Prior to the agreement, workers, employers and the self-employed may, in certain circumstances, be required to pay social security contributions for the same work, both in the United States and Spain. If you have any questions about international social security agreements, please contact the Office of International Social Security Programs at 410-965-3322 or 410-965-7306. However, do not call these numbers if you want to inquire about a right to an individual benefit. If you do not wish to be entitled to benefits, but want more information about the agreement, write: The United States has agreements with several nations, the so-called totalization agreements, to avoid double taxation of income on social security contributions. These agreements must be taken into account in determining whether a foreigner is subject to the U.S. Social Security Tax/Medicare or whether a U.S. citizen or resident alien is subject to the social security taxes of a foreign country. An agreement that will enter into force on April 1, 1988 between the United States and Spain improves the protection of social security for people who work or have worked in both countries. It helps many people who, in the absence of the agreement, would not be entitled to monthly pension, disability or survival benefits under the social security system of one or both countries. It also helps people who would otherwise have to pay social security contributions to the two countries with the same incomes.
This agreement may be amended in the future by complementary agreements which, as soon as they come into force, will be considered an integral part of this agreement. These endorsements can be entered into retroactively if they specify. These aspects are not sufficiently taken into account by organizations that often limit their analysis to the mere representation of a TA300. Given that this communication is necessary in many cases, it must be taken into account that any bilateral agreement is different and may define different coverage and contribution criteria and that the very existence of a bilateral agreement may result in a greater loss to the profession posted abroad in terms of future tax benefits. This agreement also applies to the self-employed. It provides that if you are self-employed in Spain, you do not have to pay tax on self-employment in the Member States. The agreement includes Social Security taxes (including Medicare`s U.S. share) as well as pension, disability and survival insurance.
It does not cover benefits under the U.S. Medicare program or the ISS (security supplement). A separate agreement, called a totalization agreement, will help American emigrants to Spain not to pay social security taxes to both the U.S. and Spanish governments. The contributions of expatriates made during their stay in Spain can be credited to these two systems. The country they pay depends on the length of their life in Spain. If you disagree with the decision on your entitlement to benefits under the agreement, speak to all united States.