The Spain-United States SSA will enter into force after it has been approved by both countries. Under U.S. law, totalization agreements are not considered treaties, so do not require ratification by the U.S. Senate. Instead, the U.S. president will transmit the text of the SSA to the U.S. House of Representatives. If the House takes no action to block it, the SSA will be considered approved by the United States. On average, U.S. totalization agreements have entered into force within a little less than two years from signing.3
The text of the SSA has not yet been made public.
For applicable social security rules and the liability (and future benefits) of mobile employees between the United States and Spain under the current totalization agreement, please consult with your professional tax adviser or a member of your KPMG LLP (U.S.) engagement team.