Benefits and pensions acts of terrorism

Regulations: Art. 7.a) Law Personal Income Tax

For the purposes of applying the exemption, this consideration includes, among others, the compensation and financial aid contemplated in Law 32/1999, of October 8, on Solidarity with Victims of Terrorism ( BOE of 9), in article 16 of Law 29/2011, of September 22, on Recognition and Comprehensive Protection of Victims of Terrorism ( BOE of 23) and its Regulations approved by Royal Decree 671/2013, of September 6 ( BOE of 18. Correction of errors of 19) and 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 the facts occurring after January 1, 2009. See the fourteenth Final Provision of Law 2/2008, of December 23, on the General State Budgets 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 24).