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.