SPSS has date and date-time formats to read most common date representations; use them with the NUMBER function, since SPSS dates are numeric variables. If you don't have a format that SPSS will read, you can convert it with string commands.
Then, give the new variables any SPSS date or date-time format you want. The formats affect only the *display* of these variables, not their underlying values(*).You can then use DATEDIFF. Or, simply subtract the values; the difference of two SPSS date or date-time variables are in seconds.
(*) "Internally, all date format variables are stored as the number of seconds from 0 hours, 0 minutes, and 0 seconds of Oct. 14, 1582." - SPSS 15 Command Syntax Reference, p. 47. <script></script>