1. Benefits and pensions acts of terrorism

Regulations: Art. 7.a) Law Income Tax

Extraordinary public benefits for acts of terrorism and pensions derived from medals and decorations awarded for acts of terrorism are exempt.

For these purposes, this consideration is given to, among others, the compensation and financial aid contemplated in Law 32/1999, of October 8, on Solidarity with the Victims of Terrorism ( BOE of the 9th), in article 16 of Law 29/2011, of September 22, on Recognition and Comprehensive Protection of Victims of Terrorism ( BOE of the 23rd) and its Regulation approved by Royal Decree 671/2013, of September 6 ( BOE of the 18th. Correction of errors of 19) and the extraordinary pensions for acts of terrorism regulated in Royal Decree 851/1992, of July 10 ( BOE of August 1).

The temporal scope of application of Law 32/1999, of October 8, on Solidarity with the Victims of Terrorism ( BOE of 9) has been extended, with indefinite validity, to events that occurred after January 1, 2009. See the Fourteenth Final Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of the 24th).

Likewise, the exceptional pensions derived from terrorist attacks recognized in Royal Decree-Law 6/2006, of June 23 ( BOE of the 24th) are declared exempt.