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Pensions for permanent disability

These extraordinary  pensions aim to grant special protection to persons who are definitively disabled as a consequence or or due to the criminal activities committed by armed gangs or terrorist activities.

Beneficiaries / Requirements

People affiliated to the Social Security System, on active contributor status or otherwise in one of its schemes, who  are the victims of a terrorist attack which they are not responsible for.

Amounts / Limits / Income tax

200% of the amount resulting from applying the base pension percentage. This amount is determined in accordance with the regulations governing the calculation method for permanent disability pensions resulting from work-related injury, with certain specific characteristics.

  • Base Pension:
    • For people in active or assimilated contributor status, it is determined by dividing by 14 the result of multiplying by 12 the last monthly contribution basis.

    • If the person is not affiliated or in a situation assimilated to affiliation at the time it occurs, the monthly contribution base will be taken as the minimum base for the General Scheme (amount of the national minimum wage in force at any given time, increased by one sixth).

    • If the person had pensioner status under the Social Security, the base pension will be taken as the base of the pension being received, updating it according to the change in the Consumer Price Index from the month the base pension was determined to the second month prior to when the attack was committed.

  • Percentage:

    Depending on the type of pension and the degree of recognised disability, this pension will be:

    • 55% for total permanent disability.

    • 75% for total qualified permanent disability (55 years old and over and not working).

    • 100% for absolute permanent disability.

    • For serious disability, the pension granted in the previous sections will increase by an additional amount for the beneficiary so that they may remunerate the person caring for them.

  • Minimum monthly amount:

There is a minimum monthly amount equivalent to three times the IPREM  in force at any given time. 

  • Maximum amount:

The amount of the pension can exceed the maximum amount established for other state pensions.

  • Income tax withheld

They are exempt from personal income tax (IRPF).

Incompatibilities

  • Extraordinary pensions are incompatible with any ordinary pension which may correspond to the beneficiary for the same originating event. Other extraordinary pensions are also incompatible, from the same event, that may be recognised by any basic state welfare scheme.
  • If the beneficiary were to already have the status of pensioner, this extraordinary pension will be incompatible with the ordinary pension which was used as the calculation in order to determine the regulating base of the extraordinary pension.

Nevertheless, extraordinary pensions will be compatible with ordinary pensions of the same nature that are granted under another scheme other than the Social Security System from the multiactivity of the interested party.

  • In all incompatible cases, the person with the right to two or more pensions may choose between receiving the right of the extraordinary pensions for acts of terrorism or the corresponding right under the Social Security System.

Revaluation

  • They are revalued under the same terms and conditions as non-current contributory pensions and are subject to the limits of initial recognition and revaluation specified under Law.
  • When they coincide with ordinary system pensions, they cannot be calculated for the purpose of applying the limiting revaluation and maximum pension limit regulations.

Management / Payment

  • Management:

Management and recognition of the right is the responsibility of the National Social Security Office (INSS), except in the case of recipients included under the scope of the Special Sea Workers Scheme, in which case, the competent managing entity is the Social Marine Institute (ISM).

  • Payment:

14 payments are made, one for each month of the year and two extra payments, in June and November.

Applications and documents

  • Together with the general documentation required, the documentation proving the existence of the terrorist act will be provided.

This documentation may be presented in any of the Social Security's Service and Information Centres.

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