The Directorate General of Personnel Costs and Public Pensions at the Ministry of the Treasury and Public Administration is the organisation responsible for recognising extraordinary pensions for terrorist acts that result in disability or death to::
Extraordinary pensions for terrorists acts are not subject to Personal Income Tax.
They are not subject to the regulations on the concurrence and limitation of public pensions, and therefore are excluded from the maximum limits of the public pension.
They have a minimum monthly amount established, equivalent to triple the Public Indicator of Income of Multiple Effects (IPREM) in force at any time and which for 2012 is equal to 1,597.53 euros.For these purposes, family pensions caused by the same fact are calculated jointly..
They are incompatible with the ordinary pensions that may correspond by virtue of the same Social Security system, as well as with the extraordinary ones which, for the same reason, may be recognised by any social protection public system.