# US IRS Social Security "Certificate of Coverage" from Spain?



## libove (Feb 24, 2008)

Hi US ex-pats living in Spain. Late last year I became autónomo, so for the first time I have Spain-sourced self-employment income which, on my US tax return, would be subject to Self-Employment tax. Except, according to the international agreement on Social Security Totalization between Spain and the USA, that income is _not_ subject to US Social Security taxes because I am fully covered by Spanish Social Security.

The thing is, the only way the IRS explains how to avoid paying double Social Security tax on the Spain-sourced Self-Employment income is to:
* manually NOT fill out the Sch SE (Self-Employment tax calculation schedule) and/or manually adjust self-employment income to not include the Spanish sourced income which is covered by Spanish Social Security; AND
* manually attach a "Certificate of Coverage" from the Spanish INSS (every year) to demonstrate that I am indeed paying Spanish Social Security taxes.
(See https://www.ssa.gov/international/Agreement_Pamphlets/spain.html#certificate2 in brief, and full text of the agreement here https://www.ssa.gov/international/Agreement_Texts/spanish.html )

The thing is, there is no standard form (no model) for requesting this "certificate". I've visited the INSS and the TGSS, and I've telephoned the Dirección Provincial and spoken with the person who handles things related to international agreements.
The INSS and TGSS offices don't know what this is, and don't want to sign/certify anything which isn't on a standard model/form that they understand. I haven't tried actually walking in to the Dirección Provincial (I've already wasted four hours across the two offices, so now I'm coming here to expatforum like I should have first of all...).

I note that there does exist a form E-USA/1 for Spanish people (or Spanish tax system exposed people, like me) going to work physically in the US for a period of time. Or so the people at the TGSS office believe, refusing categorically to sign something that "isn't true". It's correct to say that I'm not "going" to the US to work, but in reading the text of this E-USA/1 form I can see how it might be applicable, being that a self-employed person does "work for" a "US business". Anyone who has to file a US tax return and who has self-employment income anywhere in the world has to file a Schedule C which effectively treats the person as a US business. 
I understand the functionaries' response, that to them it looks like it would be claiming a physical displacement [un desplazamiento] which isn't precisely the case. 
That E-USA/1 form mentions Articles 4.2, 5 and 6 of the Agreement, as well as Article 3 of the related Administrative Agreement. I've read the Agreement and its related Administrative Agreement. Those Articles do not relate only to physical displacements. They seem to cover my situation. But, the form says what the form says, and the people at the TGSS say what they say. And the not-very-helpful IRS webpage liked above does say that there is no special form for making the request (which nearly guarantees problems in trying to get it!)

Has anyone done this, as a self-employed US taxpayer (whether citizen or Green Card, it would be the same), living and working in Spain, to get the exemption from paying US Self-Employment tax on their Spanish Self-Employment income when they file their US tax returns?

This international agreement has existed for 30 years. It's shameful that no standard form has been created for self-employed people such as does exist for regular workers which can be requested by the employer and which the TGSS office understands.

Is there a format or a magic phrase which the INSS/TGSS/Dirección Provincial (which office were you successful in getting to issue/sign this "certificate of coverage"?) understands so that they will process such a request/ issue such a certificate? .. a sample letter text which would be recognised?

thanks,


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## xabiaxica (Jun 23, 2009)

libove said:


> Hi US ex-pats living in Spain. Late last year I became autónomo, so for the first time I have Spain-sourced self-employment income which, on my US tax return, would be subject to Self-Employment tax. Except, according to the international agreement on Social Security Totalization between Spain and the USA, that income is _not_ subject to US Social Security taxes because I am fully covered by Spanish Social Security.
> 
> The thing is, the only way the IRS explains how to avoid paying double Social Security tax on the Spain-sourced Self-Employment income is to:
> * manually NOT fill out the Sch SE (Self-Employment tax calculation schedule) and/or manually adjust self-employment income to not include the Spanish sourced income which is covered by Spanish Social Security; AND
> ...


I'm not in your position - but maybe an _informe vida laboral_ would fit the bill? 


Or more likely copies of your quarterly tax returns? Or the end of year one? Mine show income, SS, tax etc.........


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## libove (Feb 24, 2008)

*Certificate of Coverage*



xabiachica said:


> I'm not in your position - but maybe an _informe vida laboral_ would fit the bill?
> 
> 
> Or more likely copies of your quarterly tax returns? Or the end of year one? Mine show income, SS, tax etc.........


Hi Xabia,
I am going to do that, in the hope that "it works", but the social security agreement is rather specific about a "certificate of coverage", and the E/USA-1 form (for Spanish workers going to work in the US for a time) does have the words "certificate of coverage" on it, so the ideal would be to get something with that phrase. Informe de Vida Laboral, the association letter, my autónomo alta letter, etc, are "proof" but they're not "certificates of coverage".....
thanks,


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## Campesina (Dec 17, 2011)

You can download various certificates and other information on payments made for social security from here:

https://tu.seg-social.gob.es

but you will need to set up a username and password. You can also use the [email protected] method or a digital certificate.


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## libove (Feb 24, 2008)

*been there, done that*



Campesina said:


> You can download various certificates and other information on payments made for social security from here:
> 
> https://tu.seg-social.gob.es
> 
> but you will need to set up a username and password. You can also use the [email protected] method or a digital certificate.


Hi Campesina,
Yes, I've been through all of the Sede Electrónica options (I love my Digital Certificate!)
This simply is not one of the options, unless it's hidden behind an unlikely description of a service. (I doubt it. Although this would hardly be an unheard-of request, it's got to be one of the least common ones, so it's unlikely that the administration will have spent the resources to create an online application for it).
-Jay


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## jeffebn (Mar 26, 2021)

libove said:


> Hi US ex-pats living in Spain. Late last year I became autónomo, so for the first time I have Spain-sourced self-employment income which, on my US tax return, would be subject to Self-Employment tax. Except, according to the international agreement on Social Security Totalization between Spain and the USA, that income is _not_ subject to US Social Security taxes because I am fully covered by Spanish Social Security.
> 
> The thing is, the only way the IRS explains how to avoid paying double Social Security tax on the Spain-sourced Self-Employment income is to:
> 
> ...


Good morning, I see that this is an old post but I am in the same situation, and now in 2021 I still don't see any good options on the Spanish social security website for a certificate of coverage. How did you end up resolving this?


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## Rachpape (Jun 16, 2011)

jeffebn said:


> Good morning, I see that this is an old post but I am in the same situation, and now in 2021 I still don't see any good options on the Spanish social security website for a certificate of coverage. How did you end up resolving this?


Am also in the same situation and would love to hear how anyone resolved this?


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## jeffebn (Mar 26, 2021)

Rachpape said:


> Am also in the same situation and would love to hear how anyone resolved this?


The closest I found is a CERTIFICADO DE ESTAR AL CORRIENTE EN LAS OBLIGACIONES DE
SEGURIDAD SOCIAL on the *Sede Electrónica* de la *Seguridad Social *website...


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## Randy&Kathy (Feb 11, 2019)

I am glad that this "old" post became active. We are planning to move from the US to Granada in September, if all goes to plan. My wife, who is a dual US/EU citizen plans to register as an autonimo (she has been a self-employed writer for over 30 years) and these are exactly the kinds of issues we are trying to learn about. Thank you all for a very informative discussion.


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## ccmonson (Apr 22, 2021)

Hello, I currently have the same issue. I emailed the Instituto Nacional de la Seguridad Social, and they told me to email the Tesorería. I emailed the Tesorería, and they told me to email the Instituto Nacional... Has anyone successfully exempted themselves? What form did they use?


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