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Practical manual for Income Tax 2023.

1. Benefits and pensions for acts of terrorism

Regulations: Art. 7.a) Law Income Tax

The following are exempt:

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

    For these purposes, the following are considered, 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 regulated the legal provisions regarding extraordinary pensions for terrorist acts that were pending regulatory development. On the one hand, in the State's Passive Classes Regime, for those cases in which the disability or death of the victim is unrelated to the act of service, or to his or her status as a civil servant, as well as in the one managed by the National Mutual Fund for Local Administration Provision, and on the other, establishing the legal regime for those caused by those who, not having access to 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 result of terrorist actions. In addition to 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 rationalize and systematize it.

    • The compensation and financial aid provided for 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 honour the victims of terrorism, the Royal Order of Civil Recognition for the Victims of Terrorism, regulated in articles 4 and 4 bis, an honorary distinction for which no pension is recognised and which is awarded to those who died, were injured or kidnapped in terrorist acts. Royal Decree 1974/1999, of December 23, approved the Regulations of the Royal Order of Civil Recognition for Victims of Terrorism.

      Royal Decree 1912/1999, of December 17, approved the Regulations for the implementation of Law 32/1999, of October 8, on Solidarity with Victims of Terrorism.

      Royal Decree 288/2003, of March 7, approved the Regulation on aid and compensation for 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 persons who, despite maintaining a similar emotional relationship, were not the spouse of the deceased due to such cause to be beneficiaries of extraordinary pensions for acts of terrorism, both in the Social Security System and in the State Pension Scheme.

    • 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), in the concept of personal and material damages, civil liability, social protection and extraordinary pensions, derived from terrorist acts, pursuant to the provisions of its 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 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 December 24).

      Royal Decree 671/2013, of September 6 ( BOE of September 18. Correction of errors of 19 September) approved the Regulation of Law 29/2011.

    The pension attached to the Red Cross 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 Personal Income Tax Law , only in those cases in which it is duly proven that such decoration has been awarded for acts of terrorism, either as a consequence of the execution of terrorist acts or as a result of the tasks of preventing such acts. (TEAC Resolution of April 26, 2022, Claim number 00/08956/2021, issued in appeal for the unification of criteria).

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