An MRE who has worked in Spain and contributed in Morocco can combine the Spanish retirement pension paid by the Instituto Nacional de la Seguridad Social (INSS) and the Moroccan CNSS, CMR or CIMR pension. The social security convention signed in Madrid on 8 November 1979 between Spain and Morocco, effective 1 October 1982, allows period totalization for entitlement in either country. The tax convention signed on 10 July 1978 prevents double taxation. This guide details the full procedure for an MRE to claim both pensions.
Costs & fees
| Informe de vida laboral (TGSS contribution record) | Free | Via Sede Electronica TGSS or sms-vida-laboral.es |
| CNSS Morocco contribution statement | Free | Via cnss.ma online portal |
| Convenio Especial (voluntary contribution) | Around EUR 320/month (2026 minimum base) | Maintain accrual after leaving Spain |
| Specialist expat retirement advisor (optional) | EUR 150-400 | Full INSS + Morocco audit |
| Cross-border pension transfer fees | EUR 0-15 per transfer | INSS pays in EUR to SEPA or non-SEPA account |
Timeline
Get the Informe de vida laboral and CNSS statement
Start by downloading the Informe de vida laboral from the Tesoreria General de la Seguridad Social (TGSS). Online access at sede.seg-social.gob.es using a digital certificate or Cl@ve, or by SMS to 638 444 444 with your NIE and Seguridad Social number. The document lists every Spanish contribution period by employer and scheme (regimen general, autonomos, agraria). In Morocco, the cnss.ma portal shows your contribution history. Save both statements in PDF. Any gap should be reported to TGSS via form TA.1 before claiming.
💡 Tip — If you no longer have a digital certificate after leaving Spain, request Cl@ve PIN by SMS or order the Informe by post from TGSS, Calle Astros 5, 28007 Madrid.
⚠️ Warning — Autonomos periods (self-employed) can have gaps if you interrupted contributions. Check every missing month.
Verify the minimum contribution period for entitlement
To open the right to a Spanish jubilacion pension, the minimum is 15 years of contributions (5,475 days), at least 2 of which in the 15 years preceding the claim. With fewer than 15 Spanish years, the 1979 Spain-Morocco bilateral convention allows totalization with Moroccan periods to reach the threshold. Example: 8 years in Spain plus 10 years in Morocco open INSS entitlement, calculated only on the 8 Spanish years. The INSS checks the convention automatically if you list your Moroccan periods on the claim form.
💡 Tip — Attach your Moroccan CNSS statement to the INSS claim. The INSS has a Convenios Internacionales office handling bilateral liaisons.
⚠️ Warning — The condition of 2 years contributed in the 15 years before the claim can be satisfied through the convention if you contributed in Morocco during that period, but it must be checked case by case.
Subscribe a Convenio Especial after leaving Spain if relevant
If you leave Spain before legal age and stop contributing, you can subscribe to a Convenio Especial with TGSS to continue voluntary contributions and keep accruing entitlement. The 2026 minimum base is around EUR 1,260 per month, with a contribution of about EUR 320 per month (~28%). The application must be filed within 12 months of the last professional activity in Spain. The Convenio Especial is useful if you are close to the 15-year threshold or need extra years to reach legal age without reduction.
💡 Tip — Request a simulation from INSS before subscribing. Compare the total cost (EUR 320 per month for 5 to 10 years) with the future pension gain.
⚠️ Warning — The 12-month deadline after the last Spanish activity is strict. Beyond it, the Convenio Especial is no longer available unless you resume contributory activity in Spain.
Submit the jubilacion pension claim to INSS
The jubilacion claim is filed with INSS via the Sede Electronica de la Seguridad Social or at a CAISS office. For Moroccan-resident MREs, attach form P1/MA to trigger the bilateral convention. The legal retirement age is moving towards 67 by 2027 (65 still available with 38 years 6 months contribution, 66 years 8 months in 2026 otherwise). Early retirement is possible from 63 (older workers) or 65 (general advance), with reductions. File the claim 3 months before the target date.
💡 Tip — INSS runs a phone support line at 901 16 65 65 (from Spain) that can guide expatriates through the process.
⚠️ Warning — INSS pensions are calculated on the last 25 contribution years (300 months) in 2026. If your main contributions were in low-wage 1990s years, the calculation can be unfavourable, making early retirement less attractive.
Claim the Moroccan CNSS pension in parallel
The Moroccan CNSS pension opens from age 60, before the Spanish legal age. You can claim CNSS at 60 while continuing to contribute in Spain until Spanish legal age. The CNSS claim is filed at any office in Morocco or online at cnss.ma, 4 to 6 months before the target date. For MREs with few Moroccan contributions (under 3,240 days), the 1979 convention allows totalization with Spanish periods. Mention your Spanish periods on the claim and attach the Informe de vida laboral as evidence.
💡 Tip — If you are near the 1,320-day CNSS minimum (lowered by decree no. 2.25.265 effective 1 May 2025), Spain-Morocco totalization may be enough to open entitlement to the reduced CNSS pension.
⚠️ Warning — The CNSS uses your 8 best salary years in the calculation. Continuing to contribute in Morocco at the ceiling after 60 can improve the Moroccan pension calculation.
Allocate tax on each pension under the 1978 convention
The Spain-Morocco tax convention signed in Madrid on 10 July 1978 and effective 17 May 1985 splits pension taxation. General rule: private pensions (private sector INSS, CNSS, CIMR) are taxable only in the recipient's country of residence. Civil service pensions (Spanish Clases Pasivas, Moroccan CMR for former civil servants) remain taxable in the paying country. An MRE settled in Morocco therefore declares his INSS pension only in Morocco, in his IR return. To avoid Spanish IRPF withholding, request a certificado de residencia fiscal from the Moroccan tax authority and submit it to INSS.
💡 Tip — Update your no residente fiscal status on the Agencia Tributaria portal to prevent automatic IRPF withholding.
⚠️ Warning — INSS may keep IRPF withholding until the Moroccan certificado de residencia fiscal is received. Regularisation is then done annually via a refund claim.
In depth
Spain hosts around 900,000 people of Moroccan origin, the largest non-European community in the country. The first migration waves date from the 1980s and 1990s, meaning a significant share of Moroccans in Spain are now reaching retirement age. The Spanish system rests on Seguridad Social (public pay-as-you-go pension), with occasional individual or company planes de pensiones (uncommon). For an MRE with 25 years of contributions in the general scheme at the average wage, the typical pension is between EUR 800 and 1,400 gross per month. The 1979 bilateral convention has allowed tens of thousands of Moroccans to combine Spanish and Moroccan entitlements, especially seasonal agricultural workers in Murcia, Almeria and Andalusia. MREs who contributed in the regimen agraria should pay close attention to its specifics (calculation rules differ from the general scheme).
❌ Common mistakes to avoid
- ✕Failing to request the Informe de vida laboral early and discovering autonomos gaps that can no longer be regularised.
- ✕Missing the 12-month window to subscribe a Convenio Especial after leaving Spain.
- ✕Forgetting form P1/MA on the INSS claim, delaying recognition of Moroccan periods.
- ✕Failing to provide the Moroccan certificado de residencia fiscal, triggering Spanish IRPF withholding on the pension.
- ✕Neglecting the regimen agraria: for former seasonal agricultural workers, calculation rules differ and some bonifications are not automatic.
🔗 Official links and resources
Spanish Seguridad Social (INSS)
Spanish public scheme, claims, pensions, Convenios Internacionales
Tesoreria General de la Seguridad Social
TGSS, Informe de vida laboral, Convenio Especial
Agencia Tributaria - Non-residents
Spanish tax authority, non-resident status, IRPF
CNSS Morocco - Member portal
CNSS statement and pension claim in Morocco
Cleiss - Spanish social security regime
Reference summary on the Spanish regime and the bilateral convention
❓ Frequently asked questions
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