The General Directorate of Social Security Management of the Ministry of Inclusion, Social Security and Migration is the competent body to recognize extraordinary pensions for terrorist acts causing the incapacity/uselessness or death of:
Extraordinary pensions for terrorist acts are exempt from the Personal Income Tax.
As they are not subject to the rules on the concurrence and limitation of public pensions, they are therefore excluded from the maximum limit for the collection of public pensions.
They have established a minimum monthly amount equivalent to three times the current Public Indicator of Multiple Effects Income (IPREM). The IPREM, as of 2025, has remained unchanged since 2023, so for the year 2025 the amount will be:
from 1-1-2025 - EUR 1,800
For this purpose, family pensions caused by the same act are computed jointly.
In any event, they are incompatible with the ordinary pensions that may be payable under the same social security system, as well as with the extraordinary pensions that, for the same reason, any public social protection system may recognise.