1. Benefits and pensions for acts of terrorism
Regulations: Art. 7.a) Law Personal Income Tax
They are exempt:
Extraordinary public benefits for acts of terrorism and pensions derived from medals and decorations awarded for acts of terrorism.
For these purposes they have this consideration, among others:
Extraordinary pensions motivated by acts of terrorism granted in the Social Security system regulated by Royal Decree 1576/1990, of December 7 (BOE of December 8).
Extraordinary pensions caused by acts of terrorism regulated by Royal Decree 851/1992, of July 10 (BOE of August 1).
This Royal Decree came to regulate the legal provisions regarding extraordinary pensions for terrorist acts that were pending regulatory development. On the one hand, in the State Passive Classes Regime, for those cases in which the uselessness or death of the victim is unrelated to the act of service, or their status as an official, as well as in that managed by the National Mutual Insurance of Local Administration Welfare, and another, establishing the legal regime for those caused by those who, not accessing the right to an extraordinary pension in any public Social Security regime, lose their lives or suffer permanent injuries of a disabling nature as a consequence of actions of terrorism. Along with the aforementioned fundamental objective, the Royal Decree compiled all the current legislation that had been produced on extraordinary pensions for acts of terrorism in order to capture in a single provision the dispersed regulatory framework on the matter within the State's Passive Classes Regime, in order to its rationalization and systematization.
The compensation and financial aid contemplated in Law 32/1999, of October 8, on Solidarity with Victims of Terrorism ( BOE of October 9) in accordance with the provisions of its article 13.
The aforementioned Law 32/1999 creates, in order to honor the victims of terrorism, the Royal Order of Civil Recognition of Victims of Terrorism, regulated in articles 4 and 4 bis, an honorary distinction for which no pension is recognized. any and which is granted to those killed, injured or kidnapped in terrorist acts. Royal Decree 1974/1999, of December 23, approved the Regulations of the Royal Order of Civil Recognition of Victims of Terrorism.
Royal Decree 1912/1999, of December 17, approved the Regulations for the execution of Law 32/1999, of October 8, on Solidarity with Victims of Terrorism.
Royal Decree 288/2003, of March 7, approved the Regulation of aid and compensation to victims of terrorist crimes, replacing and repealing the previous Royal Decree 1211/1997, of July 18.
Royal Decree-Law 6/2006, of June 23, allowed those people who, although maintaining similar emotional relationship did not have the status of spouse of the deceased for such reason.
The benefits defined in article 14 of Law 29/2011, of September 22, on Recognition and Comprehensive Protection of Victims of Terrorism ( BOE of September 23), as damages personal and material, civil liability, social protection and extraordinary pensions, derived from terrorist acts, by virtue of the provisions of article 16 and 7.a) of the Personal Income Tax Law.
The temporal scope of application of Law 32/1999, of October 8, on Solidarity with the Victims of Terrorism ( BOE of October 9) has been extended, with indefinite validity, to the events that occurred 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 December 24).
Royal Decree 671/2013, of September 6 ( BOE of September 18. Correction of errors of September 19) approved the Regulation of Law 29/2011.
The pension attached to the Cross with red badge of the Order of Merit of the Civil Guard received by a natural person may benefit from the exemption of article 7.a) of the Law of Personal Income Tax , only in those cases in which it is duly proven that such decoration has been granted for acts of terrorism, either as a consequence of the execution of terrorist acts or as a result of prevention tasks. of such acts. (TEAC Resolution of April 26, 2022, Claim number 00/08956/2021, appeal recourse for the unification of criteria).
Likewise, the exceptional pensions derived from terrorist attacks recognized in Royal Decree-Law 6/2006, of June 23 ( BOE of June 24).