TN 2 (07-99)

GN 01721.110 Scope of Spanish Agreement

A. Policy - Benefit programs included

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Spanish coverage credits apply to the following types of benefits:

  • U.S. retirement, survivors and disability benefits. The agreement does not apply to U.S. Medicare benefits, or Supplemental Security Income payments.

  • Spanish retirement, survivors and disability benefits (provisional and permanent) under the general and special occupational systems. The agreement does not apply to other contributory benefit programs such as work accident or occupational disease, family allowances or national health insurance.

B. Policy - Taxes included

The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:

  • U.S. Social Security taxes (FICA and SECA), including the Medicare portion, and

  • Spanish Social Security taxes that finance benefit programs under Spain's general and special Social Security systems, including not only retirement, survivors and disability benefits, but also temporary disability (cash sickness) benefits, unemployment benefits, family allowances, national health insurance, etc.

C. Reference

Agreement provisions for the elimination of dual coverage and taxation, RS 02001.450 - RS 02001.485.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201721110
GN 01721.110 - Scope of Spanish Agreement - 07/08/1999
Batch run: 11/22/2017
Rev:07/08/1999