Workers moving abroad

Although in accordance with the provisions of its Article 33, the Implementation Agreement for the Multilateral Ibero-American Agreement came into force on 1 September 2011 between Argentina (01/08/2016), Brazil, Bolivia, Chile, Ecuador, Spain, El Salvador, Paraguay, Peru (20/10/2016) and Uruguay, it only applies to Bolivia, El Salvador, Chile (in this case for workers with nationality other than Spanish or Chilean) and Uruguay (for self-employed workers) for the purposes of determining the applicable legislation for posted workers.

For workers posted to Argentina,  Chile, (Spanish and Chilean workers), Brazil, Ecuador, Paraguay, Peru and Uruguay, (in this last case, only for employees)  the provisions set forth in the bilateral Social Security agreements entered into with Spain shall continue to be applicable.

As a general rule, the workers to whom this Agreement is applicable shall be exclusively subject to the social security legislation of the State Party in whose territory they are carrying out either employed or self-employed work, which gives rise to their inclusion in the scope of application of said legislation.

However, if the transfer is temporary they may maintain Spanish Social Security legislation under the terms and conditions set forth below.

Applicable to employed and self-employed workers, of any nationality.


Initial Displacement

Employed workers, at the service of a company with headquarters in Spain, who carry out professional research, scientific, technical or management work or similar activities and are posted to provide services temporarily in the country of employment shall continue to be subject to Spanish Social Security legislation for a maximum period of 12 months.

Application form

The company will send their application to the appropriate Provincial Directorate or Administrative Office of the Social Security Treasury General on form TA.300 "Request for information on the applicable Social Security legislation" together with three copies, filled in, of form IBERO-3  "Certificate of temporary posting".

The form IBERO-3 issued by the Provincial Directorate or Administrative Office certifies that the worker continues to be subject to Spanish Social Security legislation during their stay in that country and is therefore exempt from making Social Security contributions to the country of employment.

Period of authorisation

The maximum length of time for the posting is 12 months.

Self-employed workers who carry out professional research, scientific, technical or management work or similar activities and are posted to provide services temporarily in the country of employment shall continue to be subject to Spanish Social Security legislation, on the condition that the foreseeable duration of the work does not exceed 12 months and it is authorised by Spanish Social Security.

Application form

The self-employed worker will send their application to the appropriate Provincial Directorate or Administrative Office of the Social Security Treasury General on form TA 300 "Request for information on the applicable Social Security legislation" together with three copies, filled in, of form IBERO-4   "Certificate of temporary posting".

The form IBERO-4 issued by the Provincial Directorate or Administrative Office certifies that the worker continues to be subject to Spanish Social Security legislation during their stay in that country and is therefore exempt from making Social Security contributions in the country of employment.

Period of authorisation

The maximum length of time for the posting is 12 months.


Ordinary extension

For self-employed workers only, the initial twelve-month period may be extended by a similar period, in exceptional circumstances and with prior consent from the competent authority in the country of employment.

Application form

The employer must apply for the extension before the end of the  aforementioned period, to the Sub-Directorate for Affiliation, Contributions and Management of the RED System of the Social Security Treasury General.

If a posting to Bolivia is extended, the application should be submitted at least 20 days before the end date of the initial transfer.

The company must apply using form TA.300 "Request for information on the applicable Social Security legislation" together with four copies of the duly filled out form IBERO-5 "Certificate of temporary posting" and one copy of the form IBERO-3 of the initial posting, to be sent to the other country.

Once the Social Security system in the country of employment has given its consent, the General Sub-Directorate for Affiliation, Contributions and Management of the RED System of the Social Security Treasury General will issue the form certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period and is therefore exempt from making Social Security contributions in that country.

Period of authorisation

The maximum length of time for the extension is the same as that of the initial posting, in other words, twelve months.


Other postings:

People sent by a State Party on aid missions to another State Party.

These postings are processed in the Social Security Treasury General - Sub-Directorate for Affiliation, Contributions and Management of the RED System.

  • The official company or organisation must apply using form TA.300 "Request for information on the applicable Social Security legislation" together with four copies of the duly filled out form IBERO-7 "Applicable legislation certificate".

    This certificate certifies that the worker is subject to Spanish Social Security legislation during their stay in that country and therefore is exempt from making Social Security contributions in the country of employment.

For Spanish citizens who work for Spanish Diplomatic Missions or Consular Offices in another State Party, and 

Spanish personnel in the private and exclusive service of representatives of these Missions and Offices

  • who opt for Spanish Social Security legislation, the General Sub-Directorate for Affiliation, Contributions and Management of the RED System of the Treasury General will issue form IBERO-6, "Certificate of applicable legislation.-Right of option", for the entire duration of the transfer, at the request of the public Body or worker, who will submit triplicate copies, with this form TA.300.

Other exceptions

Two or more States Parties: the Competent Authorities of these States or the organisations designated by these authorities may establish, through common agreement, exceptions to the rules stated above, in order to favour certain people or categories of people, as long as they are listed in appendix V of the Agreement.

Currently no category of people has been specified.


Additional information

  • After the 12-month period of the initial posting and, where appropriate, the 12-month extension, the same worker cannot request a new temporary posting to the same country until 12 months have passed since the date on which the previous posting came to an end (including, where appropriate, its extension).
  • The interested party must submit the application for temporary posting and/or the extension thereof a minimum of 20 days in advance of the planned posting date. If this is not possible, the reason must be justified.
  • The certificate of applicable legislation shall be delivered to the worker, to certify that the compulsory Social Security provisions of the State Party in which they work are not applicable to them.
  • If the worker ends their employment relationship, ceases to carry out self-employed work or returns early, the Public Body, employer, or worker shall inform the office of the Social Security Treasury General which issued the certificate of applicable legislation.
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