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

Pensions derived from acts of terrorism

The Directorate-General for Personnel Costs of the Ministry of Finance is the competent body for granting extraordinary pensions for terrorist acts that cause the disability or death of a person:

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 2020:

desde 1-1-2020 - 1.613,52 euros

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.