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Pensions arising from acts of terrorism

The Directorate-General for Social Security Administration of the Ministry of Inclusion, Social Security and Migration is the body responsible for awarding special pensions in respect of acts of terrorist resulting in the disability, unfitness for work or death of:

  • Civil servants and pensioners who have retired under the State Civil Service Pension Scheme.
  • People who are not covered by any social protection scheme.

Special pensions paid in respect of acts of terrorism are exempt from Personal Income Tax.

As they are not subject to the rules on the concurrent receipt and capping of state pensions, they are therefore excluded from the maximum limit on state pension payments.

A minimum monthly amount has been set equivalent to three times the Public Indicator of Multiple Effect Income (IPREM) in force at any given time. In 2026, the IPREM remains unchanged from 2023; therefore, for 2026 the amount will be:

from 1 January 2026; 1,800 euros

For these purposes, family pensions resulting from the same event can be counted jointly.

In any event, they are incompatible with any ordinary pensions that may be payable under the same social security scheme, as well as with any special pensions that may be granted for the same reason by any public social protection scheme.

All citizens, regardless of their nationality, who suffer permanent disabling injuries or die as a result of acts of terrorism are entitled to these special pensions, provided that they are not responsible for such acts and are not entitled to benefits of the same nature under any public Social Security scheme.

Procedure: interested parties must submit an application for a special pension for acts of terrorism, as a victim who is not entitled to a pension under any Social Security scheme, together with the documentation required in each case to the Directorate-General for Social Security Organisation (Avda. del General Perón, 38, Edificio Master's II – 28020 Madrid).

A) Disability pensions.
Amount: Anyone suffering permanent disabling injuries shall be entitled to a pension amounting to three times the Public Multiple-Effect Income Indicator (IPREM) in force at any given time, which for 2026 amounts to – based on fourteen monthly payments – from 1-1-2026: 1,800 euros / (monthly IPREM: 600 euros/month).

Economic effects: the first day of the month following the date of the terrorist act, provided that the application for a pension was made within one year of that act. If the application is made after that year has elapsed, the economic effects will take effect from the first day of the month following the application.

B) Family pensions: widow’s, orphan’s and parents’ pensions.
Beneficiaries: In the event of death as a result of injuries sustained in a terrorist attack, a pension shall be paid to the following relatives:

  • The spouse of the originator, provided they are not legally separated.
  • Any person who was in a civil partnership with the originator at the time of their death, provided that the following conditions are met:
    • The originator and the beneficiary:
      • Have a relationship similar in affection to that of a married couple
      • They must not be married to anyone else, nor must there be any impediment to their marriage to one another.
      • It must be proven, by means of the relevant certificate of residence, that the relationship was stable, well-known, uninterrupted and in existence immediately prior to the originator’s death for a period of not less than five years.
    • There must be a public declaration of the status of cohabiting partners, evidenced by:
      • A certificate of registration in one of the specific registers maintained by the Autonomous Communities or local councils in the place of residence, or
      • A public document certifying the formation of that partnership.
      • In both cases, the formalities must have been completed at least two years prior to the date of death.

Entitlement to a widow’s pension shall cease when the beneficiary marries or enters into a civil partnership.

  • The originator’s children under the age of 18, or those over that age who were unable to carry out any work at the time of the deceased’s death or before reaching that age. If the orphan is not in gainful employment or, if they are and their earnings are below the minimum professional wage, they may be entitled to an orphan’s pension provided that, at the date of the originator’s death, they were under 22 years of age, or under 24 if neither parent survived, or if the orphan had a disability equal to or greater than 33%. In this case, the orphan’s pension will cease when the beneficiary reaches the age of 24, unless they are in full-time education, in which case they will continue to receive the pension up to and including the first month of the following academic year.
  • The originator’s parents, provided there is no surviving spouse, civil partner or children entitled to a pension at the time of death. Furthermore, it is required that the parents were living with the originator and were financially dependent on them at that time.

Amount: three times the current IPREM, which for 2026 amounts to:

from 1-1-2026: 1,800 euros

Where there are several family members entitled to the special pension, the amount specified shall be divided equally amongst them. Notwithstanding the above, if there is a spouse or civil partner and children, the pension shall be divided equally, with one half going to the spouse or civil partner and the other half being shared amongst the children.

Economic effects: The first day of the month following the death of the originator of the pension, provided that the application for the pension was made within one year of the date of death. If the application is made after that year has elapsed, the economic effects will take effect from the first day of the month following the application.

A) Retirement pensions (due to permanent incapacity or unfitness for service)

Amount: this is 200 per cent of the regulatory remuneration corresponding to the classification group assigned to the body to which the civil servant belongs at the time of their ceasing active service.

Economic effects: the first day of the month following the date of retirement, unless the person concerned is already retired, in which case the effects shall by from the first day of the month following the date of the act of terrorism that rendered them unfit for work.

B) Family pensions: widow’s, orphan’s and parents’ pensions.
These arise from civil servants who die as a result of acts of terrorism, as well as by those who have been awarded a special pension due to acts of terrorism, or who have retired on grounds of permanent incapacity or unfitness for service, regardless of the cause of their death.

The requirements and conditions for eligibility for these pensions are the same as those laid down for ordinary civil service pensions, with the exception that children entitled to a pension are those under the age of 23 , and those who have been totally incapacitated for work since before reaching that age or since the date of the originator’s death. If an orphan aged over 23 becomes unable to carry out any work before reaching the age of 25, they will be entitled to a permanent orphan’s pension

Amount: this is 200 per cent of the regulatory remuneration corresponding to the classification group or sub-group assigned to the body to which the civil servant belongs at the time of their ceasing active service. Where there are several beneficiaries, the pension shall be distributed as follows:

  • If a spouse, former spouse or civil partner and children are entitled to the inheritance, half shall go to the spouse, former spouse or civil partner and the other half shall be divided equally amongst the children.
  • If both the mother and father are present, they shall share equally. Parents are only entitled to a pension in the absence of a spouse, former spouse or civil partner, and children entitled to a pension.
  • When a co-participant loses their entitlement, their share shall be added to those of the remaining co-participants.
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