Social Security

Amount

The amount is determined by applying 20% to the base pension, up to the established maximum limit:

• When there are multiple beneficiaries, the sum of the amounts of the benefits for death and survival may not exceed 100% of the corresponding base pension. This limitation is applied to the  initial amount, but does not affect the periodical revaluations that occur successively. 
  
  For the purposes of this limitation,  orphans pensions take preference over "pensions" in favour of other family members with the following order of preference:

1. Grandchildren and siblings of the originating contributor, under 18 years of age or of legal age but disabled.
2. Father and mother of the originating contributor.
3. Grandfathers and grandmothers of the originating contributor.
4. Children and siblings of the retirement pensioner or permanent disability pensioner, in contributive mode, over 45 years of age and who meet the other requirements established. 

• The limitation of 100% of the base pension does not stop the "temporary subsidy" being recognised in favour of family members, as it is not affected by the aforementioned limit.

Special rules:

• If, upon death, the originating contributor does not leave a surviving spouse or children with the right to an orphan's pension, or when the surviving spouse with a right to a widow's pension  were to die while receiving this pension without leaving orphaned beneficiaries, the pension  due to the  corresponding family members may be increased by the widowhood percentage (52%).
  
  The increase will initially be attributed to grandchildren and siblings of the originating contributor and, in their absence, to the  parents and children and siblings of pensioners with a permanent disability or contributive retirement with the right to a pension in favour of family members, being equally shared out among the beneficiaries.

• If death arises from a work-related accident or occupational illness and the beneficiaries are the parents who were responsible for the deceased, as long as there are no other family members of the originating contributor with a right to a pension and the parents themselves do not have a right to it, a special lump sum compensation amount will be granted to them:

Of 9 monthly payments of the base pension, if it is one parent.
Of 12 monthly payments of the base pension, if it is both parents.

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Payment

• The pension will be paid monthly, with two extraordinary payments per year, which are made effective with the monthly payments of June and November, except in the cases of work-related accident and occupational illness in which case they are spread over the twelve ordinary monthly payments.

• The pension, including the minimum pension amount, is revalued at the beginning of each year, in accordance with the Consumer Price Index for that year.

• The minimum monthly amounts are guaranteed for each beneficiary. If there is no widow/er or orphan pensioner, it is defined by:

• A single beneficiary with 65 years of age.
• A single beneficiary under 65 years of age.
• Several beneficiaries.

• The pension is subject to taxation under the terms of the personal income tax (IRPF) and subject, if applicable, to the general tax withholding, with the following exceptions: It will be exempt if it arises from acts of terrorism or if it has been recognised as a consequence of permanent and total disability or severe disability.

• The pension will be paid in the cases of minors or disabled persons: 

• If the orphan that they are responsible for, insofar as they meet the requirement to look after them and educate them, or over whom they have custody, is under 18 years of age, and they are in situation of destitution certified by the competent public body.
  
  Under no circumstances will the pension be paid to anyone who has been convicted by final judgement of committing a deliberate murder in any of its forms or causing bodily harm where the victim of the crime was their spouse or ex-spouse, or was connected to them by a similar emotional relationship, even if they were not co-habiting, unless there has been reconciliation between the couple.  

• If the orphan is over 18 years of age, it will be paid directly to him, unless he has been declared as legally disabled, in which case it will be paid to whoever has guardianship.