• Those affiliated to the Social Security System, on active contributor status or assimilated to affiliation, who die as a consequence of an act of terrorism for which they are not responsible.
• Pensioners with contributory retirement or permanent disability pensions and pensioners with a right to a pension for total permanent disability who opt for a special lump sum compensation for people under 60, who die as a consequence of these acts.

• Of the widow's pension.
• Of the orphan's pension.
• Of the family members' pension.

200% of the resulting amount after applying the relevant percentage to the regulatory base, depending on the pension in question. This amount is determined in accordance with the regulations governing the calculation method for pensions arising from work-related injuries, with certain particular conditions.

• Base rate:

  • If the deceased was  in active contributor status or in an assimilated contributor situation  on the date of the attack, the base pension will be determined by dividing by 14, the result of multiplying the last monthly contribution basis by 12.

  •  If the deceased was not in active contributor status or an assimilated contributor situation  at the time it occurred, the minimum contribution basis of the General Scheme will be taken as the monthly contribution basis (amount of the existing minimum professional wage, increased by one sixth).

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

• Percentage:  

  • 52% if it is a widow/widower's pension, or, where appropriate, up to 70% when specific requirements have been proven.
    

    In the event of annulment, the amount of the pension will be proportional to the time spent living as a married couple with the deceased.

  • 20% for orphanhood or, for several orphans, the percentage which corresponds, if applicable, up to the limit of 100% of the regulating base rate, including the widowhood percentage. 

    ln cases of  father and mother orphanhood, the orphan’s pension is increased by 52% of the widow/widower's pension (the increase is distributed in equal parts among  the orphans with a right to a pension, when there are several).

  • 20% for pension for family members, or the corresponding percentage, as long as the widow/widower's pension and orphan’s pension has not reached 100% of the regulating base.

    If upon death of the originator there is no surviving spouse or children with entitlement to the orphan’s pension, or when the surviving spouse with entitlement to the widow's or widower's pension dies while receiving the pension but without leaving orphans who are beneficiaries, the pension granted to the corresponding family members may be increased by the 52% widow's or widower's pension percentage.

  • When there are multiple beneficiaries, the sum of the amounts of the benefits for death and survival may not exceed 100% of the corresponding regulating base. This limit is applied to the initial amount, but does not affect the periodical revaluations the may be subsequently applied. 

    Nevertheless, the 100% limit may be exceeded in the event of concurrence of several orphanhood pensions with widow/widower's pension, when the 70% percentage is applicable, as long as the total sum of the orphan’s pensions does not exceed 48% of the regulatory base under any circumstances. 

    For the purposes of this limit, once the widow's or widower's pension has been granted, the orphanhood pensions will be granted with their corresponding amount and, finally, in the event that it has not reached 100% of the regulatory base, the "pensions" will be granted to family members according to the order established by law.

• Minimum monthly 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).