Professional Documents
Culture Documents
This Fellow Document is a guide for Marie Curie Fellows in Spain with respect to social
security, taxation, and administration. Some further information (e.g. about social life, etc.)
is also available, but dependent of the place where you are. Most universities or research
centres have offices of information for foreign students. Since the law is subject to constant
change, this document will be updated regularly. The latest version can be found on the
World Wide Web pages of the Spanish Group of the Marie Curie Fellowship Association.
It is important to emphasise that this document is neither exhaustive nor legally binding.
The Spanish Group of the Marie Curie Fellowship Association cannot accept any legal
responsibility for the correctness of this guide. Feedback is welcome on the content and
usefulness of the Fellow Document (if you have any suggestion about this guide, please send
it by E-mail to jgilab@fcu.um.es).
Introduction
The Marie Curie Fellowship Association has been created to provide a distinctive identity for
the scientists past and present recipients of European Community research grants. The
objectives and activities of the Association are:
to create a more visible identity and to increase the prestige of Marie Curie
Fellows
to facilitate contact between Fellows during and after their Fellowship
to establish structural links with the research environment, including industry
to stress the European dimension of Marie Curie Fellowships
to enhance the public's appreciation and understanding of science
The Spanish Group has similar objectives at a national level, with emphasis on the two
following points:
to enhance communication among Marie Curie Fellows in Spain and to
establish a network through the use Internet facilities (electronic mailing list,
WWW site) and through regular meetings in form of discussion groups, seminars
and workshops to different topics.
to solve practical problems arising for new Fellows in Spain.
This document addresses the second objective. Although it does not pretend to resolv all
potential problems, it brings together practical information otherwise scattered in different
places and provides advice to guide MC Fellows during their stay in Spain.
Introduction
1.1 History of European grant schemes
1.2 Principles behind the fellowship
1.3 Arrival in Spain, practical steps to take when arriving and leaving Spain
2.
3.
4.
5. Tax System
5.1 General Rules of Taxation
5.2 Introduction
5.3 Tax liability: Who have to make the "Declaracin de la renta"
5.4 Income tax
5.5 Tax allowances and relieves
1. Introduction
A person working in Spain paid by the Marie Curie Fellowship scheme will, in principle, has
the same rights and obligations as other persons working in the Spanish labour market. They
will be legally employed as individuals for a fixed period with their salary based on the
collective agreement between the relevant trade union and the Spanish State. A person's legal
position concerning employment does not alter according to whether he/she is employed by a
state organisation, public organisation, private organisation or an international (or
intergovernmental) organisation when it comes to the status of the person employed. A contract
stating the conditions and length of employment has to be made between the person and the
organisation concerned.
Principally these arrangements will not differ from contracts in the Spanish labour market. The
contract will normally state the wage and pension conditions which apply in this collective
agreement. In all other aspects the research fellow will have the same status as an employee in
Spain and can receive residence and work-permits in accordance with EU-rules, as long as they
are employed to do research activities in accordance with the contract. However, under the 5 th
Framework Programme of the EC, Category 20 fellows will normally be considered in Spain as
doctorate students. If they are registered as Ph.D. students at a Ph.D. programme and following
the courses in relation hereto and they are here as part of their Ph.D. project they will be looked
upon as students.
As the Marie Curie Fellowship programme emphasises the research activities, and the research
is part of the expected outcome of the work, it can be assumed that most of those coming to
Spain would be considered as working in Spain. They will then be employed as researchers on a
contract with a wages in accordance with collective agreements and the correct level of wages
will be dealt with in an agreement between the institution and the research fellow.
In relation to the social and fiscal regime, this division has mainly an impact on coverage of
different types of social benefit. For instance, a person considered as a student would have less
coverage and would not be able to use the specific tax, since this applies to researchers only.
the general conditions define the amounts to be paid to the host institutions
the grant accounts for differences in the cost of living in member states, salary costs
covered by the employer for hiring a researcher, and travel allowance
the different social and fiscal contributions in the member states lead to variations in
net salaries from one country to another
Fourth Framework Programme 1994-1998 : Training and Mobility of Researchers (TMR)
a proposal for a unique contract between the grant holders and the Commission has
been rejected by the national delegations of France, Germany and Denmark
grants should provide income comparable to those of national researchers at an
equivalent level
in comparison with the HCM programme the TMR gross salary has been reduced by
about 10% (cat 20) or 15% (cat 30) of gross income in many countries, but
publications and conferences have no longer to be covered by the salary
mobility allowance has been introduced Generally speaking, the changes are towards
localisation of the contract both in terms of its administration and integration into the
employment infrastructure of the host country.
Fifth Framework Programme 1999-2002 : Marie Curie Fellowships (MCF)
Time for Category 20 grant has been reduced to 9 months.
1.2
The actual amount allocated in the grant, is jointly determined by the Commission and the
representative of the host country. Fellows funded under the same category and working in the
same country should receive the same standardised grant regardless of marital status. The grant
should be similar to the salary of local researchers of equal qualifications and experience in the
host country. Furthermore, a monthly flat-rate and possibly tax free allowance should be offered
as a compensation for the higher costs for living in a foreign country. Besides the
aforementioned principles concerning remuneration, another principle is the integration of the
fellow into the local social security system.
First, we can consider Spain as a very diverse country with much more to offer than sun
and beaches. In fact, Spain is one of the biggest countries in the European Union (only the
unified Germany and France have a bigger surface), and a rich cultural diversity exists inside of
its borders. In this text, we will to present Spain, and attract you to come and work in Science in
Spain. Yes, Science too.
In merely 100 Km, the weather, the countryside, the cities, the people, the gastronomy is
absolutely different. It happens quite a lot of times when traverse Spain. The topical South, hot,
with the constant presence of the Islamic heritage in the monuments and in the phenotype of the
people, the universal Andalusia, in fact has all these things, and, of course, many others. How
many of you know that only a few Km away from Seville, in Cadiz, which is in the middle of
the hottest area of continental Europe, there is a small group of mountains called the Sierra de
Grazalema, which has the highest rainy measure of Spain?. Even higher than in the green North
and comparable to many places in the United Kingdom. Something similar occurs in the
mountains between the dry Extremadura and Seville, where the pigs with which produce one of
our national treasures, the Iberian ham, pata negra, are grown. Just in the East of the same
Andalusia, in Almera, you can find a real dessert, a place that you have probably seen in many
of the spaghetti-westerns. Surprised? This is only one example; we will give you some more,
but you can discover them yourself by coming to Spain.
Two big cities, with equivalent populations and importance, are Madrid and Barcelona.
Madrid is the capital, a modern city that has rapidly developed during this century, especially
during the last 50 years. It is the real crossroad of the country, an open place where people
converge from all different regions, and now, many people from all the European countries who
come to work and study. Madrid is the highest capital in Europe, 700 m above sea level, which
provides it with a continental weather, dry and hot in the summer, cold in the winter. The winds
blowing from the mountains in the near vicinity clean the atmosphere of the industrial
agglomeration, something already known since the Medieval Ages: King Philip II built the
famous monastery in these mountains where he wanted to finish his days: El Escorial. And
Velzquez, the great painter of the XVIIth century born in Seville, moulded it in his series of
portraits of the Royal family. Madrid, obliged to him, exhibits his major works as part of the
masterpieces that from the permanent collection of the famous Prado Museum -known as one of
the most important art museums in the world. More recently, Madrid has been complemented
with more modern collections found in the Thyssen Museum and the CARS (Queen Sofia Arts
Centre): many experts say that Madrid only needs one piece of Leonardo da Vinci to reach the
highest place in the pictorial ranking. Neighbour to El Prado, you can find the oldest Botanical
Garden in the world.
The historical rivalry with Barcelona, the biggest city in the European Mediterranean coast, is
one of the motors that contribute to development in Spain. Barcelona traditionally cumulated a
lot of industry, and was the classical way of mixture between Europe and Spain after the
decadence that started at the end of the XVIIth century. The rich Barcelona, mixture of gothic
tradition and modernist architecture (Gaud, of course), the cosmopolitan population in constant
contact with Paris and France in general, and through them with Europe, supposed the cultural
influx in the last two centuries, a modern equivalent of the Santiagos route in the Medieval
Ages.
Although it is true that in Madrid and Barcelona there is a large industrial concentration,
and the great majority of the research centres in Spain, it is also true that Spain is one of the
more decentralised countries of the European Union. The dispersion of the relatively small
Spanish industry, with the classical big industrial poles of Catalonia and the Basque country,
was transformed in the recent democratic system started in 1975-77 in a country with a
decentralised administration divided in 17 autonomic regions. Many efforts are developed now
by these regional administrations, which results in an emergent decentralised economical
activity. For example, even in classical agricultural communities, as are both Castilles-Leon,
North of Madrid, and Castille-La Mancha (birth-place of Don Quixote and Sancho Panza, since
Miguel de Cervantes was born in Alcal de Henares, near Madrid) South of the capital and
Extremadura. And if it is true that both Madrid and Barcelona have close to four million
inhabitants, cities like Valencia, Bilbao, Seville, Malaga, Saragossa have populations ranging
between half and one million, with important and diverse economical activities.
But maybe, many of you have first or only visited Spain to go to the famous beaches of
the Mediterranean coast. In fact, diversity is so important in Spain that the large and open
beaches of the south (Malaga, Granada, Almeria), compared to the small and closed in the Costa
Brava or in places in the Comunidad Valenciana and Murciana, have little or nothing in
common. But the differences are so subtle, but yet so clear, as the taste of the different fishes
that you can try in Andalusia, Comunidad Valenciana, Catalonia or Murcia.
Absolutely Mediterranean, of course, by their four sides, as we say in Spanish, are the
Balearic islands: Majorca, Minorca, Ibiza and Formentera. Have you visited them? Them? Yes,
they are really different, one from each other. This Autonomy is one of the favourite places for
tourists, but for all of them, those looking only for sun, incredible beaches and fun, but also for
those, at least as many as the first, who look for peace and silent beaches: to sum up, a real way
of life. Palma de Majorca, the capital of this region, has been traditionally considered as one of
the best cities to live in Spain, lined with unaffected elegance and art de vivre. The north of the
island, chosen by Chopin or Robert Graves, with snows in the Puig Major, contrasts with the
south, more similar to Minorca and Ibiza (the island in which there is no space for another small
hill). It is really difficult to find beaches with clearer blue waters than in these four islands,
undoubtedly one of the roots of the economical boom experimented in them since thirty years
ago, and today the biggest in Spain.
The other islands of Spain are the volcanic Canary islands in the Atlantic ocean. This
archipelago hides, again, an incredible diversity. The islands more in the East (Lanzarote,
Fuerteventura), in front of the Sahara, are desert and lunar, but the ones more in the West (from
Tenerife to Hierro, Gomera and La Palma) are exuberant as in the tropical films. The two big
islands, Tenerife and Gran Canaria had developed services, including, of course, universities,
and one of the most famous and top research centres in Spain: the astrophysical observatory, a
European project. Good weather, strong personality, warm people,... What else do you need to
go and work there?
In both Castilles, and in Extremadura, Spanish splendour still resonates in the old cities
and villages full of History and Art. In Leon and even more in Burgos, the typical Spanish
gothic style cathedrals, more rustic than those in France, and as unforgettable as the strong and
tasty gastronomy, one much more cultural richness. Extremadura confounds its roots in the
Roman Empire, with Mrida and its theatre, and many expressions of the Romans in our
country, as important as the aqueduct in Segovia (Castille-Leon). The dry province of Badajoz
contrasts with Cceres, the wet and incredible province that surrounds the capital city of the
same name, which is one of the best preserved in Spain. Again in Castille, cities as Toledo,
Salamanca, Segovia and vila exhibit centuries of History in each stone. And the stoic and
peaceful countryside, described by the Argentinean novelist Arrieta as sullen and untroubled as
a monks soul. Salamanca has also one of the oldest universities in Europe, originally founded
in Palencia, and the academic life is both, the heart and the blood of this city tilted on its
students.
In the North of Spain we can travel through different relics of Gaelic roots: from the
mild Galicia, shellfish and melodic voices over a mixed scenario of sea and soft green
mountains, trough the more severe Asturias and Cantabria, till the industrial Basque Country.
The small farms and agricultural properties, old industries and the spiritual presence of the large
amount of immigrants, going from Galicia, Asturias and Cantabria to almost every corner of
earth of earth. Santiago de Compostela, an old and marvellous city, the pilgrimage for Christians
coming from all the world, in confluent ways perfectly established since close to one thousand
years, to reinforce and renew the deep Christian sentiment of our country. There you will
encounter another of the oldest and more traditional universities in Spain, represents the double
face, contoured by modern cities: La Corua and Vigo. The old Oviedo and the industrial Gijn
represent one of the more traditional rivalries in Spain, both cities in Asturias, a place that has
produced an incredible number of Spanish figures. Santander and San Sebastian are the elegant
summer residence, with particular ways of life, including, of course, gastronomy, based, of
course, in the excellent quality of the fish and shellfish, there. As everywhere in the North,
climb the mountains, and experiment the differences and the similarities between this little
villages in the mountains, many of them mainly isolated, with those in Castille, at the other side
of the mountains, or with the white-villages in Andalusia and the rest of the South. Bilbao is one
of the traditional industrial capitals of Spain, immersed now in a big process of re-definition and
host of the new Guggenheim museum.
The North leaves the sea in Navarra, the small villages and farms, and, of course,
Pamplona and its universal feast: the Sanfermines, immortalised by Hemingway, maybe the best
known popular feast of Spain, even more than the Fallas of Valencia, the horses of San Juan in
Minorca or the Tamboradas in Castuera (Aragn), were the cinema director Buuel was born.
Navarra, the western Pyrenees, has a lot of common things with Aragn, and in the borders
between these two regions was born and grew the most important Spanish scientist in the
History, and one of the most actual all over the world: the neurohistologist Santiago Ramn y
Cajal, the only Spanish scientific Nobel Prize with the Asturian biochemist Severo Ochoa. The
universal painter Francisco de Goya was another of the gifts from Aragn to Spain and to the
rest of the world. The roots of Aragn rest in places as Jaca, in small villages in the middle of
the mountains, overlooking the plains which extends trough Saragossa till the mountains
surrounding Teruel, one of the coldest places in Spain. A similar disposition can be observed in
the inner Catalonia, away from the Mediterranean Sea and from Barcelona.
La Rioja is another small and prosperous region, lovely small and historical towns and
villages in the middle of a sea of wheat dancing under the blow of gentle and refreshing winds.
These wheat fields surround the vineyards of one of the famous Spanish wines: Rioja.
Conserving the strong character of the typical Spanish grape, Tempranillo, the mixture with
other types has opened the world markets to this production, as with our Ribera del Duero, for
example. If you consider vegetables a gastronomic feast, then come to Murcia. Murcia, in the
south, is a succession of fruit gardens, and the production is extensively known all over Europe,
as happens with the oranges and citric products in the Comunidad Valenciana, another region, as
the first, selected by many people to live because of its mild and temperate weather. In fact, if in
December you see from the aeroplane that the mountains in Alicante are white, think of the
flowers of the almond-trees and not of the snow.
And we have come back to the South, the same place where we started our tour. South
for us starts on the North African coasts, in Ceuta and Melilla, the two small and old Spanish
cities, long time unknown to most of us. They explain many things, and perfectly combine with
the famous Andalusian cities: who has never heard something about Granada, Seville or
Cordoba? Places where, again, the remote and mixed history is present in the normal life of
powerful cities, with big and old universities. The music -flamenco-, the eternal presence of the
Spanish horses and the bulls -toros de lidia, although they also exist in Salamanca and
Extremadura, for example- in the fields -dehesas, maybe the more typical ecosystem of Spain-,
the character of this happy people -and its strong and nice accent when the speak our languagehave been representative of our country. We have the prove: imagine in the Spanish myths
incorporated to the Western culture, as Don Juan, or Carmen, for example, both coming from
the South.
Of course, it is not easy, outline Spain in a few words but we hope we reach more or less
accomplished. But it is true that the diversity here is huge, and everyone can find the ideal place
to live. Look for a work in Spain, then: it is your choice.
You can find much more information about many other aspects of Spain at
http://sispain.com
This web page has links to the "Boletn Oficial del Estado" B.O.E., Foreign Affairs Ministry
"Ministerio de asuntos Exteriores", all the Spanish universities and many others about Spanish
wines, gastronomy, Flamenco, etc.
Shops are generally open from 9:00 to 19:00, Monday to Friday and from 9:00 to 13:00 on
Saturday. Shopping centres and big surfaces are usually open daily from 10 to 21 except on
Sundays.
Banks are open from 9:00 to 15:00, Monday to Friday. In major cities, some agencies are also
open in the afternoons.
Post Offices open at 8:30 and close at 18:30, Monday to Friday. Public and Administrative
Services are generally open from 9:00 to 15:00. However as there are some exceptions it is
advisable to phone and inquire about the exact schedule.
Sports:
There is a broad spectrum of sport activities in Spain. The offer of open air sports is very wide:
sailing, windsurfing, mountaineering, hiking, wild water activities, flying, fishing, riding, golf,
tennis, ski, etc. In many towns are sport clubs and sport facilities. For further information you
can contact:
Spanish Sailing Federation : 91 519 50 08
Spanish Mountain Federation: 91 445 14 38
Spanish Flying and Gliding Federation: 91 547 59 22
Spanish Golf Federation: 91 555 26 82
Spanish Tennis federation: 91 201 08 44
Spanish Winter Sports Federation: 91 344 09 44
2.3
Accommodation
When you first arrive you may need to find some form of temporary accommodation. Finding
accommodation is not always easy, mainly in big cities; you should try to ensure that you have
at least a temporary accommodation arranged before coming to Spain. This is particularly
important for fellows with families, who might encounter more difficulties. Many universities or
research centres have some students Halls (Colegios Mayores) or flats for students and visitors
that you can rent at a low price.
Lodging is, as usual, more expensive in major cities and tourist oriented regions in high season.
However it can be very cheap in low season but you should leave the flat in summer or pay a lot
of money for it. Offers can be found in the local newspapers or in real estate agencies. Most
contracts have a minimum duration of 8-12 months. Most apartments are proposed with only
minimum furniture: cupboards, wardrobe, and closet. Central heating is not always available.
The landlord/lady should pay for maintenance, repairs and taxes of the flat but some other
expenses (e.g. neighbour community cleaning, etc.) can be responsibility of the tenant.
A one-months payment is generally requested in advance and sometimes it is not recovered at
the end of the contract. You should not sign any agreement unless you are sure that you
understand it - if you are unsure, seek advice from your University or Research Centre
accommodation office.
2.4
Money transfers and payments can be very slow, thus it is advisable to bring enough money to
deal with first expenses. Cash is generally used to pay for minor amounts (until 10 000 pts),
although bank cards are usually welcomed in shops (except in very small ones or small villages)
and restaurants but not in "tapas bar" for instance. All other amounts are often paid by
credit/debit card. Cheques are not usually accepted in shops, but it is the normal way to pay
larger amounts of money such as rent. Usually they will check your signature asking for your ID
card or passport.
Once you are in Spain you will probably need to choose a bank or "Caja de Ahorros" (which is
a banking enterprise using some of its gains to finance social and cultural events). The most
useful form of account is a current account, which allows you to deposit money and draw it out
simply using a cheque-book at the bank office or Switch card at an automatic cash dispenser. If
you have money which, you do not need immediately other types of account are also available
in case you want to invest some money and get a higher interest. Credit cards must be applied
usually in the bank office. In addition some banks have agreements with universities to offer
special terms to category 20 fellows; you should ask in your university.
To open an account you will have to complete an application form from your chosen bank or
Caja de Ahorros, which is then taken along with proof of identity (e.g. a passport), Spanish
address (e.g. a utility bill) and student/employment status (e.g. a copy of your contract will help
a lot) to your local branch and to make an initial deposit into the account.
Usually capital gains tax is deducted from the interest of the bank account. You should keep this
amounts when filling your "Declaracin de la renta" or tax statement at the end of the tax year
(in June).
2.5
The educational law of 1990, the "Ley Organica de Ordenacion General del Sistema Educativo"
(LOGSE) (Law on the General Organisation of the Educational System), established a new
system which started in 1991-92 school-year. The main points of the new system are the
following:
1.
2.
3.
4.
5.
6.
Basic education is compulsory and free of charge, and it is extended up to the age
of 16, the legal age for starting work.
The educational system includes general and special education, i.e. the different
levels of education are adapted to suit students with special needs.
All students have basic vocational training, which is given in secondary
education. Specific vocational training is organised at two levels, the first at the
end of compulsory secondary education, and the higher level at the end of the
'Baccalaureate'.
Improvement in the quality of teaching must be achieved via the renewal of the
contents of the courses, improvement in human resources and material resources,
and better use of the various instruments of the educational system.
Religious instruction is must be available at all schools, but it is voluntary for
pupils.
Special systems are applied for artistic education and language learning.
2.6
Transportation
Main cities are usually well communicated either by plain, train or coach. There is underground
in big cities with stations near the universities, however you will find local transport by bus or
train to the city centre from small surrounding towns. In small cities, bus is the normal public
transport available, but many campuses are out of the cities and sometimes not very well
communicated, especially during student's holidays.
A technical control is mandatory for any vehicle with more than 4 years ITV (Inspeccin
Tcnica de Vehculos) which involves taking it to an official garage and having it tested.
Expected cost of 3000 pts.
Many insurance companies for cars have agreements all over Europe and the price widely
depends on the driver's age, service required, car, etc.
It is mandatory to register your car at the local council by filling a form that they will provide
you with on request. There is a council tax for cars (Impuesto de circulacin de vehculos) to be
paid annually (ranging from 8000 to 12000 pts, depending on the city and cylinder capacity of
the car). Again, this is not aggressively policed but you may find problems in case of accident or
traffic penalty if your car is not registered or in case you want to sell it in Spain.
the person who is responsible for bureaucracy. Your supervisor possibly can help you to find the
right person. In some universities the OTRI (Oficina de Transferencia de Resultados de
Investigacin) is the office in charge to arrange the contract but they are not responsible for
payments so you should find moreover the civil servant at the administration office of your
laboratory and contact him/her.
There should be a clear and explicit agreement about the distribution of the flat rate paid
directly to the Host Institution by the European Commission. This has been a contested issue, so
make sure you know exactly how much money is allocated for general overheads (paid to the
university), indirect costs paid to your department/research centre/research group,
tuition/college fees, money for general travel and subsidence, equipment and consumables.
Although a few institutions do not provide any money for equipment, consumables, and general
travel and subsistence, it has become standard and recommended practice to devote funds for
such purposes. If the host institution fails to provide you with a written statement about the
distribution of the flat rate paid to the institution, please contact the National Contact Point and
inform the Spanish Group of the Marie Curie Fellowship Association.
The employer (university, research institute or company) must by law send a copy of your
contract to the "Instituto Nacional de Empleo" (INEM) office closer to your address.
Troubleshooting
Should any problem in the management of your Fellowship occur, you should ideally try to
find a solution first by talking it over with the administrator of your host institution. If a solution
can not be found, or if you want further help and advice, please do not hesitate to contact the
following bodies listed below:
Spanish National Contact Point (NCP). The role of the NCP is to provide
information and advise prospective fellows and to fellows in Spain as well as their
host institutions on the administration of the Fellowships. The NCP maintains close
contact with the European Commission and other Spanish government institutions.
Spanish Group of the Marie Curie Fellowship Association (MCFA). The MCFA
is the European organisation of Marie Curie Fellows and as such deals with current
and past fellows rather than prospective applicants. We therefore have a lot of
experience to draw upon! It would also be helpful if you could inform the MCFA of
your current problems. This will help us to provide a better service to future fellows.
More information on the MCFA Spanish Group and how to contact us can be found
on our web pages at http://listserv.rediris.es/archives/mcfa_spain.html
European Commission. Before you go down the route of contacting the
Commission, we suggest that you discuss your enquiry with the Spanish NCP. As
you can probably imagine, the people in Brussels are very busy, so the chances of
your enquiry 'hitting' the right person within the Commission with the right priority
are very low. The Spanish NCP can supply details of who to contact in the
Commission, if the issue can't be dealt with locally.
institution nor the grant holder must pay for social security. It is understood that they are
covered by the contribution of their respective families, however it is the responsibility of the
grant holder to find a private health care assurance company providing medical assistance if
needed when the earlier condition is not meet. Usually the host institutions have agreements
with companies at reasonable prices. The company of assurance may cover other members of
the family if it were the case. Generally they do not cover payment for medicines but you can
agree with the company this or other service you require paying extra money for that. However
Category 20 are taxed in accordance whit the normal Spanish tax-system. This means that some
amount of money will be deducted from your salary as "Impuesto sobre la Renta de las
Personas Fsicas" (I.R.P.F.) (Taxation depends whether you are single or married, with or
without children, taking care of a disabled person, etc.).
For Category 30/R/40
The Marie Curie fellowship contract falls into the category of the "Contrato de duracin
determinada" specifically in "Contrato por Obra o Servivio Determinado" you can find much
more general information about this type of contract and many other under the Spanish law at
http://www.inem.es
Under the Spanish law (Orden del Ministerio de Trabajo y Seguridad Social de 27.1.97) a
32,78% of the total amount allocated to the grant holder is paid by the host institution to the
social security as employer contribution. The gross salary is calculated by subtracting this
amount to the gross amount allocated to the grant holder by the EU to the grant holder.
The gross salary is the taxable amount of money. You should make sure that the mobility
allowance is not included into the salary, otherwise you will have to pay taxes for it. Taxation
depends whether you are single or married. You can choose to do the declaration of incomes
(Declaracin de la Renta) together with your partner (wife, husband, girl- or boyfriend if you
are living together for more than one year, etc.), with or without children, taking care of a
disabled person, etc.
In Spain the financial year correspond with the natural year. This is important because taxation
is based on the salary received during the year (e.g. if your grant starts in April, your taxes
should be calculated from April to December on the one hand and from January to March on the
other hand). Different scales of taxation will be applied for each period. The host institution will
retain some money as taxes (I.R.P.F.) but in June you should make the Statement of Incomes (or
Declaracin de la Renta, explained below) for the previous year -from January to December-.
This "Declaracin de la renta" may result positive, in which case you should pay more money
as taxes, or negative, which means that the Hacienda Provincial Delegation will return to you
the surplus money the host institution retained from your salary.
Over the gross salary a fixed 6,4%, which is the employee contribution to the social security,
will be deducted. You should notice that this amount is taxable. Besides this fixed percentage of
the gross salary another percentage is deducted as taxes (the I.R.P.F.). The administrator of the
host institution use to apply a balanced percentage so when you make your "Declaracin de la
Renta" in June you should pay, or the "Hacienda" should return to you, small amounts of
money. You have the right to ask for a minimum retention of your taxes (up to a 2% of the gross
salary) to your administrator, but then you will have to pay a lot of money in June after your
"Declaracin de la Renta".
The net monthly salary is then calculated by dividing the gross salary by the time of the
Fellowship in months, plus the supplementary instalments (e.g. if 12 months are considered, the
gross salary should be divided by 15 = 12 months + 3 supplementary instalments), then the
above-mentioned percentage of the I.R.P.F. plus the 6,4% of employee contribution to the social
security is deducted.
You should also know that the host institution signs a contract with the European Commission
asking for the 75% of the total amount allocated to the host institution for your contract (Annex
III.A). It means that the money will arrive to the host institution after this request signed by the
grant holder once you have already started the project. Usually the host institution enables an
internal account to your project advancing the money so you can receive your salary and start
laboratory experiments if it were the case. However, in some small institutions have been some
problems at this point, so it is convenient to make sure that you will receive your salary after the
first month at work, otherwise you can find unexpected finance problems.
3.2.3 Holidays
The Holiday Act states that every employee is entitled to 1 month holiday within one year. The
right to leave depends on the number of days worked, in a direct proportion. As the research
fellowships from the EU are for fixed periods where the remuneration is inclusive, the sum paid
must be assumed to include paid holiday, in fact the supplementary instalments are conducted
with this philosophy.
The migrant worker is subject to the legislation of only one Member State.
(S)he is insured in the country where (s)he exercises his professional activity, even if
(s)he still lives in another EC country.
(s)he has the same rights and obligations as nationals of that country.
EU citizens should obtain their E-111 from before coming to Spain. This form allows the access
to any Social Security service in Spain or any other EU country while contributing to the Social
Security in the home country.
Because the Marie Curie Fellow lives and works in Spain, (s)he benefits from the Spanish
National Health Service and the Social Security. If the Fellow is employed, as soon as the
employment contract is signed, (s)he joins the Spanish Social Security. (S)he pays normal
National Insurance (N.I.) contributions which are deducted directly from the gross salary. The
fellow must go to the nearest Department of Social Security, with an employment certificate and
a passport (or identity card), to be registered where a code with a card " Tarjeta de Afiliacin a
la Seguridad Social (TASS)" will be given to you. The host institution will provide the
documents needed. However, the Fellow can also pay voluntary contributions in his own
country at the same time, in order to get pension and other benefits from this country.
You can find the nearest Department of Social Security at
http://www.inem.es clicking at "ndice de servicios", then "Ministerio de trabajo y asuntos
sociales", then "informacin general", then "direcciones provinciales", and then click on the
map. You will be able to find there any office in the country.
You can also find the office in your home country with agreements in social security matters
with the Spanish government in case you would like to make any consultation at
http://www.inem.es clicking at "ndice de servicios", then "Ministerio de trabajo y asuntos
sociales", then "informacin general", then "oficinas en el extranjero", then "situacin de las
oficinas de enlace de paises extranjeros con los que se ha suscrito convenio de seguridad
social"
More general information about the TASS can be found at
http://www.inem.es clicking at "ndice de servicios", then "Ministerio de trabajo y asuntos
sociales".
More information about the Spanish Social Security scheme and general rules can be found at
http://www.inem.es clicking at "ndice de servicios", then "Secretara Estado Seguridad Social",
then "Quienes somos?"
About how to proceed with affiliation and inscription at
http://www.inem.es clicking at "ndice de servicios", then "Secretara Estado Seguridad Social",
then "Inscripcin y afiliacin"
About payments to the social security at
http://www.inem.es clicking at "ndice de servicios", then "Secretara Estado Seguridad Social",
then "cotizacin", and then "Regimen General de la Seguridad Social"
About Social Security benefits at
http://www.inem.es clicking at "ndice de servicios", then "Secretara 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 (Rgimen
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 fulltime 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.
and clicking at the same address at "ndice de servicios", then "Secretara Estado Seguridad
Social", then "prestaciones", then "asistencia sanitaria", then "Rgimen General", then
"Documentos que deben acompaar a la solicitud", then "Centros de Atencin e Informacin 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.
4.3
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
"Declaracin 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
4.4
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 "jubilacin", then "Rgimen 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.
get a reduction in taxable income, except when paying the specific tax for researchers.
5 Tax System
5.1General 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.
5.2 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 "Delegacin 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,
telfonos 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.
(This document contains contributions from Fernando de Castro, Enrique Fernndez, Javier
Gilabert, Christine Heller and Magdalena Rafecas)