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 in Madrid in 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) | Check with the TGSS | Via Sede Electronica TGSS or sms-vida-laboral.es |
| CNSS Morocco contribution statement | Check with the CNSS | Via cnss.ma online portal |
| Convenio Especial (voluntary contribution) | Check with the TGSS | Maintain accrual after leaving Spain |
| Possible fees of a professional consulted | Check with the professional | Set by each professional |
| Cross-border pension transfer fees | Check with the bank | Depending on the bank and INSS payment arrangements |
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. 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 the TGSS before claiming.
💡 Tip: If you no longer have a digital certificate after leaving Spain, the other ways to obtain the Informe (Cl@ve, post) should be checked with the TGSS (seg-social.es).
⚠️ 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. Moroccan periods are to be listed on the pension claim.
💡 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.
Check the Convenio Especial after leaving Spain
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 subscription conditions (contribution base, monthly contribution, time limit) are set by the Tesorería General de la Seguridad Social and should be checked on seg-social.es.
💡 Tip: A pension simulation can be obtained from the INSS.
⚠️ Warning: The time limit for subscribing to a Convenio Especial should be checked with the TGSS.
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 an MRE residing in Morocco, the claim must list the periods completed in Morocco. In 2026, the ordinary jubilación age is 65 for people with at least 38 years and 3 months of contributions and 66 years and 10 months otherwise; the general rule (67, or 65 with 38 years and 6 months of contributions) applies gradually (seg-social.es). The conditions for early retirement should be checked with the INSS.
💡 Tip: The contact details of the INSS information service for insured persons living abroad are on seg-social.es.
⚠️ Warning: The calculation period for the base reguladora should be checked on seg-social.es.
Claim the Moroccan CNSS pension
The Moroccan CNSS pension opens from age 60, before the Spanish legal age, provided all salaried activity has ceased (CLEISS). The CNSS claim is filed with the CNSS within 6 months of ceasing work. For MREs with few Moroccan contributions, the 1979 convention allows totalization with Spanish periods; since Decree No. 2.25.265, insured persons with at least 1,320 days and fewer than 3,240 days of insurance may receive a minimum pension of 600 to 1,000 dirhams (maroc.ma). Mention your Spanish periods on the claim and attach the Informe de vida laboral as evidence.
💡 Tip: The 1,320-day insurance threshold applies from 1 May 2025 (maroc.ma); the effect of Spain-Morocco totalization on this threshold should be checked with the CNSS.
⚠️ Warning: The CNSS pension is calculated on the average salary of the 96 declared months preceding the last month before retirement age (ACAPS).
Allocate tax on each pension under the 1978 convention
The Spain-Morocco tax convention signed in Madrid in July 1978 and effective 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
The Spanish system rests on Seguridad Social (public pay-as-you-go pension), with occasional individual or company planes de pensiones (uncommon). 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.
- ✕Not checking with the TGSS the time limit for subscribing to 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
Seguridad Social - Retirement pension
Retirement age and minimum contribution period
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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