This is how you get Spanish state healthcare if you're a posted worker or early retiree living in Spain.

In most cases, an E106 is issued to people who are posted to Spain to work for a period of 2 or more years, and who carry on paying National Insurance contributions in the UK. In this case the E106 is issued by:

HM Revenue and Customs. CAR - Residency Room BP1 301. Benton Park View Newcastle upon Tyne NE98 1ZZ, UK Tel: 0845 915 4811

From outside the UK: +44 191 203 7010

Early retirees in Spain who have worked in the UK prior to their move may be entitled to an E106 for a limited period. In this instance the E106 is issued by:

DWP International Pension Centre Overseas Healthcare Team

Room TC001. Tyneview Park. Whitley Road Newcastle upon Tyne NE98 1 BA, UK Tel: +44 191 218 1999

Registering with the Spanish authorities

In order to register your E106 you need to get the following in this order:

iii)         Certificate of Residence in Spain (Certificado de Residencia/Número de Identificación Extranjero) - available from your nearest National Police;

iv) Certificate as a Local Resident (Certificado de Empadronamiento) - available from the local Town Hall (at the Padrón Office).

Advice on how to get these certificates is on the UKinSpain website (ukinspain.fco.gov.uk), and on the website of the Spanish Ministry of the Interior (MIR) - or you can contact either your local Comisaría de Policía (Certificate of Residence in Spain) or Town Hall (Certificate as a Local Resident). Check what documents you'll need to take and what will be the process to complete your application successfully. Also remember to make your own photocopies before you get to your appointment. If you forget something, it's unlikely you'll be allowed to complete the process and you'll probably have to go back another time.

Once you have your certificates, take them, along with both copies of your E106, to the local Instituto Nacional de la Seguridad Social (INSS) office. They will keep one copy and return the other copy signed and stamped. This copy can now be used in order to access the healthcare system.

You don't need to register with a local GP but be aware this may mean that you're not seen by the same doctor every time.

The E106 is valid until the expiry date shown on the document and you may be treated as a private patient if the form has expired and you haven't got any other right to Spanish State healthcare. If there isn't an end date, the document is valid until the International Pension Centre (IPC) tells Spain that the cover has to end. When visiting the UK, you will still be able to access NHS services under the normal rules. E106 holders should continue to use their UK-issued EHIC when visiting a third EU Member State.

Where to get more information

If you have any queries about form E106 or healthcare cover, call +44 191 218 1999 (Monday to Friday - 8am - 5pm, UK time). For general information and enquiries regarding healthcare abroad, check www.dh.gov.uk/travellers.

To find your local INSS office, visit www.seg-social.es and click on the link Direcciones y teléfonos' on the left-hand menu. You can find more information on the health system in your region in Spain by visiting the webpage of the Autonomous Community you live in.