TN 49 (09-22)

RS 02001.450 U.S. Spanish Agreement - General Information

The following sections provide a summary of the coverage provisions of the agreement with Spain. One of the purposes of the agreement is to eliminate dual social security coverage (i.e., the situation where a worker is covered under the laws of both the United States and Spain with respect to the same services). The agreement is intended to eliminate dual coverage by continuing the worker's coverage only under the system of the country to whose economy the worker has the more direct connection. The worker and, in the case of employees, the employer, are exempted from social security coverage and taxation under the system of the other country. Specific information on how the agreement is to be applied is contained in the following sections.