La Dirección General de Costes de Personal del Ministerio de Hacienda es el órgano competente para reconocer las pensiones extraordinarias para actos terroristas causantes de la incapacidad o fallecimiento de:
Extraordinary pensions for terrorists acts are not subject to Personal Income Tax.
They are not subject to the regulations on the concurrence and
limitation of public pensions, and therefore are excluded from the maximum limits of the public pension.
They have a
minimum monthly amount established, equivalent to triple the Public Indicator of Income of Multiple Effects (IPREM) in force at any time and which for
desde 1-1-2020 - 1.613,52 euros
incompatible with the ordinary pensions that may correspond by virtue of the same Social Security system, as well as with the extraordinary ones which, for the same reason, may be recognised by any social protection public system.