Benefits and pensions acts of terrorism

Regulations: Art. 7.a) Law Income Tax

For the purposes of applying the exemption, this consideration includes, among others, compensation and financial aid provided for in Law 32/1999, of October 8, on Solidarity with Victims of Terrorism ( BOE of the 9th), in article 16 of Law 29/2011, of September 22, on Recognition and Comprehensive Protection of Victims of Terrorism ( BOE of the 23rd) and its Regulation approved by Royal Decree 671/2013, of September 6 ( BOE of the 18th. Correction of errors of 19) and the extraordinary pensions for acts of terrorism regulated in Royal Decree 851/1992, of July 10 ( BOE of August 1).

The temporal scope of application of Law 32/1999, of October 8, on Solidarity with the Victims of Terrorism ( BOE of 9) has been extended, with indefinite validity, to events that occurred after January 1, 2009. See the Fourteenth Final Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of the 24th).

Likewise, the exceptional pensions derived from terrorist attacks recognized in Royal Decree-Law 6/2006, of June 23 ( BOE of the 24th) are declared exempt.