The Fellow Document


More information about the Spanish Social Security scheme and general rules can be found at



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More information about the Spanish Social Security scheme and general rules can be found at



http://www.inem.es clicking at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "¿Quienes somos?"
About how to proceed with affiliation and inscription at
http://www.inem.es clicking at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "Inscripción y afiliación"

About payments to the social security at



http://www.inem.es clicking at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "cotización", and then "Regimen General de la Seguridad Social"

About Social Security benefits at



http://www.inem.es clicking at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "prestaciones"
In this section you would be able to find national health system benefits, maternity, retirement, family matters etc.,
Reminder: the Marie Curie contract falls into the category of the General Regime (Régimen General) of the Spanish Social Security Scheme.
If the Fellow is a student, (s)he will not have to pay N.I. contributions unless (s)he is a full-time student, is paid by an employer at the same time.
Family members of research fellows are ensured rights as family members, and the definition of a family member is defined according to the scope of application of the benefits they can claim.



    1. Health services




      1. Health and Insurance

The Spanish Health Care system has been shaped by all the public health structures and services, which are formed by the State Administration Health Care Services and those of the Autonomous Communities. Each Autonomous Community forms a Health Care Service integrated by all the centres, services and establishments of the Community, the "Diputacion", the City Hall and other intercommunity Territorial Administrations.


The planning for each Community Health Care Service is based on geographical limits, the Health Care field and the basic structures of the health care system, which are responsible for the united management of the centres and establishments of the different Health Care Services of the Autonomous Communities within their territorial limits and for the health care services and the programmes developed by them.
The aim of the Health services of the social security is to give medical and pharmaceutical benefits needed to everyone. The organism entitled of these services is the "Instituto Nacional de la Salud" (INSALUD) or the autonomic transferred organism in the autonomic regions of Spain.
More information about who can benefit from these services can be found at
http://www.inem.es clicking at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "prestaciones", then "asistencia sanitaria", then "Régimen General", and then "beneficiarios".
And about the coverage of these services at
http://www.inem.es clicking at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "prestaciones", then "asistencia sanitaria", then "Régimen General", then "Contingencias protegidas".
Any query about health care system can be obtained from the closer information points that can be found at
http://www.inem.es clicking at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "prestaciones", then "asistencia sanitaria", then "Régimen General", then "Contingencias protegidas".
and clicking at the same address at "Índice de servicios", then "Secretaría Estado Seguridad Social", then "prestaciones", then "asistencia sanitaria", then "Régimen General", then "Documentos que deben acompañar a la solicitud", then "Centros de Atención e Información de la Seguridad Social"
Dentists are not included in the Health system except for tooth extractions at the Health centres.
In order to receive sickness benefit, the workers suffering some accident or sickness maintain the right of health care during the whole process, even they contract is finished after starting the process.
4.2.2 Hospitals and Physicians
As a rule, there is a free choice of general practitioner within the Health centres. To prove the right to receive medical treatment at a Health centre, it is necessary to show a Health Insurance Card stating one's address and personal identification number. Urgent treatment at a casualty ward will always be available even if one cannot show a medical card. Family members, i.e. a spouse or cohabitant and children under 18 years, enjoy the same rights. This means that a research fellow after arrival in Spain the health centre in order to choose his/her doctor.


      1. Maternity Insurance



To receive maternity benefits one can either have a legal contract, paying National Insurance, or at least having paid 180 days during the last 5 years. You can find more information at



http://www.inem.es clicking at "prestaciones", then "maternidad", then "Régimen general"
4.3 Unemployment
There are basic rules: in contrast to other benefits, this applies only if the person completed a certain period under the legislation of the country in which the benefits are claimed, immediately before becoming unemployed. Therefore, a person cannot claim unemployment benefit in a country if (s)he was not ensured in that same country immediately before (s)he became unemployed.
After the end of the contract, the Fellow can benefit from unemployment benefit based on the National Insurance contribution during the last 180 days (there are some maximum and minimum). It is possible obtain longer unemployment benefits if you can provide prove of earlier employment with the E303 form of your home country or other European countries. If you use this benefits you must take into account that you should declare this incomes in the "Declaración de la renta" as well. You should give to the INEM office a proof of your legal unemployment state. The university or research centre will provide you with the documents needed, but you should request and bring them to the INEM office within 15 days after the end of the contract.
Before you leave the country once ended the contract you should ask for the E303 form at your INEM office in order to be able to receive unemployment and pensions benefits for the National Insurance paid by the time of the contract. More information about export of social security benefits can be found at
http://www.inem.es clicking at "prestaciones", then "exportación de prestaciones"
The E303 document allows the liaison to be made with the other country. With this Form, the new host country will examine from the point of view of its legislation how to assess the Fellow's allowance.
Unemployment; Fellows who leave Spain after the termination of their fellowship can transfer the accumulated contributions to the social system at home. In this case, the policy of the home country will decide the amount of unemployment benefits and length of entitlement. It is important to be able to prove all contributions paid to the Spanish security system. In a form E303 in its specific Spanish version all the relevant information will be coded so that it is possible to transfer into the home country.
4.4 Retirement and Pension Schemes
There are general rules about old-age pension:


  • Waiting periods: If the period during which the person has been insured in a country is not long enough to qualify for a pension in this country, account will be taken of any periods of insurance which (s)he completed in other countries.

  • Residence or stay abroad: The old-age pension will be paid to the person regardless of where (s)he stays or resides within the European Union or the European Economic Area without any reduction, modification or suspension. This applies not only to former migrant workers but to all pensioners residing in another State.

General information about Retirement and Pension Schemes can be found at:


http://www.inem.es clicking at "prestaciones", then "jubilación", then "Régimen general"
When the Fellow goes back permanently to his own country (or another EC country), (s)he should first inform the local Directorate of Social Security office, a few weeks in advance of the intended date of departure.
Whatever the situation, his/her work period in Spain will be taken into account at the time of the retirement. If (s)he receives both a Spanish and a home country pension, it will be the latter which will pay his/her pension. In the case when (s)he receives a Spanish pension and will eventually obtain another EU pension at a later date, when the pension from every EC country becomes payable, the health care liabilities will be reviewed. If the situation has been modified, the health care costs will then be the responsibility of the other EC country.
Afterwards, each country will send details of his insurance record to the others. They then work out how much to pay the newly retired European citizen. Concerning the different contributions for the insurance and scheme, the country will pay the totality or just in part. Therefore, the Fellow must keep a proof of his attendance as a worker in Spain, and ask the Form E 301 your unemployment office.
4.4.1 Information on voluntary insurance or social contributions
It is possible to supplement the coverage one has through the universal health insurance system by taking out an additional insurance with a private insurance company. In this case, extra costs such as those incurred at the dentist, optician and chiropractor are reimbursed. Private pension schemes exist to supplement the old-age pension, and it is possible to pay to such a system and get a reduction in taxable income, except when paying the specific tax for researchers.



  1. Tax System




    1. General Rules of Taxation: income and council tax

General Rules of Taxation: The following guidelines have been issued in light of the information obtained from local tax offices. They should be considered as general information that could be different in each particular case and may change with time. Although extreme care has been taken to collect and publish them, no responsibility is accepted for any inconvenience or misunderstanding caused for its interpretation.




    1. Introduction

The Spanish "Hacienda" charges tax on income arising in Spain, whether or not the person who receives this income is a Spanish resident. Special rules apply in some circumstances and you may benefit from a tax relief. The following paragraphs aim to give you general guidance on the Spanish tax system. You should bear in mind that whether the guidance is appropriate in a particular case will depend on all the facts of that case. However, this matter is subject to change from year to year, and by the year 2000 the Spanish tax system will introduce major changes.


If you have any queries on your tax position, you should contact your "Delegación de Hacienda" office. Your employer/administrator will normally be able to tell you the address or you can find it at
http://aeat.tsai.es clicking on "Contactar con la agencia tributaria", then click on "Direcciones, teléfonos y E- Mail de Delegaciones y Administraciones", then click on the map.
More detailed information about the tax system, liability, income tax, etc. can be found at http://aeat.tsai.es however it is a complex web page and possibly you would need some help to extract the information you may need.


    1. Tax liability: Who has to make the Declaration of I.R.P.F.

Those persons resident in the country during the tax year and having received taxable incomes must submit a tax declaration. You will always be regarded as resident in Spain if you are physically present in the country for more than 183 days during the tax year (the 12 months starting with 1 January in one year and ending with 31 December in the following year). However, if the taxable incomes are less than 1.200.000 pesetas of gross salary you may not be obliged to submit the Declaration of I.R.P.F. (this amount was fixed for 1998 tax, however it may change from year to year).


It is possible to be resident in both Spain and some other country (or countries) at the same time. If you are resident in another country, this does not mean that you cannot also be resident in Spain. If you are resident in both Spain and another country with which Spain has a double taxation agreement, there may be special provisions in the agreement for treating you as a resident of only one of the countries for the purposes of the tax payment. This will affect your final tax position in Spain.


    1. Income Tax

As stated above, some taxes are applied at the source and the employee should submit the "Declaración de la renta" in June, with the purpose of balancing the taxes to be paid or returned. To fill the form you should first acquire it at any "Estanco" (Tobacco shop) or "Delegation of Hacienda". You can acquire also a diskette containing the software called "PADRE" where you can introduce your data and then fill in the forms. Possibly you will need some help if you are not familiar with the Spanish terms and their significance. Some colleague may help you, but you can ask for help free of charge in the "Delegación Provincial de Hacienda" where they can help you to fill in the forms. You can also hire some expert professional advice at a moderate price, take into account that a "Declaración de la Renta" may become very complex if you have some other incomes and relief.


Category 20:
If you are a Category 20 fellow, take care when you sign your contract that you are not considered as an employee. However, it does not mean that you must be considered one to be obliged to submit your "Declaración de la Renta"; if your gross salary is lower than 1.200.000 pts in 1999 tax year. It may be convenient, in any case to make some previous calculations and check if the Spanish "Hacienda" must return to you some of the money retained as I.R.P.F. from the source.
Category 30, 40, and Return fellowships:
Category 30 fellows are liable for tax (and National Insurance); the details depend on the nature of the agreement between the host institution and the fellow. Where a fellow is employed, tax should be deduced by the source. However, if the percentage of the I.R.P.F. deduced in by the source is low, then, when the "Declaración de la Renta" is done, you should pay directly to the "Hacienda" a larger amount of money. In the contrary case, i.e. the percentage retained as I.R.P.F. was too large, then when the "Declaración de la Renta" is made, the Spanish "Hacienda" will return to you the excess of money, retained earlier.


    1. Tax Allowances and Relief

There are some changes in the "Declaración de la Renta" if you decide to submit it jointly with your partner. As there are so many possibilities and definitions in the law, it is advisable that you seek some expert assistance. There are certain tax allowances and relieves based on your personal circumstances taht can be applied. Private medical assistance (dentist, glasses, etc.), providing legal receipts, is a personal tax relief.



You can not claim deductions for expenses incurred in the performance of your employment duties as is understood that your employer will carry with all these expenses.

(This document contains contributions from Fernando de Castro, Enrique Fernández, Javier Gilabert, Christine Heller and Magdalena Rafecas)


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