Payment and payroll for civil service pensions and benefits

Pensions and civil service benefits are paid from the 25th of each month, except in December, when payment is brought forward.

• Regulation: Article 5.2. Royal Decree 227/1981. 23.01

In December, together with that month’s instalment.

• Regulation: Article 22(2)(a). Royal Legislative Decree 670/1987. 30. 04. Consolidated Text of the Law on State Pensions.

14 payments. In addition to the twelve ordinary monthly payments, two extraordinary monthly payments will be made in June and December, bearing in mind that the first extraordinary payment will be paid on a pro rata basis, at a rate of one-sixth for each month elapsed from the month in which the pension begins to be paid.

• Regulation: Article 22(2)(c). Royal Legislative Decree 670/1987. 30. 04. Consolidated Text of the Law on State Pensions.

Any change to your bank details must be made in writing or via a form in which you provide your new account details. Once the application has been submitted, the change will, as a general rule, take effect from the following month.

You can apply in one of these three ways:

• Electronically. If you have an eDNI or an electronic certificate, via the Civil Service Pension Management online portal, under the section: “Amendment of civil service pension details”.

• By post. In writing, or by downloading the official form from the “Applications and Procedures “section and selecting the form titled “Direct Debit Application”.
  Once you have completed, dated and signed the letter or official form, you must post it to the address of the Civil Service Pension Management Unit in the province where you live.
  You can find our Civil Service Pension Management offices in the ”Addresses and Telephone Numbers” section.

• In person. If you would prefer to submit your application in person at our offices, you will need to make an appointment in advance under the “Services Other procedures” section, where you can select the date and time of available appointments from the calendar. This procedure is essential if you are to be seen at the offices.

The most common reason is that the bank has returned the transfer or is experiencing a delay in crediting the money to your account.

1. You should contact your bank to ask them to confirm whether the transfer has been received by the bank. (Payments are usually received by the bank from the 25th of each month onwards).
2. If your bank tells you that it has not received the transfer, you should contact Civil Service Pension Management on the following enquiry number: 900 50 30 55, to find out about the payment.

Any change of address or contact details for notification purposes must be made in writing, stating your new details.

You can apply in one of these three ways.

• Electronically. If you have an eDNI or an electronic certificate, via the Civil Service Pension Management online portal, under the section: “Amendment of civil service pension details”.

• By post. In writing, or by downloading the official form from the “Applications and Procedures “section and selecting the form titled “Direct Debit Application”.
  Once you have completed, dated and signed the letter or official form, you must post it to the address of the Civil Service Pension Management Unit in the province where you live.
  You can find our Civil Service Pension Management offices in the ”Addresses and Telephone Numbers” section.

• In person. If you would prefer to submit your application in person at our offices, you will need to make an appointment in advance under the “Services Other procedures” section, where you can select the date and time of available appointments from the calendar. This procedure is essential if you are to be seen at the offices.

1. You must check all personal and family details that are taken into account for tax purposes in order to claim the income tax allowance:

• Pension amount
• Number of payments to be received during the year
• Date of birth
• Family circumstances
• Degree of disability
• Number of dependent children
• Number of dependent ascendants
• Tax deductions for compensatory pension payments or maintenance payments
• Payments for the purchase or renovation of the main residence
• Shared contribution (two pensions from different payers)

2. If there are any changes to this information, you can report them using Form 145, “Communication of details to the payer”, in any of these three ways.

• Electronically. If you have an eDNI or an electronic certificate, via the Civil Service Pension Management online portal, under the section: “Communication of data for calculating withholdings for personal income tax purposes”.
• By post. In writing, or by downloading the official form from the “Applications and Procedures” section and selecting “Form 145. “Communication of data to the payer for personal income tax purposes”.
  Once you have completed, dated and signed the letter or official form, you must post it to the address of the Civil Service Pension Management Unit in the province where you live. You can find our Civil Service Pension Management offices under “Addresses and Telephone Numbers”.
• In person. If you would prefer to submit your application in person at our offices, you will need to make an appointment in advance under the “Services Other procedures” section, where you can select the date and time of available appointments from the calendar. This procedure is essential if you are to be seen at the offices.

It could be down to one of these reasons. Check whether this applies to you.

At the start of the year:

• This is usually because you had started receiving your pension in any month of the previous year and either no income tax was deducted or the amount deducted was reduced due to the number of months’ pension you received during that tax year.
• It’s due to children. The year in which they turn 25 or reach the age of 3 (there is a special allowance for these children), regardless of the date on which they reach that age. From 1 January, these tax deductions will no longer apply.

At any time of the year:

• A second pension has been granted under the Civil Service Pension Scheme
• You have requested a change of address from Ceuta or Melilla to the mainland
• You have reported a change to your personal details, with effect from 1 January (death or cessation of financial dependence on your spouse or dependent ascendants, children exceeding the income limit, etc.).

You must check all personal and family details that are taken into account for tax purposes in order to claim the income tax allowance:

• Pension amount
• Number of payments to be received during the year
• Date of birth
• Family circumstances
• Degree of disability
• Number of dependent children;
• Number of dependent ascendants
• Tax deductions for compensatory pension payments or maintenance payments
• Payments for the purchase or renovation of the main residence
• Shared contribution (two pensions from different payers)

It may be because your details differ on one of these points.

This only applies if you live abroad and receive a Civil Service pension.

It is an agreement between two states that sets out a series of tax rules to prevent double taxation on the same taxable event. (In this case, the income tax deduction would no longer apply to the Civil Service pension).

You can check which countries have signed the agreement with Spain at https://www.hacienda.gob.es/

You can submit your application to be covered by the double taxation agreement in any of these three ways.

1. Electronically. If you have an eDNI or an electronic certificate, via the Civil Service e-Office, under the section: “Online application for benefits” and selecting the first “Procedure or process” entitled “Amendment of civil service pension details”. (Under the heading: “Other amendments/Comments”.
2. By post. In writing, or by downloading the official form from the “Applications and Procedures” section and selecting the form entitled “Application to amend personal details”.
   Once you have completed, dated and signed the letter or official form, you must post it to the address of the Civil Service Pension Management Unit in the province where you live. You can find our Civil Service Pension Management offices under “Addresses and Telephone Numbers”.
3. In person. If you would prefer to submit your application in person at our offices, you will need to make an appointment in advance under the “Services Other procedures” section, where you can select the date and time of available appointments from the calendar. This procedure is essential if you are to be seen at the offices.

The application must be made in writing, stating the percentage of the voluntary income tax deduction you wish to have applied.

You can apply in one of these three ways.

• Electronically. If you have an eDNI or an electronic certificate, via the Civil Service Pension Management online portal, under the section: “Amendment to civil service pension data”, (Under the heading: Application for a voluntary increase in personal income tax)”.

• By post. In writing, or by downloading the official form from the “Applications and Procedures” section and selecting the form entitled “Amendment to pension details”. Under the heading: Application for a voluntary increase in personal income tax”.
  Once you have completed, dated and signed the letter or official form, you must post it to the address of the Civil Service Pension Management Unit in the province where you live.
  You can find our Civil Service Pension Management offices in the ”Addresses and Telephone Numbers” section.

• In person. If you would prefer to submit your application in person at our offices, you will need to make an appointment in advance under the “Services Other procedures” section, where you can select the date and time of available appointments from the calendar. This procedure is essential if you are to be seen at the offices.

What do I need to do to notify you, for the purposes of personal income tax relief, of any changes to my family circumstances, degree of disability, number of children or parents, payments of compensatory maintenance to a former spouse or child maintenance, or payments for the renovation or purchase of my main residence?

The application must be made in writing or using Form 145, in which you provide your new details for tax purposes.

You can apply in one of these three ways.

• Electronically. If you have an eDNI or an electronic certificate, via the Civil Service Pension Management online portal, under the section: “Communication of data for calculating withholdings for personal income tax purposes”.
• By post. In writing, or by downloading the official form from the “Applications and Procedures” section and selecting “Form 145. “Communication of data to the payer for personal income tax purposes”.
  Once you have completed, dated and signed the letter or official form, you must post it to the address of the Civil Service Pension Management Unit in the province where you live. You can find our Civil Service Pension Management offices under “Addresses and Telephone Numbers”.
• In person. If you would prefer to submit your application in person at our offices, you will need to make an appointment in advance under the “Services Other procedures” section, where you can select the date and time of available appointments from the calendar. This procedure is essential if you are to be seen at the offices.

1. If the deceased civil servant was on active service: Relatives may apply directly for the relevant Widow’s, Orphan’s and, in the absence of these, Parents’ pensions.
2. If the deceased civil servant was already in receipt of a pension. Death records in Spain are usually provided by the Civil Registries.
   In such cases, payment is made automatically into the deceased pensioner’s bank account:
   • Of the full monthly payment following death
   • Of the proportionate share of the special payment that would have been generated

Relatives may apply for the relevant widow’s, orphan’s or parents’ pensions in any of the following ways:

• Electronically. If you have an eDNI or an electronic certificate, via the Civil Service Pension Management online portal, under the section: “Online application for benefits. Application for a Widow’s, Orphan’s or Parents’ Pension”’.

• By post. In writing, or by downloading the official form from the”Applications and Procedures” section and selecting the form entitled “Application for a Widow’s, Orphan’s or Parents’ Pension”.
  Once you have completed, dated and signed the letter or official form, you must post it to the address of the Civil Service Pension Management Unit in the province where you live.
  You can find our Civil Service Pension Management offices in the ”Addresses and Telephone Numbers” section.

• In person. If you would prefer to submit your application in person at our offices, you will need to make an appointment in advance under the “Services Other procedures” section, where you can select the date and time of available appointments from the calendar. 

1. Civil service pensions cannot be waived. They may not be the subject of assignments, agreements or contracts of any kind, and shall arise, be transferred and be terminated solely on the grounds specified by law.
   
   
2. Civil service pensions are not subject to a limitation period, and entitlement to them may be claimed at any time.

Regulation: Articles 6 and 7. Royal Legislative Decree 670/1987. 30.04. Consolidated Text of the Law on State Pensions.

Pensioners living abroad must provide proof of life in order to continue receiving their pension, by means of the relevant life certificate issued by the Spanish consulate or embassy, which must be sent to this Directorate-General within the first quarter of each year.

(The Consular Certificate of Life must have been issued between 1 January and 31 March).

Regulation: Royal Decree 1103/2014. 26.12. Article 10.

If, as a resident of a foreign country, you wish to return to live in Spain, in order to avoid the annual life check you must:

• Please provide your address in Spain. You can use Form M, “Amendment of Civil Service Pension Details”, which can be found in the “Applications and procedures section.
• Please submit a certificate of residence, dated within the last year.
• Please submit the Certificate of Deregistration from the Consular Register, bearing the current date.

If, on the other hand, you wish to live in a foreign country, please be aware that you would be subject to the annual proof of life check described above and that, to this end, you must:

• Please send us a recently issued Consular Certificate of Life.
• Provide your address abroad. You can use Form M, “Amendment of Civil Service Pension Details”, which can be found in the “Applications and Procedures“ section.

• Please submit Form PE, “Bank Payments Abroad”, which you will find in the “Applications and Procedures” section, if you wish to have your pension paid directly into a bank account in your country of residence.

For 2023, following the general 8.5% pension increase, the figure is:

You can find all the information in the “Pensioners/Maximum limit” section.