Expat Explained · https://expatexplained.com/spain/guides/us-citizens-working-remotely-for-a-us-employer/ · Checked 18 October 2026 · Printed from the live page; check it for updates.
Guide · checked 18 October 2026
Working remotely from Spain for a US employer: what the official texts say
What the BOE, the Seguridad Social, the IRS and archived Social Security Administration pages say about residence and employment income under the Spain-US income tax convention, and about which country's social security law applies and the certificate of coverage, with what we could not confirm.
This page covers US citizens; green card holders and dual nationals may differ.
This guide reports what official Spanish and US pages and texts say, for a US citizen who lives in Spain and does the job remotely as an employee of an employer in the United States, about three things: residence under the Spain-US income tax convention, the convention's article on employment income, and the Spain-US Social Security Agreement with its Administrative Arrangement, which say which country's social security law applies and provide for a certificate. It does not say which rule applies to any reader, whether any tax or contribution is due, or what any employer does. Quotes are in the language of the source, with a link, the date the source shows and the day we read it. The Spanish texts are not translated and not glossed. 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 income tax convention and the Social Security Agreement are separate BOE entries under separate titles: see the convention and the Agreement.
- In the convention the article on employment income is article 16; article 15 is a different article: see employment income.
- The three day-count rules in the table are different rules, and this page does not combine them: see the day-count table.
- None of the official pages we read answers the question of an employee who moves to Spain by their own choice: see what we could not confirm.
Residence under the Spain-US income tax convention
The Spain-US income tax convention is a BOE entry of its own, separate from the Social Security Agreement quoted further down. The BOE's title and publication line, its consolidation line and the version line it prints:
“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. Publicado en: «BOE» núm. 306, de 22/12/1990. Entrada en vigor: 21/11/1990 Departamento: Jefatura del Estado Referencia: BOE-A-1990-30940” (BOE-A-1990-30940: Convenio, título y publicación)
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
“Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019.” (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 of 2013, which modifies the convention, has this title and publication line, in-force statement and dates:
“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. Publicado en: « BOE » núm. 255, de 23 de octubre de 2019, páginas 116121 a 116142 (22 págs. )” (BOE-A-2019-15166: Protocolo, título y publicación)
BOE publication 23/10/2019 (BOE núm. 255); accessed 18 October 2026
“El presente Protocolo y su Memorando de entendimiento entrarán en vigor el 27 de noviembre de 2019, transcurridos tres meses tras la fecha de la última de las Notas mediante las que ambos Estados se comunicaron el cumplimiento de los procedimientos internos necesarios, según se establece en su artículo XV.” (BOE-A-2019-15166: entrada en vigor)
BOE publication 23/10/2019 (BOE núm. 255); accessed 18 October 2026
“Fecha de disposición: 14/01/2013 Fecha de publicación: 23/10/2019 Fecha de entrada en vigor: 27/11/2019” (BOE-A-2019-15166: fechas)
BOE publication 23/10/2019 (BOE núm. 255); accessed 18 October 2026
Convenio, artículo 4 (texto consolidado del BOE)
“Artículo 4. Residencia.” (Convenio, artículo 4 (texto consolidado del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019. The BOE consolidated page prints no amendment note under this article (checked 18 October 2026); accessed 18 October 2026
“1. A los efectos de este Convenio, la expresión «residente de un Estado contratante» significa toda persona que en virtud de la legislación de ese Estado esté sometida a imposición en él por razón de su domicilio, residencia, sede de dirección, lugar de constitución o cualquier otro criterio de naturaleza análoga. Sin embargo, esta expresión no incluye a las personas que estén sujetas a imposición en ese Estado exclusivamente por las rentas que obtengan procedentes de fuentes situadas en ese Estado.” (Convenio, artículo 4, apartado 1 (texto consolidado del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019. The BOE consolidated page prints no amendment note under this article (checked 18 October 2026); accessed 18 October 2026
“2. Cuando en virtud de las disposiciones del apartado 1 una persona física sea residente de ambos Estados contratantes, su situación se resolverá de la siguiente manera: a) Esta persona será considerada residente del Estado donde tenga una vivienda permanente a su disposición; si tuviera una vivienda permanente a su disposición en ambos Estados, se considerará residente del Estado con el que mantenga relaciones personales y económicas más estrechas (centro de intereses vitales). b) Si no pudiera determinarse el Estado en el que dicha persona tiene el centro de sus intereses vitales, o si no tuviera una vivienda permanente a su disposición en ninguno de los Estados, se considerará residente del Estado donde viva habitualmente. c) Si viviera habitualmente en ambos Estados o no lo hiciera en ninguno de ellos, se considerará residente del Estado del que sea nacional. d) Si fuera nacional de ambos Estados o no lo fuera de ninguno de ellos, las autoridades competentes de los Estados contratantes resolverán el caso mediante acuerdo amistoso.” (Convenio, artículo 4, apartado 2 (texto consolidado del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019. The BOE consolidated page prints no amendment note under this article (checked 18 October 2026); accessed 18 October 2026
Apartado 3 of article 4 is not quoted. The date line under each quote of articles 4 and 16 repeats what we observed on the BOE consolidated page: it prints no amendment note under the article. That is an observation about the page on the day we read it, not a statement about the history of the article.
Convenio, Protocolo de 1990, punto 5 (texto consolidado del BOE)
“5. En relación con el apartado 1 del artículo 4. (Residencia). A los efectos del apartado 1 del artículo 4, se entenderá que: a) Un ciudadano de los Estados Unidos o un extranjero con permiso de residencia permanente en los Estados Unidos (titular de «carta verde») se considerará residente de los Estados Unidos solamente si la persona física tiene una presencia sustancial en los Estados Unidos o si debe de ser considerada residente de los Estados Unidos, y no de otro país, con arreglo a los subapartados a) y b) del apartado 2 de ese artículo. b) El término «residente» incluye también a los Estados contratantes, y a sus subdivisiones políticas o Entidades locales.” (Convenio, Protocolo de 1990, punto 5 (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
The BOE's note printed at the end of the Protocol block. It belongs to the block, not to point 5 alone:
“Se modifica por el art. 14 del Protocolo de 14 de enero de 2013.. Ref. BOE-A-2019-15166 Redactado conforme a la corrección de errores publicada en BOE núm. 47, de 24 de febrero de 1993. Ref. BOE-A-1993-5135. 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.” (Convenio, Protocolo de 1990, nota del BOE al final del bloque (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
The Protocol of 2013, in the BOE's text of that Protocol, has this article XIV, apartado 1:
“Artículo XIV. 1. Se elimina el subapartado (b) del apartado 5 del Protocolo al Convenio y se renumera el subapartado (c) del apartado 5 del Protocolo al Convenio como subapartado (b).” (Protocolo de 2013, artículo XIV, apartado 1 (BOE-A-2019-15166))
BOE: published 23/10/2019 (BOE núm. 255), in force 27/11/2019; accessed 18 October 2026
and the BOE's analysis block of the Protocol says what it modifies:
“MODIFICA y SUSTITUYE determinados preceptos del Convenio de 22 de febrero de 1990 (Ref. BOE-A-1990-30940).” (BOE-A-2019-15166: análisis, referencias anteriores)
BOE: published 23/10/2019 (BOE núm. 255), in force 27/11/2019; accessed 18 October 2026
These Spanish texts are quoted as the BOE prints them. This page does not translate them, say how they apply to any person, or say how they fit together.
Convenio, artículo 1, apartados 3 y 4 (texto del BOE)
“3. No obstante las disposiciones del Convenio, excepto las contenidas en el apartado 4, un Estado contratante puede someter a imposición a sus residentes [tal como se definen en el artículo 4 (residencia)], y por razón de ciudadanía puede someter a imposición a sus ciudadanos, como si el Convenio no hubiese entrado en vigor.” (Convenio, artículo 1, apartado 3 (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
“4. Las disposiciones del apartado 3 no afectarán: a) A los beneficios concedidos por un Estado contratante con arreglo al apartado 2 del artículo 9 (Empresas asociadas), con arreglo al apartado 4 del artículo 20 (pensiones, anualidades, pensiones alimenticias y ayudas por hijos), y con arreglo a los artículos 24 (deducción por doble imposición), 25 (no discriminación) y 26 (procedimiento amistoso); y b) A los beneficios concedidos por un Estado contratante con arreglo a los artículos 21 (funciones públicas), 22 (estudiantes y personas en prácticas) y 28 (agentes diplomáticos y funcionarios consulares), a personas que no sean nacionales ni tengan estatuto de inmigrante en ese Estado.” (Convenio, artículo 1, apartado 4 (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
These two apartados are quoted as the BOE publishes them, not translated, interpreted or applied.
Spanish income tax has its own test for who is habitually resident in Spain. These four quotes are the ones held in the data of our guide to working remotely for a UK employer, shown here unchanged. This page does not say how the test applies to anyone, or how it relates to the convention.
“1. Se entenderá que el contribuyente tiene su residencia habitual en territorio español cuando se dé cualquiera de las siguientes circunstancias:” (Ley 35/2006 (LIRPF), art. 9.1)
Texto consolidado: «Última actualización, publicada el 07/10/2026»; accessed 18 October 2026
“a) Que permanezca más de 183 días, durante el año natural, en territorio español. Para determinar este período de permanencia en territorio español se computarán las ausencias esporádicas, salvo que el contribuyente acredite su residencia fiscal en otro país. En el supuesto de países o territorios considerados como paraíso fiscal, la Administración tributaria podrá exigir que se pruebe la permanencia en éste durante 183 días en el año natural.” (Ley 35/2006 (LIRPF), art. 9.1.a), first paragraph)
Texto consolidado: «Última actualización, publicada el 07/10/2026»; accessed 18 October 2026
“b) Que radique en España el núcleo principal o la base de sus actividades o intereses económicos, de forma directa o indirecta.” (Ley 35/2006 (LIRPF), art. 9.1.b))
Texto consolidado: «Última actualización, publicada el 07/10/2026»; accessed 18 October 2026
“Se presumirá, salvo prueba en contrario, que el contribuyente tiene su residencia habitual en territorio español cuando, de acuerdo con los criterios anteriores, resida habitualmente en España el cónyuge no separado legalmente y los hijos menores de edad que dependan de aquél.” (Ley 35/2006 (LIRPF), art. 9.1, last paragraph)
Texto consolidado: «Última actualización, publicada el 07/10/2026»; accessed 18 October 2026
See also our guide to the Spanish income tax return.
Employment income under article 16
In this convention the article on employment income is article 16, headed “Servicios personales dependientes”. Article numbers differ between treaties; this page uses the numbering of the BOE text of this convention.
Convenio, artículo 16 (texto consolidado del BOE)
“Artículo 16. Servicios personales dependientes.” (Convenio, artículo 16 (texto consolidado del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019. The BOE consolidated page prints no amendment note under this article (checked 18 October 2026); accessed 18 October 2026
“1. Sin perjuicio de las disposiciones de los artículos 20 (pensiones, anualidades, pensiones alimenticias y ayudas por hijos) y 21 (funciones públicas), los sueldos, salarios y otras remuneraciones similares obtenidas por un residente de un Estado contratante por razón de un empleo, sólo pueden someterse a imposición en ese Estado, a no ser que el empleo se ejerza en el otro Estado contratante. Si el empleo se ejerce en ese otro Estado, las remuneraciones percibidas por tal concepto pueden someterse a imposición en ese otro Estado.” (Convenio, artículo 16, apartado 1 (texto consolidado del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019. The BOE consolidated page prints no amendment note under this article (checked 18 October 2026); accessed 18 October 2026
“2. No obstante las disposiciones del apartado 1, las remuneraciones obtenidas por un residente de un Estado contratante por razón de un empleo ejercido en el otro Estado contratante sólo pueden someterse a imposición en el Estado mencionado en primer lugar si: a) El perceptor permanece en el otro Estado durante un período o períodos que no excedan en conjunto de ciento ochenta y tres días durante cualquier período de doce meses; b) Las remuneraciones se pagan por o en nombre de una persona empleadora que no sea residente del otro Estado, y c) Las remuneraciones no se soportan por un establecimiento permanente o una base fija que la persona empleadora tenga en el otro Estado.” (Convenio, artículo 16, apartado 2 (texto consolidado del BOE))
BOE consolidated text: Última actualización, publicada el 23/10/2019, en vigor a partir del 27/11/2019. The BOE consolidated page prints no amendment note under this article (checked 18 October 2026); accessed 18 October 2026
Apartado 3 of article 16 is not quoted. Article 15 carries a different heading in the BOE text, and its body is not quoted:
“Artículo 15. Servicios personales independientes.” (Convenio, artículo 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
Article 5 is not covered on this page. Its heading and the note the BOE prints under it are shown only so that the article number is not confused with another:
“Artículo 5. Establecimiento permanente.” (Convenio, artículo 5 (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
“Se modifica el apartado 3 por el art. 3 del Protocolo de 14 de enero de 2013.. Ref. BOE-A-2019-15166 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.” (Convenio, artículo 5, nota del BOE (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
Three rules that use the same number
The number 183 appears in three separate rules. They count different things over different periods; this page does not apply any of them.
| Rule | Period it counts over | Source |
|---|---|---|
| Spanish tax residence, art. 9.1.a) of the personal income tax law | calendar year | Ley 35/2006 (LIRPF), art. 9.1.a), first paragraph |
| Spain-US income tax convention, art. 16.2.a) | «cualquier período de doce meses», as the BOE text words it | Convenio, artículo 16, apartado 2 (texto consolidado del BOE) |
| a condition for renewing the non-lucrative visa (an immigration rule) | calendar year | RD 1155/2024, art. 64.2.f); our visa guide covers it. |
Each rule answers its own question and counts over its own period. This page does not combine them and draws no conclusion from any of them.
Which country's social security law applies: the Agreement
The Spain-US Social Security Agreement is a BOE entry of its own, separate from the income tax convention above. The Administrative Arrangement is not a separate BOE entry: it is printed inside the same entry as the Agreement. This guide quotes the articles on which country's law applies and on the certificate, not the articles on benefits. Benefits and the counting of periods of coverage are quoted only in our guide to Social Security, Medicare and pensions for US citizens. The BOE's title, publication line, dates and in-force statement:
“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
“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
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 text is printed in capitals without accents and is quoted as printed.
Convenio de Seguridad Social, título II, artículo 4, apartado 1 (texto original del BOE)
“TITULO II DISPOSICIONES SOBRE LEGISLACION APLICABLE ARTICULO 4 1. SALVO QUE EN ESTE TITULO SE DISPONGA OTRA COSA EL TRABAJADOR POR CUENTA AJENA EMPLEADO EN EL TERRITORIO DE UNO DE LOS ESTADOS CONTRATANTES ESTARA SOMETIDO UNICAMENTE Y RESPECTO A ESE TRABAJO, A LA LEGISLACION DE ESTE ESTADO CONTRATANTE.” (Convenio de Seguridad Social, título II, artículo 4, apartado 1 (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 erratum the BOE published for this paragraph, and its publication line:
“Página 9694, artículo 4, apartado 1, donde dice: «... y respecto a ese trabajo, a la legislación de este Estado Contratante.», debe decir: «... y respecto a ese trabajo, a la legislación de ese Estado Contratante.».” (BOE-A-1988-20444: corrección de erratas, página 9694)
BOE: published 18/08/1988 (BOE núm. 198); accessed 18 October 2026
“Publicado en: «BOE» núm. 198, de 18 de agosto de 1988, páginas 25569 a 25569 (1 pág.)” (BOE-A-1988-20444: publicación)
BOE: published 18/08/1988 (BOE núm. 198); accessed 18 October 2026
The SSA publishes an English text of the Agreement. The text page, read as an archived copy, begins with a line on signing and entry into force and closes with a line on the two texts:
“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
“Done at Madrid on September 30, 1986, in duplicate in the English and Spanish languages, both texts being equally authentic.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), closing of the Agreement text) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date; accessed 18 October 2026
Article 4 in the SSA's English text:
“Article 4 Except as otherwise provided in this Part, a person employed within the territory of one of the Contracting States shall, with respect to that employment, be subject to the laws of only that Contracting State.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), Part II, Article 4) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date; accessed 18 October 2026
Convenio de Seguridad Social, título II, artículo 5, apartado 1 (texto original del BOE)
“ARTICULO 5 1. SI UNA PERSONA, ASEGURADA POR LA LEGISLACION DE UNO DE LOS ESTADOS CONTRATANTES RESPECTO AL TRABAJO DESARROLLADO AL SERVICIO DE UNA EMPRESA EN EL TERRITORIO DE ESE ESTADO, ES ENVIADA POR DICHA EMPRESA A TRABAJAR EN EL TERRITORIO DEL OTRO ESTADO CONTRATANTE, SOLO LE SERA DE APLICACION LA LEGISLACION DEL PRIMER ESTADO CONTRATANTE, COMO SI ESTUVIESE TRABAJANDO EN SU TERRITORIO, SIEMPRE QUE EL TRABAJO A REALIZAR EN EL OTRO ESTADO NO SE ESPERE QUE DURE MAS DE CINCO AÑOS. SI DICHO TRABAJO SE HUBIERA DE PROLONGAR MAS DE LOS CITADOS CINCO AÑOS POR CIRCUNSTANCIAS IMPREVISIBLES, SE CONTINUARA APLICANDO LA LEGISLACION DEL PRIMER ESTADO CONTRATANTE POR UN NUEVO PERIODO DE UN AÑO MAXIMO, SI LA AUTORIDAD COMPETENTE DEL OTRO ESTADO CONTRATANTE HA DADO SU CONFORMIDAD. ESTA PRORROGA DEBERA SER SOLICITADA ANTES DE QUE TERMINE EL PERIODO INICIAL DE CINCO AÑOS.” (Convenio de Seguridad Social, título II, artículo 5, apartado 1 (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 5 in the SSA's English text, placed next to the BOE's exchange of notes below:
“Article 5 Where a person who is covered under the laws of one Contracting State in respect of work performed for a firm in the territory of that Contracting State is sent by that firm to work in the territory of the other Contracting State, the person shall be subject to the laws of only the first Contracting State as if he were employed in its territory, provided that the period of work in the territory of the other Contracting State is not expected to exceed five years. If the period of work is prolonged due to unforeseen circumstances for more than five years, the laws of the first Contracting State shall continue to apply for a new period of not more than one year, provided that the Competent Authority of the other Contracting State has given its consent. This extension must be requested before the termination of the initial period of five years.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), Part II, Article 5) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date; accessed 18 October 2026
The SSA page prints the 1986 wording; it does not mention the 2014 exchange of notes.
The BOE entry for the 2014 exchange of notes has its own 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
“De conformidad con lo dispuesto en los artículos 7 y 21 del Convenio bilateral sobre Seguridad Social, se establece una excepción al artículo 5.1 del Convenio y al artículo 3.4 de su Acuerdo Administrativo.” (BOE-A-2014-11491: nota verbal n.º 290/15 (11 de julio de 2014))
BOE: published 07/11/2014 (BOE núm. 270), in force 26/08/2014; accessed 18 October 2026
“La referida excepción para la categoría de los trabajadores desplazados regulados en el citado artículo 5.1, tendrá la siguiente redacción: «La prolongación de la situación de desplazado, actualmente establecida en un año y previo consentimiento de la otra parte, se amplía hasta un máximo de dos años previo acuerdo entre empleador y trabajador con la conformidad de la Autoridad o Institución competente del Estado contratante cuya legislación sigue siendo aplicable.»” (BOE-A-2014-11491: nota verbal n.º 290/15 (11 de julio de 2014))
BOE: published 07/11/2014 (BOE núm. 270), in force 26/08/2014; accessed 18 October 2026
“El presente Acuerdo Administrativo entró en vigor el 26 de agosto de 2014, fecha de la Nota estadounidense, según se establece en el penúltimo párrafo de la misma.” (BOE-A-2014-11491: cierre del texto)
BOE: published 07/11/2014 (BOE núm. 270), in force 26/08/2014; accessed 18 October 2026
The SSA's English text of article 5 and the BOE's exchange of notes are shown side by side and not reconciled.
Convenio de Seguridad Social, título II, artículo 7 (texto original del BOE)
“ARTICULO 7 LAS AUTORIDADES COMPETENTES DE LOS DOS ESTADOS CONTRATANTES PUEDEN DISPONER, DE MUTUO ACUERDO, EXCEPCIONES A LAS NORMAS RECOGIDAS EN LOS ARTICULOS 4, 5 Y 6 EN RELACION A DETERMINADAS PERSONAS O CATEGORIAS DE PERSONAS.” (Convenio de Seguridad Social, título II, artículo 7 (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 7 in the SSA's English text:
“Article 7 The Competent Authorities of the two Contracting States may agree to grant an exception to the provisions of Articles 4, 5 and 6 with respect to any person or category of persons.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), Part II, Article 7) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date; accessed 18 October 2026
The open question. None of the official pages we read (listed under Sources, read on 18 October 2026) says whether a person who moves to Spain by their own choice and goes on working remotely for the same US employer is “sent” by that employer, in the words of art. 5 of the Agreement, or is employed in Spain under art. 4. This page does not say which applies to anyone.
The certificate: the Administrative Arrangement
The Administrative Arrangement is printed inside the BOE entry of the Agreement, after the Agreement. Its article 3 is about the certificate. The BOE's list of later references, quoted above, names article 3.4 of the Arrangement. Article 3 as the BOE printed it in 1988:
“CAPITULO II DISPOSICIONES RELATIVAS A LA LEGISLACION APLICABLE ARTICULO 3 1. CUANDO SEA DE APLICACION LA LEGISLACION DE UN ESTADO CONTRATANTE DE ACUERDO CON LO ESTABLECIDO EN EL TITULO II DEL CONVENIO, LA INSTITUCION DE DICHO ESTADO CONTRATANTE EXPEDIRA, A REQUERIMIENTO DEL EMPRESARIO, EMPLEADO O TRABAJADOR AUTONOMO UN CERTIFICADO EN EL QUE SE HAGA CONSTAR QUE EL EMPLEADO O TRABAJADOR AUTONOMO ESTA ASEGURADO CONFORME A DICHA LEGISLACION. DICHO CERTIFICADO CONSTITUIRA LA PRUEBA DE QUE NO SON DE APLICACION AL MENCIONADO TRABAJADOR LAS DISPOSICIONES SOBRE EL SEGURO OBLIGATORIO DEL OTRO ESTADO CONTRATANTE. 2. EL CERTIFICADO A QUE SE REFIERE EL PARRAFO 1 SERA EXPEDIDO: A) EN ESPAÑA: POR EL INSTITUTO NACIONAL DE LA SEGURIDAD SOCIAL. B) EN LOS ESTADOS UNIDOS DE AMERICA: POR LA ADMINISTRACION DE LA SEGURIDAD SOCIAL. 3. LA INSTITUCION DE UN ESTADO CONTRATANTE QUE EXPIDA EL CERTIFICADO PREVISTO EN EL PARRAFO 1, FACILITARA UNA COPIA DE DICHO CERTIFICADO A LA OFICINA DE ENLACE DEL OTRO ESTADO CONTRATANTE SI ESTA LA PRECISA. 4. CUANDO EL DESPLAZAMIENTO A QUE SE REFIERE AL PARRAFO 1 DEL ARTICULO 5 DEL CONVENIO SE PRORROGUE MAS ALLA DE CINCO AÑOS POR RAZONES IMPREVISTAS, EL EMPLEADOR, CON EL CONSENTIMIENTO DEL TRABAJADOR PODRA SOLICITAR DE LA AUTORIDAD COMPETENTE DEL ESTADO CONTRATANTE DE DONDE FUE ENVIADO EL TRABAJADOR, LA AUTORIZACION EXCEPCIONAL DE MANTENER A ESTE SOMETIDO A LA LEGISLACION DE ESE ESTADO CONTRATANTE. AL APROBARLA, ESA AUTORIDAD COMPETENTE TRANSMITIRA LA PETICION DE PRORROGA A LA AUTORIDAD COMPETENTE DEL OTRO ESTADO CONTRATANTE PARA SU CONFORMIDAD SEGUN LO PREVISTO EN DICHO ARTICULO.” (Acuerdo Administrativo, capítulo II, artículo 3 (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 3 in the SSA's English text of the Arrangement:
“Article 3 Where the laws of a Contracting State are applicable in accordance with Part II of the Agreement, the agency of that Contracting State, upon request of the employer, employee or self-employed person, shall issue a certificate stating that the employee or self-employed person is covered by those laws. This certificate shall be proof that the named worker is exempt from the laws on compulsory coverage of the other Contracting State. The certificate referred to in paragraph 1 shall be issued In Spain: by the National Social Security Institute. In the United States of America: by the Social Security Administration. The agency of a Contracting State which issues a certificate referred to in paragraph 1 shall furnish a copy of the certificate to the liaison agency of the other Contracting State as needed by the latter agency. Where the detachment referred to in Article 5, paragraph 1, of the Agreement is extended for unforeseen reasons beyond 5 years, the employer, with the consent of the employee, may apply to the Competent Authority of the Contracting State from which the employee was sent for special authorization to continue coverage of the employee under the laws of that Contracting State. Upon approval, that Competent Authority shall transmit the application for the extension to the Competent Authority of the other Contracting State for its approval, as provided for in the aforementioned Article.” (SSA: U.S.-Spanish Social Security Agreement, text (as archived), Administrative Arrangement, Chapter 2, Article 3) (archived copy)
SSA page, as archived 14 June 2026; the page shows no date; accessed 18 October 2026
What the SSA's pages say
The SSA overview of its totalization agreements is generic text about all of the SSA's agreements, not about Spain in particular. It says:
“Each one establishes a basic rule that looks to the location of a worker's employment. Under this basic "territoriality" rule, an employee who would otherwise be covered by both the U.S. and a foreign system remains subject exclusively to the coverage laws of the country in which he or she is working.” (SSA: Totalization Agreements overview (as archived), Territoriality Rule) (archived copy)
SSA page, as archived 10 October 2026; the page shows no date; accessed 18 October 2026
“Under this "detached-worker" exception, a person who is temporarily transferred to work for the same employer in another country remains covered only by the country from which he or she has been sent. A U.S. citizen or resident, for example, who is temporarily transferred by an American employer to work in an agreement country continues to be covered under the U.S. program and is exempt from coverage under the system of the host country. The worker and employer pay contributions only to the U.S. program.” (SSA: Totalization Agreements overview (as archived), Detached-worker Rule) (archived copy)
SSA page, as archived 10 October 2026; the page shows no date; accessed 18 October 2026
The SSA page “International Agreements” says, about employees:
“If you work as an employee in an Agreement country, you normally will be covered by the Agreement country, and you and your employer pay social security taxes only to the Agreement country.” (SSA: International Agreements (Totalization Agreements) (as archived), Eliminating dual coverage for employees) (archived copy)
SSA page, as archived 30 September 2026; the page shows no date; accessed 18 October 2026
“On the other hand, if your employer sends you from one Agreement country to another Agreement country for five years or fewer, you will continue to be covered by your home country and you will be exempt from coverage in the other country.” (SSA: International Agreements (Totalization Agreements) (as archived), Eliminating dual coverage for employees) (archived copy)
SSA page, as archived 30 September 2026; the page shows no date; accessed 18 October 2026
On United States coverage of citizens employed abroad, the SSA overview page says:
“U.S. Social Security extends to American citizens and resident non-U.S. citizens employed abroad by American employers without regard to the duration of an employee's foreign assignment, and even if the employee has been hired abroad.” (SSA: Totalization Agreements overview (as archived), The Problem of Dual Coverage) (archived copy)
SSA page, as archived 10 October 2026; the page shows no date; accessed 18 October 2026
The SSA page “International Agreements” prints a table of rules for employees. These are its cells for the rows about working in an Agreement country, in the SSA's reading order (SSA: International Agreements (Totalization Agreements) (as archived), Summary of Agreement rules for employees and employers, archived copy; SSA page, as archived 30 September 2026; the page shows no date; accessed 18 October 2026):
| Your work status | Coverage and taxes |
|---|---|
| You are working in an Agreement country: | |
| For a United States employer who: | |
| Sent you to work in an Agreement country for five years or fewer | United States |
| Sent you to work in an Agreement country for more than five years | Agreement country |
| Hired you in an Agreement country | Agreement country |
| For a non-United States employer | Agreement country |
The SSA table is generic: it names no country. It has no row for a person who moves to another country by their own choice. This page does not place anyone in a row.
The note under the SSA table says:
“NOTE: A U.S. employer includes a corporation organized under the laws of the United States or any state, a partnership if at least two thirds of the partners are United States residents, a person who is a resident of the United States or a trust if all the trustees are United States residents. The term also includes a foreign affiliate of a U.S. employer if the U.S. employer has entered into an Agreement under section 3121(l) of the Internal Revenue Code to pay Social Security and Medicare taxes for United States citizens and residents employed by the affiliate.” (SSA: International Agreements (Totalization Agreements) (as archived), Summary of Agreement rules, NOTE) (archived copy)
SSA page, as archived 30 September 2026; the page shows no date; accessed 18 October 2026
On the certificate of coverage, the same SSA page says:
“A certificate of coverage issued by an Agreement country serves as proof of exemption from social security system taxes on the same earnings in another Agreement country.” (SSA: International Agreements (Totalization Agreements) (as archived), Certificate of coverage (COC)) (archived copy)
SSA page, as archived 30 September 2026; the page shows no date; accessed 18 October 2026
“Employees, employers, or self-employed workers may request a certificate of coverage from the United States.” (SSA: International Agreements (Totalization Agreements) (as archived), Certificate of coverage (COC)) (archived copy)
SSA page, as archived 30 September 2026; the page shows no date; accessed 18 October 2026
“The certificate of coverage you receive from one country will show the effective date of your exemption from paying social security system taxes in the other country. Generally, this will be the date you began working in the other country, but no earlier than the effective date of the Agreement.” (SSA: International Agreements (Totalization Agreements) (as archived), Effective date of coverage exemption) (archived copy)
SSA page, as archived 30 September 2026; the page shows no date; accessed 18 October 2026
The SSA page on its online certificate service says:
“If a Social Security agreement assigns coverage of the employee's work to the United States, the Social Security Administration issues a U.S. Certificate of Coverage. The certificate serves as proof that the employee and employer are exempt from the payment of Social Security taxes to the foreign country.” (SSA: Online Certificate of Coverage Service (as archived), What are certificates of coverage?) (archived copy)
SSA page, as archived 13 October 2026; the page shows no date; accessed 18 October 2026
The SSA's Spain page has a note on other programs:
“Note: Workers exempted from Spanish social security coverage by the Agreement pay no social security taxes for other programs such as including short-term sickness benefits, health insurance, unemployment benefits, workers’ compensation and family allowances and generally cannot receive benefits from them.” (SSA: Totalization Agreement with Spain (as archived), Introduction, Note) (archived copy)
SSA page, as archived 11 May 2026; the page shows no date; accessed 18 October 2026
The Seguridad Social page
Written for the opposite direction. The Seguridad Social page quoted here is about a Spanish company that posts an employee to the United States. It is shown only for the names of the office and forms it gives; it says nothing about a person working in Spain for a US employer.
“Para los trabajadores por cuenta ajena, que ejercen su actividad en una empresa española y que son desplazados por la misma a realizar temporalmente su actividad en Estados Unidos, se solicitará ante la Dirección Provincial de la Tesorería General de la Seguridad Social o Administraciones de la misma, la expedición del correspondiente certificado de desplazamiento.” (Seguridad Social: Convenios bilaterales, Estados Unidos, Trabajadores desplazados, Desplazamiento Inicial)
Seguridad Social page; the page shows no date (footer: Copyright © Seguridad Social 2026); accessed 18 October 2026
“La empresa efectuará su solicitud mediante el modelo TA.300 "Solicitud de información sobre la legislación de Seguridad Social aplicable" y acompañará el formulario E/USA-1 "Certificación relativa a la legislación aplicable" cumplimentado en triplicado ejemplar. El formulario expedido por la Dirección Provincial o Administración correspondiente, certifica que el trabajador continúa sometido a la legislación española de Seguridad Social durante su desplazamiento en ese país, y en consecuencia está exento de cotizar a la Seguridad Social estadounidense.” (Seguridad Social: Convenios bilaterales, Estados Unidos, Trabajadores desplazados, Formulario a tramitar)
Seguridad Social page; the page shows no date (footer: Copyright © Seguridad Social 2026); accessed 18 October 2026
Who issues the Spanish certificate: four texts, not reconciled
These texts name the Spanish body that issues the certificate in different words. They are shown as printed; this page does not say which body issues it today, or for whom.
| Source | Date or version | Quote |
|---|---|---|
| BOE, Administrative Arrangement, art. 3.2 A), original 1988 text | BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988 | “POR EL INSTITUTO NACIONAL DE LA SEGURIDAD SOCIAL” |
| SSA English text of the Arrangement, art. 3 (archived copy) | SSA page, as archived 14 June 2026; the page shows no date | “by the National Social Security Institute” |
| Seguridad Social page on postings to the United States | Seguridad Social page; the page shows no date (footer: Copyright © Seguridad Social 2026) | “Dirección Provincial de la Tesorería General de la Seguridad Social o Administraciones de la misma” |
| SSA Spain page, Spanish certificates for employees (archived copy) | SSA page, as archived 11 May 2026; the page shows no date | “the provincial office of the General Treasury of Social Security (TGSS) in the Spanish province where the employer is located” |
What the IRS says
IRS Publication 54 (12/2025) says of totalization agreements in general (quoted and attributed to the IRS, not restated as advice):
“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
“Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you can generally remain covered only by U.S. social security.” (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 either quote applies to any person or any employer.
What we could not confirm
The central gap is the open question in the Agreement section above. It is also the first item of the list in the box at the end of this page, under “What we couldn't confirm officially”. That list also holds the other gaps: what the pages we read do not say, and what we did not read.
How current each source is
| Source | Date shown on the page or document | We checked |
|---|---|---|
| BOE-A-1990-30940: Convenio España-EE.UU. (impuestos sobre la renta), texto consolidado | 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 y Memorando de 2013 al Convenio | BOE: published 23/10/2019 (BOE núm. 255), in force 27/11/2019 | 18 October 2026 |
| BOE-A-1988-8177: Convenio de Seguridad Social España-EE.UU. y Acuerdo Administrativo (1986) | BOE original text (not consolidated): published 29/03/1988 (BOE núm. 76), in force 01/04/1988 | 18 October 2026 |
| BOE-A-1988-20444: corrección de erratas del Convenio de Seguridad Social (1988) | BOE: published 18/08/1988 (BOE núm. 198) | 18 October 2026 |
| BOE-A-2014-11491: Canje de Notas, Acuerdo Administrativo (2014) | BOE: published 07/11/2014 (BOE núm. 270), in force 26/08/2014 | 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 | 18 October 2026 |
| SSA: International Agreements (Totalization Agreements) (as archived 30 September 2026) (archived copy) | SSA page, as archived 30 September 2026; the page shows no date | 18 October 2026 |
| SSA: Totalization Agreements overview (as archived 10 October 2026) (archived copy) | SSA page, as archived 10 October 2026; the page shows no date | 18 October 2026 |
| SSA: Online Certificate of Coverage Service (as archived 13 October 2026) (archived copy) | SSA page, as archived 13 October 2026; the page shows no date | 18 October 2026 |
| 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 |
| Seguridad Social: Convenios bilaterales, Estados Unidos, Trabajadores desplazados | Seguridad Social page; the page shows no date (footer: Copyright © Seguridad Social 2026) | 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 the Seguridad Social, the Social Security Administration or a cross-border tax professional
- Ask whether the Agreement's rule on workers sent by their employer applies to an employee who moves to Spain by their own choice.
- Ask whether Spanish social security obligations arise for work done in Spain for an employer with no Spanish entity.
- Ask whether a certificate of coverage is issued when there is no transfer by the employer.
- Ask whether the body named in each of the texts quoted issues the Spanish certificate today.
- Ask whether the Spain-US income tax convention's article on employment income applies to your pay, and how.
Where to go next
- For the other US guides in one place, see Americans in Spain.
- For benefits and the counting of periods of coverage, see our guide to Social Security, Medicare and pensions for US citizens.
- For the US return, see our tax filing and bank-account reporting guide, including its section on the foreign earned income exclusion; this page does not say how either relates to the convention.
- 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, see our visa comparison; for the same questions about a UK employer, see our UK-employer guide.
- For the Spanish annual return, see our guide to the Spanish income tax return; for the Spanish declarations of assets held abroad, see our guide to the declarations of assets abroad. This page does not say whether either applies to anyone.