Special agreement for spanish emigrants and their children who work abroad and secular persons, missionaries and co-operators

In order to sign this special agreement, the following requirements must be met:

• Proof of one of the following conditions:

• • Working abroad.
  • Child of a worker who works in a foreign country.
  • To be a lay person, missionary or cooperant dependent on the Episcopal Conference, Dioceses, Orders, Congregations and other religious Institutions, as well as non-governmental organisations sent to foreign countries by their respective organisations or institutions to foreign countries, without any employment relationship with them.
  • To participate abroad in training or research programmes on a paid basis, whatever the concept or form of the remuneration they receive, without being bound by an employment relationship, provided that they have not previously been affiliated to the Social Security system.

• Hold Spanish nationality.
• To be over 16 years of age.
• Have a Social Security Number.

It is not required that the country has signed a social security agreement or convention with Spain.

No contribution period is required prior to applying for the special agreement.

The application for this special agreement can be submitted at any time.

The application for subscription can be submitted by any of the means indicated in the section "Registration, deregistration or change of data of the special agreement" in the section "Special Agreement Procedures and Formalities".

This special agreement shall be terminated for any of the causes established in the ordinary special agreement, except for non-payment within the regulatory period, in which case it shall be terminated for non-payment of the quotas corresponding to two consecutive quarters.

Subject responsible for the payment

The person responsible for paying the tax is the one generally established for the ordinary special agreement.

Contribution basis

The monthly contribution basis is the minimum contribution basis established at any given time in the Social Security General Scheme.

Determination of the payment due

The calculation of the payment due by the subscriber to this special agreement is that established in general for the ordinary special agreement. The reduction coefficient is 0.77.

Payment deadline

The payment is due within the month following each calendar quarter.

Method of payment

The method of payment for this special agreement is by direct debit or contribution slip.

Increase in the Contribution Basis after the special agreement has been concluded

The increase in the contribution basis after the signing of this agreement is by the same percentage as the increase in the minimum basis of section 1 of the general contribution bases table of the Social Security Special Scheme for Self-Employed Workers. As long as this minimum basis is not higher than the minimum Contribution Basis for the Self-Employed Workers or Freelancers in force on 31 December 2022 (€960.60), the minimum Contribution Basis applicable will be the latter.

• Article 15 of Order TAS/2865/2003, of 18 October, which regulates the special agreement in the Social Security System.
• RD 996/1986 of 25 April 1986 regulating the signing of the special agreement for emigrants and children of emigrants.
• In all matters not established in the aforementioned article, the provisions of Chapter I of Order TAS/2865/2003 of 13 October on the regulation of the ordinary special agreement, shall apply.