using your residence permit in Ukraine. If your residence permanent permit in Ukraine has expired, you can extend this document at the representative office of SE “Document” in Madrid. Otherwise, to enter Ukraine, you will need to obtain a visa at the Ukrainian consulate.

Be cautious of people who offer you help but cannot provide you with official documentation to identify themselves and their organization. Keep your personal information and documents safe and confidential. If you feel that you are in danger, call emergency number 112.

To report a suspected case of human trafficking in Spain, contact the National Human Trafficking Hotline toll-free hotline at 1-888-373-7888 (available 24/7).

If you are already in Ukraine, call the National Hotline for Prevention of Human Trafficking at 0800505501/527.

No, it will not be recognized in Ukraine. Disability documents are valid only in the territory of the country that issued them.

You can request a disability document on arrival or remotely – please check the instructions on the governmental portal.

Please note that even if your disability certificate obtained in Ukraine has expired, the document is automatically extended and is considered valid until 6 months after the end of martial law in Ukraine.

You can collect, obtain a copy, print or download to a local storage device your electronic clinical reports that are available in the National Health System through the “Historia Clínica Digital del Sistema Nacional de Salud (HCDSNS)”.  

How to access? 

You can access HCDSNS through the web page enabled by the Health Service corresponding to the region (Comunidad Autónoma) where your Individual Health Card is active:

It is a prerequisite to authenticate your identity using a digital certificate (electronic ID or other support) accepted by the Health Service. 

However, if you do not have a digital certificate or are unable to access HCDSNS, you can contact your assigned medical center to request your medical records. 

Yes. If you choose to return to Ukraine, it is necessary to notify the principal of the school and adhere to the instructions provided by the institution. The procedures may differ between private and public schools, as well as varying from one region to anothe

Please request documents that acknowledge enrollment in local school and state educational achievements of your child from the school. This will facilitate the recognition of your child’s education back in Ukraine. More information on what information the document should include can be found on the Ukrainian Ministry of Education and Science’s webpage.

No. If an unaccompanied child wishes to return to Ukraine, the child protection authorities in the region where the child resides will need to evaluate the case and circumstances to determine if the child’s return to Ukraine is in their best interest, in accordance with the general principles and criteria outlined in article 4 of the Organic Law 8/2021¹.

In case the child is authorized to travel:

Children are subject to the same entry and exit control as adults. Please refer to State Border Guard Service of Ukraine for detailed information. Those crossing the border should have a passport or other document confirming their identity or at least a birth certificate. Children can cross the border with a birth certificate issued abroad.

In case there are no documents, in all countries apart from those where consular relations are ceased (i.e. Russian Federation), children would need to be assisted in obtaining a return certificate based on any documents that can confirm connection to Ukraine (and possessing its citizenship). Consulates may issue a return certificate based on copies of documents.

If a child is entering alone or with a non-parent adult, State Border Guard Service of Ukraine shall contact local child protection services, unless they have information about parents awaiting the child. It is advised to inform the Border Guard post that the parent is expecting the child on the Ukrainian side of the border in advance.

The bank account should also remain open as long as the residence permit remains valid, even if it is inactive due to the decision to move back to Ukraine for a longer period. 

  Aspects of the account closure process  

• Cancellation without notice: The account holder may terminate the contract with the bank at any time, without notice. Depending on the entity, the communication can be carried out physically at the branch of the bank where the account was created or remotely. The cancellation will take place immediately, with a maximum period of 24 hours from the request by the account owner.

• Availability of funds: If the account has funds on it, the bank will make the funds available to the holder immediately after cancellation.

• Free cancellation: The cancellation will be free if the contract is of indefinite duration or more than six months. However, it is important to review any possible fees (e.g., cancellation fees) that may be associated with the account. This information is available in the contract signed with the institution or can be requested from the banking institution.

• Settlement of outstanding expenses: The bank must inform the holder of the need to settle any outstanding expenses, such as the proportionate share of the maintenance fee or administration fees, to avoid leaving the account in negative.

 Important aspects to consider at the time of cancellation 

The persons who are going to carry out the procedure must: 

• Present an ID card or other valid identification document.

• Sign the bank account cancellation document and request this documentation as proof, as well as the cancellation confirmation.

• Review the products associated with the bank account (cards, etc.) and possible expenses or unpaid commissions.

Tax aspects 

• If upon cancellation of the bank account, it has generated some type of remuneration during the year, such income must be taxed.
• In the event that the person has spent more than 183 days during the year and is considered a tax resident in Spain, if such income has exceeded 1,600 euros, the taxpayer must file a Personal Income Tax return.
• If, on the other hand, said taxpayer has spent less than 183 days in Spanish territory and has obtained interest from said bank account, the taxpayer will be taxed by IRNR, and the withholding will be 19%.

Summary of the main issues 

• Cancellation can be made at any time by the owner, without prior notice.

• The cancellation procedure is free.

• The bank must provide the holder with all documentation related to the cancellation for review and signature.

• The holder must review the products associated with the account, as well as possible charges or unpaid commissions, which must be paid prior to cancellation.

• Banks may require the holder to show up at the branch where the account is associated to make the cancellation, or they may offer a non-person processing (i.e., online).

• The bank will proceed to the cancellation of the account immediately, with a maximum period of 24 hours from the request by the holder.

Spain and Ukraine signed a Social Security Agreement on 7 October 1996 that came into force on 27 March 1998. Detailed information and explanation on the procedure to follow is explained in this link and available in Spanish, English and French: Seguridad Social: Useful Information (seg-social.es). 

During the martial law in Ukraine the procedure of entry with pets is simplified.  The pet must have:

• An identification document issued by the EU member state – pet passport or international veterinary certificate
• Microchip
• Vaccination against rabies.

For more information, please visit State Service of Ukraine on Food Safety and Consumer Protection.

For traveling with your pet within EU please check the requirements locally. The Ministry of Agriculture, fishing and food has a specific section on travelling with pets in Spanish, English and French that provides detailed information on these requirements: Viajar con animales de compañia (mapa.gob.es) 

Depending on your personal circumstances, tax obligations may vary: 

• If in a given year you are considered a tax resident in Spain (you spend more than 183 days in Spanish territory or your main base of activity is in Spain), you will pay taxes for your universal income in Spain (Income Tax for Fiscal Residents, IRPF).

• If in that year you are not considered tax resident in Spain, you will pay taxes in Spain only for your income obtained in Spanish territory (Income Tax for Fiscal Non-Residents, IRNR).

If you change from being a tax resident in Spain to a non-resident for tax purposes, the tax legislation establishes the obligation of the taxpayer to inform the tax authorities of the tax domicile, as well as any changes that may occur therein.  

For the communication of the change of tax residence, the taxpayer will have to present the declaration form 030 of the Tax Agency. 

Place of filing:  

• At the Administration or, failing that, at the Delegation of the Tax Agency corresponding to the tax domicile at the time of filing, by direct delivery or by registered mail. 
• By direct delivery to the corresponding office or by sending it by certified mail. 
• May be made, optionally, on paper or online through the Internet. 
• At any Public Registry of the State Administration, such as the corresponding Spanish Consulate. 

Once the form 030 has been filed, the Tax Agency may require proof of residence abroad. In this case, a certificate of tax residence issued by the local Tax Administration corresponding to the applicant’s domicile must be provided. 

Tax Resident in Spain 

If you decide to return to Ukraine, you will need to bear in mind the days you have spent during the current year in the Spanish territory.  

You are considered Spanish resident for tax purposes if, (i) you stay more than 183 days in Spanish territory or (ii) if your main base of activity is in Spain. Likewise, it will be presumed, unless proven otherwise, that a taxpayer has his habitual residence in Spain when, in accordance with the previous criteria, the spouse who is not legally separated and the minor children who depend on him habitually reside in Spain. 

If you meet with any of the previous circumstances, you will need to pay taxes under the Income Tax for Fiscal Residents (IRPF) for your universal income. This includes the following: 

• Work income
• Income from the lease or sublease of urban buildings, except in specific cases
• Income from professional activities
• Income from agricultural, livestock farming and forestry activities
• Certain capital gains such as those deriving from the transfer of shares
• Earnings from liquid capital
• Prizes awarded as a result of participation in contests
• Prizes deriving from industrial and intellectual property, from the provision of technical assistance, from the leasing or subleasing of movable property, businesses or mines and from the transfer of the right to exploit image rights.

Income not subject to withholdings or account deposits: 

• Exempt income, allowances and travel expenses
• Income from the lease or sublease of urban buildings in specific cases.
• Income from treasury bills.
• The premiums for conversion of bonds into shares.

To tribute for these incomes, you will need to file the Form 100, which can be filed online via the Tax Agency´s website. Taxpayers who meet certain requirements may also confirm and file the draft tax return by telephone or at the Tax Agency’s offices, by appointment in both cases. The deadline for filing is June 30th.  

Non-Tax Resident in Spain 

If none of the circumstances above-mentioned apply, then you will not be considered tax resident in Spain. However, you will need to pay taxes for the rents generated during the year in Spain. These will be taxed through the Income Tax for Non-fiscal Residents. This includes the following: 

• Earnings derived from economic activity.
• Earnings from work when they originate from work carried out in Spain.
• Pensions and other similar benefits.
• Income on Non-real estate assets.
• Earnings from real estate (real estate assets). 
• Income imputed to individual taxpayers who are titleholders of urban real estate not performing economic activities. 
• Capital gains. 

Non-resident taxpayers must file the Form 210 for income obtained in Spanish territory. The filing deadline varies depending on the type of income and the outcome of the tax return.  

Please visit UNHCR Ukraine Help website for information on services available in Ukraine.