BOE-A-2026-15674 ·18 July 2026 ·acuerdo Low impact
Administrative

Spain and the UK: Social Security coordination with Gibraltar through new liaison bodies

This Administrative Agreement establishes the practical modalities for applying the Social Security coordination Protocol between Spain and the United Kingdom regarding Gibraltar. It defines the liaison bodies responsible for issuing documentation, exchanging information, and resolving disputes (Art. 1.2). The agreement is part of the framework of the EU-UK Agreement published on 14 July 2026 (BOE index ref).

In 2 key points

  1. The INSS acts as the liaison body for most schemes and benefits (Art. 1.2.a.i). (art. 1.2.a.i)
  2. The General Social Security Treasury manages the determination of legislation and the recovery of contributions (Art. 1.2.a.v). (art. 1.2.a.v)

How it affects those involved

For workers and beneficiaries with links between Spain and Gibraltar, the agreement ensures operational efficiency in managing benefits and determining applicable legislation. Spanish administrations (INSS, ISM, DGOSS, SEPE, and the General Social Security Treasury) act as specific contact points depending on the social security scheme (Art. 1.2). This facilitates the recovery of contributions and assistance in compensation procedures.

Lifecycle

2026-07-18PublishedPublished in the BOE
2026-06-25Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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