Special Agreement for additional contributions by Customs Agency workers affected by Spain joining the Single European Market

• When they are made through the "Registration in special agreement" service available at the Social Security e-Office, the applications must be accompanied by the documentation described in the "Attached documentation" section of the aforementioned service.
• When formulated through the submission of Form TA.0040 - Application for registration/ change of data/deregistration/suspension/resumption of the special agreement, the applications must be accompanied by the documentation described in the instructions of the aforementioned form.
  

The application for registration may be submitted within one year of meeting the requirements for signing this special agreement, by the means indicated in the section "Registration, deregistration and changes to the special agreement" in the section "Procedures and formalities for special agreements".

The starting date of this special agreement shall be the first day of the month following the month in which the application is submitted.

This special agreement shall terminate for any of the following reasons:

• Due to acquiring the status of retirement pensioner or permanent disability pensioner.
• Due to failure to pay the instalments corresponding to 3 consecutive monthly payments or 5 alternative monthly payments, except in cases of force majeure.
• Death of the subscriber.
• By decision of the subscriber. The request for cancellation of the special agreement can be made through the channels indicated in the section “Registration, deregistration or change of data of the special agreement" in the section “Special agreement procedures and formalities".
  

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

• Be in the service of a customs agency on 1 January 1992 and have left the service of the same company between 1 January and 31 October 1993.
• Be registered or in an equivalent situation in any Social Security Scheme on the date of submission of the agreement and contribute, where applicable, at a lower rate than that which would have applied on the same date, duly updated, if they had kept their job in those companies.
• Not having acquired the status of retirement pensioner or permanent diasbility pensioner before 1 January 2008.

It is not necessary to prove a previous period of Social Security contributions.

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 contribution basis under the special agreement is the difference between, on one hand, the average of the contribution bases for the 12 months preceding the employee’s departure from the customs firm, revalued by the same percentage as the increase in the maximum contribution basis for the year of the settlement period, in respect of which the contribution basis is calculated, and, on the other hand, the contribution bases applicable to the new employment.

Determination of the payment due

The calculation of the amount to be paid by the subscriber to this special agreement is that established in general for the ordinary special agreement. The reduction coefficient is 0.80.

Payment deadline

The deadline for making the payment is the third calendar month following the month to which it refers.

Method of payment

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

Royal Decree 1513/2009 of 2 October, regulating the conclusion of a special agreement with the Social Security system by employees of customs agencies who were affected by Spain’s accession to the European Single Market.

The special agreement shall be suspended during any periods in which Social Security contributions in respect of another activity exceed those that would have been payable in respect of their posts at the customs agencies, once these have been updated.

The purpose of the contributions under this special scheme is to provide retirement benefits.

The deadline for deciding on the application to sign this special agreement is that established in general for applications to sign up to this ordinary special agreement.