UK-Spain Social Security Agreement

Healthcare access:

• If you worked in the UK and moved to Spain before 2021, you can use an S1 form to access Spanish healthcare (the UK pays)
• If you're a UK state pensioner living in Spain, you can also use an S1 form
• If you work in Spain, you're covered by the Spanish healthcare system

Pension aggregation:

• Your UK and Spanish social security contributions are aggregated when calculating pension entitlement
• If you worked 10 years in the UK and 10 years in Spain, both countries will count all 20 years towards your pension eligibility
• Each country pays a proportion of the pension based on how long you worked there

Social security coordination:

• If you work in multiple countries, you're covered by one system (usually where you work most)
• Unemployment benefits can be exported for up to 3 months while looking for work in Spain
• Family benefits can be claimed from the country where you work, even if your family lives in the other country

Healthcare:

• No EHIC for tourists: The European Health Insurance Card is no longer valid for UK nationals visiting Spain (except those covered by the WA). You need private travel insurance.
• S1 still available: UK state pensioners living in Spain can still use an S1 form to access Spanish healthcare
• Workers: If you work in Spain, you're covered by Spanish healthcare as before

Pension aggregation:

• Still available: UK and Spanish contributions are still aggregated under the TCA
• If you worked in the UK before moving to Spain, those years still count towards Spanish pension eligibility

Posted workers:

• If your UK employer sends you to work temporarily in Spain (up to 24 months), you can continue paying UK social security instead of Spanish
• You need an A1 certificate (see below)

What's NOT covered by the TCA:

• Unemployment benefit export (you cannot transfer UK benefits to Spain while looking for work)
• Family benefits coordination (e.g., child benefit)
• Some sickness and maternity benefits

Self-employed working in both countries:

If you're self-employed and work in both the UK and Spain, the TCA allows you to pay social security in one country only.

• Main rule: Pay in the country where you reside, if you carry out a substantial part of your activity there (25%+)
• Exception: If you work mostly in the other country, you may pay there instead
• Apply for an A1 certificate to prove which system you're in

Employed + self-employed in both countries:

If you have an employment contract in one country and self-employed work in the other:

• Generally, you pay in both countries
• Exception: If the employment is marginal (less than 25% of your total activity), you may only pay in the self-employment country
• Complex cases require specialist advice from social security authorities

UK State Pension in Spain:

• Your UK state pension is paid in full to Spain (transferred to your Spanish or UK bank account)
• The pension is uprated annually (increased in line with UK inflation) under both the WA and TCA
• You must declare the pension in your Spanish tax return (IRPF) if you're a Spanish tax resident
• The UK-Spain double taxation treaty allows you to claim a tax credit in Spain for any UK tax paid

Spanish State Pension:

• To qualify for a Spanish state pension, you generally need 15 years of contributions
• Under the WA and TCA, your UK contributions count towards the 15-year minimum (aggregation)
• Each country pays a proportion of the pension based on how many years you contributed there
• Example: 10 years in UK + 10 years in Spain = eligible for pensions from both countries

Healthcare for pensioners (S1 form):

UK state pensioners living in Spain can access Spanish healthcare using an S1 form.

• Apply to NHS Overseas Healthcare Services (UK)
• The S1 allows you to register with Spanish healthcare (the UK pays Spain for your care)
• Your dependents (spouse, children) are also covered
• This applies under both the WA and TCA