Gobierno de España. Ministerio de Hacienda. Secretaría de Estado de Presupuestos y Gastos - Dirección General de Costes de Personal y Pensiones Públicas
Sello Excelencia EVAM 200-299, año 2018
Clases Pasivas

Pensions derived from acts of terrorism

The General Directorate on Personnel and State Pension Costs, of the Ministry of the Treasury and the Civil Service, is the body that is responsible for recognising extraordinary pensions for acts of terrorism that cause the disability or death of:

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 2019 :

 

desde 1-1-2019 - 1.613,52 euros

 

For these purposes, family pensions caused by the same fact are calculated jointly.

 

They are 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.