What to know before you go
This is the most expensive city in Spain, and the geography is why
CriticalSan Sebastián is repeatedly the priciest provincial capital in the country to buy in — idealista put it above EUR 6,400 per square metre in spring 2026, well clear of Madrid and Barcelona — and among the top three for rent. The reason is not fashion. The city is wedged between the Bay of Biscay and steep hills with almost nowhere left to build, on a municipal footprint a fraction of Zaragoza's. Supply cannot respond to demand here in the way it can anywhere else in Spain. Budget on the assumption that housing is your single dominant cost, and look seriously at Errenteria, Lasarte, Hernani and Irun before ruling them out.
Gipuzkoa runs its own tax system — this is not a regional variation
CriticalUnder the Concierto Económico, Gipuzkoa sets and collects income tax, corporate tax and its own Impuesto sobre la Riqueza y las Grandes Fortunas through the foral treasury. You do not file with the Agencia Tributaria. The rates, deductions, deadlines, forms and online platform are all different from the rest of Spain, and Spanish tax advice written for Madrid or Málaga is not merely imprecise here — it is addressed to a different authority. Find an asesor who works in Gipuzkoa specifically, and do it before your first filing rather than after.
Euskara is co-official, and in Gipuzkoa it matters more than in Bilbao
CriticalNobody expects a newcomer to speak Basque and Spanish works everywhere in daily life. But Gipuzkoa is the most Basque-speaking province, the D model — schooling conducted in Euskara — is the dominant choice for children here, and public sector posts in teaching, health and local government routinely carry a certified language profile as a hard requirement. If you have children who will be schooled here, the model you choose has consequences that run for years. If you want a public sector career, start learning immediately rather than eventually.
The Basque Country is one of only four regions with rent controls — check the register
ImportantSpain's 2023 housing law lets autonomous communities declare zonas de mercado residencial tensionado, in which the rent on a new contract cannot exceed the previous one on the same property, indexed. Only Catalonia, the Basque Country, Navarre and Galicia have done so, and the Basque list has been expanding through 2025 and 2026. Given San Sebastián's prices it is an obvious candidate, but the declarations are made municipality by municipality and published by the Ministerio de Vivienda. Check the current register for your exact address before signing — it changes what a landlord can lawfully ask.
The rain is the price of the mildest summers in Spain
ImportantThis is one of the wettest cities in the country, with rain spread through the year rather than concentrated, and often as sirimiri that simply does not stop. Winter Atlantic storms and the occasional galerna — a sudden violent squall off the sea — are part of the calendar. What you get in exchange is a summer that is genuinely comfortable when Seville is at 44°C, a landscape that stays green, and a coast that is dramatic rather than merely warm. If you are moving to Spain for reliable sun, do not move here.
France is twenty minutes away and that changes the options
Good to knowThe Euskotren topo runs from the city centre to Hendaye in about half an hour, Biarritz and Bayonne are inside an hour by road, and the Bayonne–San Sebastián Eurocity is a real cross-border labour market rather than a slogan. Working on one side of the border and living on the other is ordinary here — but it means two tax authorities, a bilateral treaty and, in some cases, cross-border worker status. That is a question for a specialist adviser before you accept the job, not after your first payslip.
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