Guide · checked 18 October 2026
US citizens: Social Security, Medicare and pensions in Spain
What the Social Security Administration, Medicare.gov, the BOE and the IRS say about Social Security payments outside the United States, the Spain-US Social Security agreement, Medicare outside the US and the pension article of the income tax convention, with what we could not confirm.
This page covers US citizens; green card holders and dual nationals may differ.
This guide reports what official US and Spanish pages and texts say about Social Security, Medicare and pensions for a US citizen who lives in Spain: the Social Security Administration on payments outside the United States and on the Spain-US Social Security agreement; Medicare.gov and the SSA on Medicare outside the United States; the BOE on the agreement and on the pension article of the Spain-US income tax convention; and the IRS on totalization agreements and on withholding from pension payments. It does not say whether anyone is eligible for any benefit or what anyone claims or when. Quotes are in the language of the source, with a link, the date the source shows and the day we read it. The sentences after a quote are our own summary of it, not a translation to rely on. This page shows no amount of money and is not advice.
The live pages of ssa.gov refused our requests, so every quote from the Social Security Administration is taken from an archived copy of the page. Each is labelled “as archived” with the capture day and links the live address and the archived copy. We do not say the live pages read the same today.
If you read only one thing
- The SSA publication on payments outside the United States says that a United States citizen may continue to receive payments while outside the U.S., subject to eligibility and to the country: see payments abroad.
- On Medicare outside the United States, three statements from two sources are quoted one after another, without reconciling them: see Medicare.
- The Spain-US Social Security agreement and the Spain-US income tax convention are separate BOE entries under separate titles: see the agreement and the pension article.
- The pension article is quoted in Spanish, as the BOE prints it, without translation or interpretation.
Social Security payments while living outside the United States
The SSA publication “Your Payments While You Are Outside the United States” is quoted here from an archived copy. Its back cover reads:
“Social Security Administration | Publication No. 05-10137 April 2026 (July 2025 edition may be used) Your Payments While You Are Outside the United States” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), back cover) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
On United States citizens, the publication says:
“If you are a United States citizen, you may continue to receive payments while outside the U.S. You must be eligible for payments and you must be in a country where we can send payments.” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), right to payments outside the United States) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
On the currency, it says:
“We calculate Social Security benefits in U.S. dollars. We do not increase or decrease your benefits because of changes in international exchange rates.” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), introduction) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
On direct deposit, it says:
“If you live outside the United States, we can deposit your benefits into your account at a financial institution in any country that has an international direct deposit agreement with the U.S.” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), Electronic payments) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
On the residence address, the publication says (quoted and attributed to the SSA, not restated as advice):
“Even when you get your payments by direct deposit, you must let us know your residence address.” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), Electronic payments) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
The SSA page for a beneficiary leaving the U.S. says (quoted and attributed to the SSA, not restated as advice):
“If you are a beneficiary planning to leave the U.S. to live abroad, you should report your change of address before you leave.” (SSA: Instructions for a Beneficiary Leaving the U.S. (as archived), instructions) (archived copy)
SSA page, as archived 5 October 2026; the page shows no date; accessed 18 October 2026
This page does not say whether any payment can be made to any person who lives in Spain.
Direct deposit: Country List 6
The publication links to an SSA page called Country List 6. That page is a web page of its own and is not part of the publication. Its lead-in to its list reads:
“Some countries and territories where direct deposit payments are available include:” (SSA: Country List 6, International Direct Deposit List (as archived), Country List 6) (archived copy)
SSA page, as archived 23 August 2026; the page shows no date; accessed 18 October 2026
Spain appears in the list that the page prints. That is our reading of the page, not an SSA statement. This page does not say that direct deposit to a Spanish account is available to anyone.
The SSA has a screening tool for payments abroad. We link it and do not describe how it works. The SSA's payments page says of it:
“The Payments Abroad Screening Tool will help you learn if you can receive benefits outside the United States.” (SSA: Social Security Payments Outside the United States (as archived), Additional Information and Resources) (archived copy)
SSA page, as archived 18 September 2026; the page shows no date; accessed 18 October 2026
The tool's own page says:
“This is a tool to find out if you can continue to receive your Title II Social Security payments if you are outside the United States or are planning to go outside the United States.” (SSA: Payments Abroad Screening Tool (as archived), tool page) (archived copy)
SSA page, as archived 9 September 2026; the page shows no date; accessed 18 October 2026
The tool is at the SSA's Payments Abroad Screening Tool page (archived copy).
Medicare outside the United States
Three official statements follow, one after another, each attributed to its own page. We add nothing to link them. The SSA publication says:
“Medicare generally does not cover health services you get outside the United States.” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), What you need to know about Medicare) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
The Medicare.gov page “Travel outside the U.S.” has this subtitle. The page is worded about travel and shows no date:
“Medicare usually doesn’t cover health care while you’re traveling outside the U.S. but there are some exceptions” (Medicare.gov: Travel outside the U.S.)
Medicare.gov page; the page shows no date; accessed 18 October 2026
Medicare.gov fact sheet 11037 says:
“In most situations, Medicare won't pay for health care or supplies you get outside the U.S.” (Medicare.gov fact sheet 11037: Medicare Coverage Outside the United States)
CMS Product No. 11037, April 2026; accessed 18 October 2026
Other statements from the same sources, each on its own. The fact sheet's heading line:
“Medicare coverage outside the U.S. is limited.” (Medicare.gov fact sheet 11037: Medicare Coverage Outside the United States)
CMS Product No. 11037, April 2026; accessed 18 October 2026
The SSA publication also says:
“Medicare benefits are available only in the U.S.” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), What you need to know about Medicare) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
The Medicare.gov travel page says what it counts as part of the U.S.:
“The 50 states, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa are considered part of the U.S. Anywhere else is considered outside the U.S.” (Medicare.gov: Travel outside the U.S., description)
Medicare.gov page; the page shows no date; accessed 18 October 2026
On drugs, and on costs, the same page says:
“Medicare drug plans don't cover prescription drugs you buy outside the U.S.” (Medicare.gov: Travel outside the U.S., coverage details)
Medicare.gov page; the page shows no date; accessed 18 October 2026
“You pay all of the costs, in most cases.” (Medicare.gov: Travel outside the U.S., costs)
Medicare.gov page; the page shows no date; accessed 18 October 2026
On signing up, the SSA publication says:
“Although the Centers for Medicare & Medicaid Services (CMS) is the agency in charge of the Medicare program, Social Security processes your application for Original Medicare (Part A and Part B).” (SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived), What you need to know about Medicare) (archived copy)
SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026; accessed 18 October 2026
The SSA page “Plan for Medicare” says:
“You'll sign up for Medicare Part A and Part B through Social Security.” (SSA: Plan for Medicare (as archived), Plan for Medicare) (archived copy)
SSA page, as archived 7 October 2026; the page shows no date; accessed 18 October 2026
The SSA page for a beneficiary leaving the U.S. lists this publication topic:
“What you need to know about Medicare (Health services obtained outside the U.S. generally are not covered by Medicare)” (SSA: Instructions for a Beneficiary Leaving the U.S. (as archived), list of publication topics) (archived copy)
SSA page, as archived 5 October 2026; the page shows no date; accessed 18 October 2026
This page does not say whether Medicare or any other cover applies to any health care in Spain. The health insurance Spain asks for with a visa is covered in our health insurance guide; this page does not say how Medicare relates to it.
The Spain-US Social Security agreement
The SSA has a page on the agreement and a page with its text. The text page begins:
“Agreement and Administrative Arrangement, both signed at Madrid September 30, 1986. Entered into force April 1, 1988.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), top of page) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date but prints the signing and entry-into-force dates quoted; accessed 18 October 2026
The SSA's Spain page says what the agreement covers:
“For Spain, the Agreement covers the General System of Social Security with respect to provisional or permanent disability due to ordinary illness or nonwork-related injury, old age, death and survivorship.” (SSA: Totalization Agreement with Spain (as archived), Introduction) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
“The Agreement also covers the Special Systems for the following workers: agricultural, maritime, coal miners, railroad, domestic employees, self-employed persons, commercial representatives, students, artists, authors, bullfighters, and professional soccer players.” (SSA: Totalization Agreement with Spain (as archived), Introduction) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
On payment of benefits, the page says:
“Each country pays its own benefit. U.S. payments are made by the U.S. Department of Treasury each month and cover benefits for the preceding month.” (SSA: Totalization Agreement with Spain (as archived), Payment of benefits) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
On counting periods of work from both countries, the SSA's Spain page says the following (quoted and attributed to the SSA, not restated as advice):
“If you do not have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both United States and Spanish credits. However, to be eligible to have your Spanish credits counted, you must have earned at least six credits (generally one and one-half years of work) under the U.S. system.” (SSA: Totalization Agreement with Spain (as archived), How benefits can be paid) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
“Benefits from Spain - Social security credits from both countries can also be counted, when necessary, to meet the eligibility requirements for Spanish benefits. To be eligible to have your United States and Spanish credits counted, you must have at least one year of coverage credited under the Spanish system.” (SSA: Totalization Agreement with Spain (as archived), How benefits can be paid) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
The English text of the agreement, as the SSA prints it, says on equal treatment (Part I, Article 3):
“A person who is or has been subject to the laws of a Contracting State and who resides within the territory of the other Contracting State shall, together with his dependents, receive equal treatment with the nationals of the other Contracting State in the application of laws specified in Article 2 of the other Contracting State regarding entitlement to and payment of benefits.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), Part I, Article 3, paragraph 2) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date but prints the signing and entry-into-force dates quoted; accessed 18 October 2026
and on the totalization of periods (Part III, Article 9):
“The periods of coverage completed under each of the laws of the two Contracting States, as well as the periods recognized as equivalent, shall be totalized, provided they do not coincide, both for the determination of the right to benefits as well as for the maintenance or recovery of this right.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), Part III, Article 9, paragraph 2(a)) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date but prints the signing and entry-into-force dates quoted; accessed 18 October 2026
and on United States benefits where a person has Spanish periods (Part III, Article 17):
“Where a person does not have sufficient quarters of coverage to satisfy the requirements for entitlement to benefits under United States laws, including a lump-sum death benefit, but has completed at least six quarters of coverage under United States laws, the agency of the United States shall take into account, for the purpose of establishing entitlement to benefits under this Chapter, periods of coverage which are credited under Spanish laws and which do not coincide with periods of coverage already credited under United States laws.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), Part III, Article 17, paragraph 2) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date but prints the signing and entry-into-force dates quoted; accessed 18 October 2026
IRS Publication 54 (12/2025) says of totalization agreements in general:
“The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries.” (IRS Publication 54 (12/2025), Bilateral Social Security (Totalization) Agreements)
Publication 54 (12/2025); Page Last Reviewed or Updated: 30-Apr-2026; accessed 18 October 2026
This page does not say whether any person has enough work credits or periods of coverage, or whether any period counts.
Where the SSA says to apply from Spain
The SSA's Spain page, as archived, gives this contact line for people who live in Spain:
“If you live in Spain and wish to apply for U.S. or Spanish benefits, contact: Federal Benefits Unit United States Embassy Serrano 75 28006 Madrid SPAIN” (SSA: Totalization Agreement with Spain (as archived), Claims for benefits) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
The same page says about applying:
“You can apply with one country and ask to have your application considered as a claim for benefits from the other country.” (SSA: Totalization Agreement with Spain (as archived), Claims for benefits) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
We quote only the contact line the SSA page prints and say nothing about what the unit does.
The Social Security agreement in the BOE
The BOE publishes the Social Security agreement in Spanish. Its title, its publication line and the dates in its analysis block:
“BOE-A-1988-8177 Convenio sobre Seguridad Social entre España y los Estados Unidos de América, y acuerdo administrativo para su aplicación, firmados en Madrid el 30 de septiembre de 1986.” (BOE-A-1988-8177: Convenio sobre Seguridad Social, título)
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
“Publicado en: «BOE» núm. 76, de 29 de marzo de 1988, páginas 9693 a 9698” (BOE-A-1988-8177: publicación)
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
“Rango: Acuerdo Internacional Fecha de disposición: 30/09/1986 Fecha de publicación: 29/03/1988 Fecha de entrada en vigor: 01/04/1988” (BOE-A-1988-8177: análisis, fechas)
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
The resolution at the end of the text says on entry into force:
“ENTRARAN EN VIGOR EL 1 DE ABRIL DE 1988, PRIMER DIA DEL SEGUNDO MES SIGUIENTE A LA FECHA DE LA ULTIMA DE LAS NOTIFICACIONES CRUZADAS” (BOE-A-1988-8177: resolución de 8 de marzo de 1988)
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
Article 3, apartado 2, as the BOE prints it:
“2. LA PERSONA QUE ESTA O HA ESTADO SUJETA A LA LEGISLACION DE UN ESTADO CONTRATANTE Y QUE RESIDE EN EL TERRITORIO DEL OTRO ESTADO CONTRATANTE TENDRA, ASI COMO LOS QUE DE ELLA DEPENDAN, LA MISMA CONSIDERACION QUE LOS NACIONALES DEL OTRO ESTADO CONTRATANTE” (BOE-A-1988-8177, art. 3.2 (texto original del BOE))
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
Article 9, its heading level and lead-in, and then apartado 2, letra A). The BOE text is in capitals without accents and is quoted as printed, including the BOE's own spelling:
“TITULO III DISPOSICIONES ESPECIALES SOBRE PRESTACIONES CAPITULO PRIMERO APLICACION DE LA LEGISLACION ESPAÑOLA ARTICULO 9 CUANDO UN TRABAJADOR HAYA ESTADO SOMETIDO A LAS LEGISLACIONES DE AMBOS ESTADOS CONTRATANTES, LAS PRESTACIONES SE CONCEDERAN EN LAS CONDICIONES SIGUIENTES:” (BOE-A-1988-8177, art. 9 (texto original del BOE))
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
“A) LOS PERIODOS DE SEGURO CUMPLIDOS EN VIRTUD DE CADA UNA DE LAS LEGISLACIOENS DE LOS DOS ESTADOS CONTRATANTES, ASI COMO LOS PERIODOS RECONOCIDOS COMO EQUIVALENTES, SERAN TOTALIZADOS A CONDICION DE QUE NO SE SUPERPONGAN, TANTO PARA LA DETERMINACION DEL DERECHO A LAS PRESTACIONES COMO A EFECTOS DEL MANTENIMIENTO O DEL RECONOCIMIENTO DE ESTE DERECHO.” (BOE-A-1988-8177, art. 9, apartado 2, letra A) (texto original del BOE))
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
The BOE page lists later references to the agreement:
“SE MODIFICA el art. 5.1 del Convenio de 30 de septiembre de 1986 y art. 3.4 del Acuerdo administrativo, por Canje de Notas de 26 de agosto de 2014 (Ref. BOE-A-2014-11491). CORRECCIÓN de erratas en BOE núm. 198, de 18 de agosto de 1988 (Ref. BOE-A-1988-20444).” (BOE-A-1988-8177: referencias posteriores)
BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988; accessed 18 October 2026
The BOE entry for the exchange of notes of that list has this title and publication line:
“Canje de Notas constitutivo de Acuerdo Administrativo del Convenio de Seguridad Social entre España y los Estados Unidos de América y su Acuerdo Administrativo, hecho en Madrid el 11 de julio y el 26 de agosto de 2014.” (BOE-A-2014-11491: título)
BOE: published 07/11/2014 (BOE núm. 270); accessed 18 October 2026
“Publicado en: «BOE» núm. 270, de 7 de noviembre de 2014, páginas 91745 a 91746 (2 págs.)” (BOE-A-2014-11491: publicación)
BOE: published 07/11/2014 (BOE núm. 270); accessed 18 October 2026
We have not translated or summarised the Spanish texts, the later references or the exchange of notes.
The pension article of the income tax convention
The Spain-US income tax convention is a separate BOE entry from the Social Security agreement above. Its BOE title, its publication and in-force lines and its consolidation line:
“BOE-A-1990-30940 Instrumento de Ratificación del Convenio entre el Reino de España y los Estados Unidos de América para evitar la doble imposición y prevenir la evasión fiscal respecto de los impuestos sobre la renta, hecho en Madrid el 22 de febrero de 1990.” (BOE-A-1990-30940: Convenio, título)
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
“Publicado en: «BOE» núm. 306, de 22/12/1990. Entrada en vigor: 21/11/1990” (BOE-A-1990-30940: publicación y entrada en vigor)
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
“Texto consolidado: «Última actualización, publicada el 23/10/2019»” (BOE-A-1990-30940: texto consolidado)
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
The BOE's entry for the Protocol that modifies the convention has this title, publication line and dates:
“BOE-A-2019-15166 Protocolo y su Memorando de entendimiento, hechos en Madrid el 14 de enero de 2013, que modifican el Convenio entre el Reino de España y los Estados Unidos de América para evitar la doble imposición y prevenir la evasión fiscal respecto de los impuestos sobre la renta, y su Protocolo, firmado en Madrid el 22 de febrero de 1990.” (BOE-A-2019-15166: Protocolo, título)
BOE: published 23/10/2019 (BOE núm. 255); accessed 18 October 2026
“Publicado en: «BOE» núm. 255, de 23 de octubre de 2019, páginas 116121 a 116142” (BOE-A-2019-15166: publicación)
BOE: published 23/10/2019 (BOE núm. 255); accessed 18 October 2026
“Rango: Acuerdo Internacional Fecha de disposición: 14/01/2013 Fecha de publicación: 23/10/2019 Fecha de entrada en vigor: 27/11/2019” (BOE-A-2019-15166: análisis, fechas)
BOE: published 23/10/2019 (BOE núm. 255); accessed 18 October 2026
The version line the BOE prints under article 20 reads:
“Seleccionar redacción: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019. Texto original, publicado el 22/12/1990, en vigor a partir del 21/11/1990.” (BOE-A-1990-30940: redacción en vigor)
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
Convenio, artículo 20 (texto del BOE)
“Artículo 20. Pensiones, anualidades, pensiones alimenticias y ayudas por hijos.” (Convenio, artículo 20 (texto del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
“1. Sin perjuicio de las disposiciones de artículo 21 (Funciones públicas): a) Las pensiones y otras remuneraciones similares obtenidas por un residente de un Estado contratante que sea su beneficiario efectivo, por razón de un empleo anterior, sólo pueden someterse a imposición en ese Estado, y b) Los beneficios de la Seguridad Social pagados por un Estado contratante a un residente del otro Estado contratante o a un ciudadano de los Estados Unidos pueden someterse a imposición en el Estado mencionado en primer lugar.” (Convenio, artículo 20, apartado 1 (texto del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
“2. Las anualidades obtenidas por un residente de un Estado contratante que sea su beneficiario efectivo sólo pueden someterse a imposición en ese Estado. El término «anualidades» en el sentido de este apartado significa una suma prefijada pagada periódicamente en fechas especificadas durante un período de tiempo determinado, conforme a una obligación contraída en contrapartida de una compensación adecuada y plena (distinta de la prestación de servicios).” (Convenio, artículo 20, apartado 2 (texto del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
“5. Cuando una persona física residente de un Estado contratante sea miembro, beneficiario o partícipe de un fondo de pensiones residente del otro Estado contratante, las rentas procedentes del fondo de pensiones pueden someterse a imposición como renta de esa persona física únicamente cuando, y -con sujeción a las disposiciones del subapartado (a) del apartado 1 del artículo 20 (Pensiones, anualidades, pensiones alimenticias y ayudas por hijos)- en la medida en que, se paguen o beneficien a esa persona física desde el fondo de pensiones (y no se transfieran a otro fondo de pensiones en ese Estado contratante).” (Convenio, artículo 20, apartado 5 (texto del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
The BOE's own footnote under article 20, which is not part of apartado 5:
“Se añade el apartado 5 por el art. 10 del Protocolo de 14 de enero de 2013.. Ref. BOE-A-2019-15166” (BOE-A-1990-30940: nota del BOE bajo el artículo 20)
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
Protocolo de 1990, punto 15 (texto consolidado del BOE)
“15. En relación con el apartado 1, b), del artículo 20. (Pensiones, anualidades, pensiones alimenticias y ayudas por hijos). Las disposiciones aplicables a los beneficios de la Seguridad Social serán también de aplicación a las pensiones pagadas con cargo a fondos de gestión pública en razón de servicios prestados al sector privado [como, en el caso de los Estados Unidos, el Fondo de Retiro de los Ferrocarriles (Railroad Retirement Fund)].” (Convenio, Protocolo de 1990, punto 15 (texto consolidado del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019; accessed 18 October 2026
We have not summarised or translated this article. How Spain or the United States taxes a pension or a benefit is not covered on this page; for the US return, see our guide to tax filing and bank-account reporting.
IRS Publication 54 on withholding from pension payments
The IRS web edition is titled:
“Publication 54 (12/2025), Tax Guide for U.S. Citizens and Resident Aliens Abroad” (IRS Publication 54 (12/2025))
Publication 54 (12/2025); Page Last Reviewed or Updated: 30-Apr-2026; accessed 18 October 2026
IRS Publication 54 (12/2025) says the following (quoted and attributed to the IRS, not restated as advice):
“U.S. payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities must generally withhold income tax from payments delivered outside of the United States. You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U.S. territory, or Certify to the payer that you are not a U.S. citizen or resident alien or someone who left the United States to avoid tax.” (IRS Publication 54 (12/2025), Withholding from pension payments)
Publication 54 (12/2025); Page Last Reviewed or Updated: 30-Apr-2026; accessed 18 October 2026
This page does not say whether the sentence applies to any payer or any payment.
How current each source is
| Source | Date shown on the page or document | We checked |
|---|---|---|
| SSA: Totalization Agreement with Spain (as archived 11 May 2026) (archived copy) | SSA page, as archived 11 May 2026; the page shows no date | 18 October 2026 |
| SSA: U.S.-Spanish Social Security Agreement, text (as archived 14 June 2026) (archived copy) | SSA page, as archived 14 June 2026; the page shows no date but prints the signing and entry-into-force dates quoted | 18 October 2026 |
| SSA Publication No. 05-10137: Your Payments While You Are Outside the United States (as archived 12 October 2026) (archived copy) | SSA Publication No. 05-10137, April 2026 (July 2025 edition may be used), as archived 12 October 2026 | 18 October 2026 |
| SSA: Instructions for a Beneficiary Leaving the U.S. (as archived 5 October 2026) (archived copy) | SSA page, as archived 5 October 2026; the page shows no date | 18 October 2026 |
| SSA: Social Security Payments Outside the United States (as archived 18 September 2026) (archived copy) | SSA page, as archived 18 September 2026; the page shows no date | 18 October 2026 |
| SSA: Payments Abroad Screening Tool (as archived 9 September 2026) (archived copy) | SSA page, as archived 9 September 2026; the page shows no date | 18 October 2026 |
| SSA: Country List 6, International Direct Deposit List (as archived 23 August 2026) (archived copy) | SSA page, as archived 23 August 2026; the page shows no date | 18 October 2026 |
| SSA: Plan for Medicare (as archived 7 October 2026) (archived copy) | SSA page, as archived 7 October 2026; the page shows no date | 18 October 2026 |
| Medicare.gov: Travel outside the U.S. | Medicare.gov page; the page shows no date | 18 October 2026 |
| Medicare.gov fact sheet 11037: Medicare Coverage Outside the United States | CMS Product No. 11037, April 2026 | 18 October 2026 |
| BOE-A-1988-8177: Convenio de Seguridad Social España-EE.UU. (1986) | BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988 | 18 October 2026 |
| BOE-A-2014-11491: Canje de Notas, Acuerdo Administrativo (2014) | BOE: published 07/11/2014 (BOE núm. 270) | 18 October 2026 |
| BOE-A-1990-30940: Convenio España-EE.UU. (impuestos sobre la renta) | BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019 | 18 October 2026 |
| BOE-A-2019-15166: Protocolo de 2013 al Convenio | BOE: published 23/10/2019 (BOE núm. 255) | 18 October 2026 |
| IRS Publication 54 (12/2025) | Publication 54 (12/2025); Page Last Reviewed or Updated: 30-Apr-2026 | 18 October 2026 |
Questions to take to Social Security or a cross-border tax professional
- Ask whether your US benefit can be paid into a Spanish account.
- Ask whether your Spanish periods of coverage can be counted towards a US benefit.
- Ask whether one application can serve as a claim in both countries.
- Ask whether Medicare covers any health care you expect to need in Spain.
- Ask whether the Spain-US income tax convention applies to your pension or benefit, and how.
Where to go next
- For the US tax return and the reporting of foreign accounts, see our tax filing and bank-account reporting guide; it also lists the IRS and Taxpayer Advocate Service pages where tax questions go.
- For the visa paperwork a US citizen may meet before moving, see our guide to the criminal-record certificate and apostille.
- For the visa routes and the health insurance Spain asks for, see our visa comparison and health insurance guide.
- For the other US guides in one place, see Americans in Spain.