TN 16 (11-96)

RS 02001.455 Effective Date - U.S. Spanish Agreement

The agreement with Spain became effective on April 1, 1988. It does not affect a worker's coverage under either country's system prior to that date. Thus, if an individual received earnings before April 1, 1988 that were dually covered, those earnings would be subject to social security taxes in both countries.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001455
RS 02001.455 - Effective Date - U.S. Spanish Agreement - 10/21/1996
Batch run: 01/27/2009
Rev:10/21/1996