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Practical Income Manual 2020.

1. Benefits and pensions acts of terrorism

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

Extraordinary public benefits for acts of terrorism and pensions derived from medals and decorations awarded for acts of terrorism are exempt.

For these purposes, the compensation and financial aid contemplated in Law 32/1999, of October 8, on Solidarity with Victims of Terrorism ( BOE of 9) have this consideration, among others. , 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 the 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).