Payments continue for U.S. citizens in Spain and can land in a Spanish euro account. Spain taxes the benefit and deducts the U.S. tax, and the 1988 agreement still governs totalization.
All the guides you need to move to Spain the right way
Federal tax follows your citizenship to Spain. State tax follows your domicile, and California and New York keep former residents on the books unless the move is documented. What each state tests.
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