The revision of pensions that have been awarded by virtue of international regulations, for which Social Security is responsible for a certain percentage of the theoretical amount, shall be carried out by applying said percentage to any corresponding increase that would apply if Spanish Social Security were responsible for one hundred percent of said pension.

The sum of the theoretical amount referred to in the previous paragraph will not include any minimum supplement that may apply, unless otherwise established in a bilateral or multilateral agreement.

With regard to pro rata pensions, once these have been re-evaluated, as provided for in the previous paragraph, the corresponding minimum supplement will be added, where applicable, according to the general rules established. This supplement will be calculated by applying the percentage taken into account in section 1 to the difference between the corresponding amount if Spanish Social Security were responsible for one hundred percent of the pension and the minimum that may apply according to the general rules.

If, after having applied the calculations described in the previous paragraph, the sum of the pensions awarded by virtue of a bilateral or multilateral Social Security agreement, either through Spanish or foreign legislation, is less than the minimum pension effective at any given time in Spain, the beneficiary, provided they reside in Spain, will be guaranteed the difference between the sum of the awarded pensions, both Spanish and foreign, and the above mentioned minimum amount, in accordance with the general rules established for awarding pensions.

For the application of this, section 3, and article 50 of Council Regulation (CEE) No. 1408/1971 on 14 June 1971, on the application of Social Security schemes to employed persons and their families moving within the Community and article 58 of European Parliament and Council Regulation (CE) No. 883/2004 of 21 April 2004, on the co-ordination of Social Security systems, the amounts set in the now obsolete Compulsory Elderly and Disability Insurance will be considered minimum amounts.

For the purposes of minimum supplements, benefits received from a foreign entity shall be considered income or income from work, except for the application of section 3, or when a bilateral or multilateral agreement provides otherwise.

In order to calculate the supplement which, where applicable, should be paid to the beneficiary, the sum of the foreign pension will be taken into account in euros. The exchange rate applied will be the one set for 01 January 2017 or for the corresponding date, in accordance with the date on which eligibility for said supplement arises in 2017. Said exchange rate shall be set in accordance with the provisions issued for applying community regulations and bilateral or multilateral agreements.