Question
Has anyone here gone through the process of proving you are covered by Spanish social security as an autonomo in Spain so that you don’t also need to pay into SS in the US tax filing? My Spanish lawyers have told me what proof I need, but not how or where to submit it.
Answers
These are the answers of Spainguru’s Facebook group members:
“I have done it several times. Here is a template – fill in the blanks and mail to the address at the top. They will mail you back the completed E/USA 1 form, that you then send to your accountant in the States for filing of your US taxes.”
-BEGINNING OF TEMPLATE-
Tesoreria General Del La Seguridad Social Ministerio de Trabajo Migraciones y Seguridad Social Cl. Astros 5-7 28007 Madrid
Estimado Sr o Sra,
Soy ciudadano estadounidense. Resido en España y estoy afiliado a la Seguridad Social en régimen de trabajadores autónomos.
Según la administración americana, y en función del Convenio sobre Seguridad Social entre España y los Estados Unidos de América publicado en el BOE núm. 76 de 29 de marzo de 1988, necesito un “Certificate of Coverage” del gobierno español que certifique que estoy cubierto en España y por tanto no tengo que pagar el impuesto de la Seguridad Social en EEUU. El formulario es el E/USA.1 y bis y lo tramitan desde su oficina.
Por favor envíenme el formulario firmado a:
YOUR ADDRESS HERE
Mis datos personales son:
Nombre: YOUR NAME HERE Fecha de Nacimiento: YOUR DATE OF BIRTH HERE Ciudadanía: Estadounidense NIE español: YOUR NIE HERE País de residencia: España Número de la Seguridad Social en España: YOUR SPANISH SOCIAL SECURITY NUMBER Número de la Seguridad Social en EEUU: YOUR US SOCIAL SECURITY NUMBER Naturaleza del trabajo en régimen de autónomo: Consultoría Fecha de alta en régimen de autónomo: DATE YOU REGISTERED AS AUTONOMO IN SPAIN
Muchísimas gracias por su ayuda
Firmado en XXXXXXX, a XXXX de XXXX de XXXX,
YOUR NAME AND SIGNATURE HERE
Tel: YOUR TELEPHONE YOUR EMAIL
-END OF TEMPLATE-
“You have to do it every time you file?” – “Yes – I normally sent the letter to Madrid in January, and received the certification in February.”
“Are you autonomo in Spain and talking about paying self-employment taxes (social security/Medicare) in the U.S.?” – “Yes.”
“You are supposed to zero the self-employment taxes on your 1040 and write EXEMPT – SEE STATEMENT, then attach to your return a copy of the Certificate of Coverage from Spain and a statement that you are exempt because you are covered by social security in Spain.”
Conclusion
Navigating US tax filing as a Spanish resident involves proving coverage by Spanish social security to avoid dual social security contributions. This process requires obtaining the E/USA 1 form by sending a template letter to Madrid, typically done annually in January to receive the certification by February.
When filing US taxes, zero out the self-employment taxes on your 1040, attach the Certificate of Coverage from Spain, and include a statement of exemption. This ensures compliance with both US and Spanish tax regulations.
