3. Pensions recognized in favor of those people who suffered injuries or mutilations, on the occasion or as a consequence of the Civil War 1936/1939,

Regulations: Art. 7.c) Law Income Tax

Pensions granted to those persons who suffered injuries or mutilations, on the occasion or as a consequence of the Civil War 1936/1939, either by the State's Passive Classes Regime or under the special legislation issued for this purpose, are exempt: Law 35/1980, of June 26 ( BOE of July 10); Law 6/1982, of March 29 ( BOE of April 3); Decree 670/1976, of March 5 ( BOE of April 7).