Pensions for permanent disability
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The following are always exempt:
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Pensions resulting from acts of terrorism.
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Pensions for absolute permanent disability and severe disability, as well as those for retirement resulting from these situations, due to a change in status when the recipient reaches the age of 65.
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Pensions for qualified total permanent disability (75%) and for retirement resulting from these, due to a change in status when the recipient reaches the age of 65, are exempt in Vizcaya, Alava and Guipuzcoa.