Advanced Search

Royal Decree 2350 / 2004, Of 23 Of December, On Revaluation Of The Inns Of The System Of It Security Social To The Exercise 2005.

Original Language Title: Real Decreto 2350/2004, de 23 de diciembre, sobre revalorización de las pensiones del sistema de la Seguridad Social para el ejercicio 2005.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

TEXT

The General Budget Law of the State for the year 2005 contains, within its title IV, the wording given by the royal decree amending the law, in matters of public pensions, the criteria of (a) revaluation of the pensions of the Social Security system for that financial year, and provides for a revaluation of those in accordance with the inflation rate envisaged for that financial year. According to the legal provisions, this royal decree establishes a general revaluation of the pensions of the Social Security, both in its contributory modality, including the minimum pensions and the maximum limit of the perception of pensions In the case of non-contributory contributions, two per cent of non-contributory contributions are included in the revaluation of the trend in the evolution of the Consumer Price Index (CPI) in the year 2004 (November 2003 November 2004). revaluation in the last financial year indicated. In addition, and according to the provisions of the additional fifteenth provision of the General Budget Law for the year 2005, the Social Security pensioners are provided with the payment, in a single payment and before April 2005, of an amount equal to the difference between the pension received in 2004 and the amount that would have been applied to the amount of the pension in force at 31 December 2003 the actual increase in the CPI in the period November 2003 to November 2004. The revaluation of Social Security pensions in the above mentioned terms implies the maintenance of their purchasing power in accordance with the provisions of Article 48 of the recast of the General Law on Social Security, adopted by the Royal Decree of Law 1/1994 of 20 June, in the wording given by Law 24/1997, of July 15, of consolidation and rationalization of the Social Security system. Moreover, in accordance with the legal provisions and taking into account the Government's commitment to improve the amount of minimum pensions above the general revaluation, increases are envisaged which, in terms of the benefits of the contributive refers, they range from 5 to 6.5 percent depending on the cases. In addition, the royal decree, in accordance with the legal provisions cited above, updates the income limit compatible with the condition of the beneficiary of the allowances per child or child under charge, as well as the amounts of such allowances in for disabled children with 18 or more years of age, applying the same criteria as those for pensions. In its virtue, on the proposal of the Minister of Labour and Social Affairs, in agreement with the Council of State and after deliberation by the Council of Ministers at its meeting on 23 December 2004,

D I S P O N G O:

TITLE I

Pensions of the Social Security System in its contributory mode

CHAPTER I

Common rules

Article 1. Scope of application.

1. The provisions of this Title shall apply to pensions of permanent incapacity, retirement, widowage, orphans and in favour of family members of the social security system in their contributory form, provided that they have been caused by prior to 1 January 2005. 2. The pensions of compulsory old-age and invalidity insurance shall be governed by the specific rules laid down in Articles 7 and 12. 3. The Special Regimes of the Armed Forces, Civil Servants of the State Administration and the Officials of the Administration of Justice are excluded from the provisions of paragraph 1.

CHAPTER II

Revaluation of non-concurrent pensions

Section 1. System Pensions Subsection 1

Article 2. Amount of Revaluation.

1. The pensions referred to in paragraph 1 of the previous Article, which were due before 1 January 2005 and are not concurrent with others, shall be revalued at two per cent. 2. The amount of the pension, once revalued, shall be limited to the amount of EUR 2,159,12, meaning this amount referred to the amount of an ordinary monthly allowance, without prejudice to any extraordinary payments that may correspond. Such a monthly limit shall be subject to adjustment in cases where the pensioner is entitled or not to receive 14 pages per year, including, in one case or another, the extraordinary payments, for the purposes of the amount not exceeding or to reach, respectively, 30,227.68 euros, in annual computation. 3. Pensions in excess of EUR 2,159,12 per month shall not be revalued except as referred to in paragraph 2. 4. The revaluation of pensions for the benefit of invalidity shall be effected by applying the rules laid down in paragraph 1 to the pension without the increase of 50%, and the result shall be added to the amount resulting from the application of 50% to the amount of the pension without increase, once revalued.

For the purposes of the ceiling referred to in paragraph 2, only the pension shall be computed without increase.

Article 3. Application of the revaluation.

The revaluation shall apply to the monthly amount of the pension in question on 31 December 2004, excluding the concepts listed below:

(a) The add-ons recognized to achieve the minimum established before.

b) The cost of financial benefits due to lack of safety and hygiene measures at work. (c) Perceptions of temporary income from family charges and supplementary compensation for the provision and renewal of prostheses and orthopaedics equipment, in the case of pensions for the insurance of occupational accidents and diseases professional.

Subsection 2. Mits Add-ons

Article 4. Allowances for minimum contributory pensions.

The amount of non-concurrent pensions, once revalued, in accordance with the foregoing subsection, shall be supplemented, where appropriate, by the amount necessary to achieve the minimum amounts reflected in the Annex I.

Article 5. Income limit.

1. The minimum supplements are not consolidated and will be absorbed with any future increase that may be experienced by the interested parties, either in terms of revaluations or for the recognition of new benefits. of a periodic nature that give rise to the concurrency of pensions, which is regulated in the next chapter of this royal decree. In the latter case, the absorption of the supplement shall have a minimum effect from the first day of the month following the date of the decision on recognition of the new pension. 2. Add-ons shall be incompatible with the receipt by the pensioner of full income from personal or other personal work, and/or capital, or any other substitute income of those, where the sum of all the above mentioned perceptions, excluding the pension to be supplemented, exceeds EUR 6,122,53 per year, except in the cases provided for in the following paragraph. For this purpose, capital gains or capital gains, which are valued in accordance with tax law, as well as returns which may be deducted from the economic value of the assets, shall also be computed from such income, applying to their value a interest rate of two per cent, with the exception of the housing usually occupied by the pensioner and the goods whose income has been computed. To the exclusive effects of the recognition of allowances for the minimum of contributory pensions of Social Security, of the full income received by the pensioner, and taken into account in the terms laid down in the legislation tax, the following shall be excluded:

(a) In full income from work, deductible expenses, in accordance with tax legislation.

b) In cases of full income from business, professional and agricultural or livestock activities, deductible expenses, in accordance with tax legislation.

The full income of the pensioner, computed in the manner in which it is determined in the preceding paragraphs, shall be taken into account in the value received in the year 2004, and shall be excluded from the allowance for the purpose of the event. (i) the fact that the pension is not paid for in the year 2005, as well as for other pensions.

3. Where the sum, in annual accounts, of the yields referred to in the preceding paragraph and the pension corresponding to the pension is less than the sum of EUR 6,122,53 plus the amount, also in annual accounts, of the minimum amount fixed for the class (a) a supplement equal to the difference, distributed between the number of monthly allowances in which the pension is paid. 4. The requirements set out in the preceding paragraphs shall be presumed to be met where the person concerned has received returns in the form referred to in paragraph 2, in the form referred to in paragraph 2, of a sum equal to or less than EUR 5,915,49. This presumption may be destroyed, where appropriate, by the evidence obtained by the Administration directly or through the parties themselves. 5. Pensioners ' recipients of allowances for minimum allowances, who have obtained returns in 2004 for the concepts referred to in paragraph 2 above EUR 5,915,49, shall submit a statement of that circumstance before 1 March 2005. Without prejudice to the obligation laid down in the preceding paragraph, to credit income and income, the social security management bodies may at any time require the recipients of supplements to a minimum of a statement of the latter, as well as its assets and, where appropriate, the contribution of the tax returns submitted. 6. In the minimum assigned to pensions of great invalidity are the two elements which make up the pension referred to in Article 2.4. 7. Where the supplement to a minimum pension is requested after recognition of the pension, it shall have effect from the three months preceding the date of the application, provided that all the requirements for the pension are met at that time. be entitled to the said supplement.

Article 6. Allowances per minimum per spouse in charge.

1. A spouse shall be deemed to be in charge of the holder of a pension for the purposes of recognition of the minimum amounts laid down in Annex I, where he is living with the pensioner and is economically dependent on him. 2. Except in the case of legal separation, coexistence shall be presumed provided that the marriage bond is preserved, without prejudice to the fact that this presumption may be destroyed by the research activity of the Administration.

It will also be understood that there is an economic dependency on the spouse when the following circumstances are present:

(a) That the pensioner's spouse is not, in turn, the holder of a pension in charge of a public basic social security scheme, with the understanding of the guarantee of minimum income and aid in that regard by third person, both of Law 13/1982, of 7 April, of Social Integration of Disabled Persons, and of the care pensions regulated in Law 45/1960, of 21 July.

(b) The income of the pensioner and of his spouse, calculated in the form referred to in paragraph 2 of the previous Article, shall be less than EUR 7,142,00 per year.

When the sum, in annual calculation, of the yields referred to in the preceding paragraph and of the amount, also in annual calculation, of the pension to be supplemented is less than the sum of EUR 7,142,00 and the amount the minimum pension with the spouse in question shall be recognised as equal to the difference, distributed between the number of monthly payments in question.

3. The recipients of allowances by spouse in charge shall be obliged to declare, within the month following the date of their occurrence, any change in their marital status affecting that situation, as well as any change in the situation of the spouse. economic dependency on your spouse. Without prejudice to the foregoing paragraph, the managing entities of the Social Security may, at any time, request the identification of the spouse, as well as a statement of the income received by both spouses. 4. The loss of the right to the supplement by a spouse in charge shall have effect from the 1st of the month following that in which the causes which gave rise to his recognition cease. 5. The omission by the beneficiaries of compliance with the provisions of Article 5.5 and paragraph 3 of this Article shall constitute an infringement within the meaning of Section 2 of Chapter III of the recast of the Law. on infringements and sanctions in the social order, approved by the Royal Legislative Decree 5/2000 of 4 August.

Section 2. Pensions of compulsory old age and invalidity

Article 7. Revaluation of pensions for the compulsory compulsory retirement age and invalidity.

1. The revaluation of the pensions of the compulsory compulsory retirement age and invalidity non-concurrent with other public pensions, whatever the date of the causative event, shall consist of the difference between the amount of the pension to 31 of the December 2004 and the amount of EUR 4,384,94, in annual accounts. For the purposes of the preceding paragraph, no concurrent pensions shall be considered to be paid for by those who have been employed or have been incapacitated in the first degree because of the past Spanish Civil War, whatever the legislation may be. (ii) the value of the benefits provided for in the second subparagraph of Article 3 (1) of the Treaty, and the second subparagraph of Article 3 (1) of the Treaty, and Article 4 (2) of the Treaty, does not have a consolidable character.

CHAPTER III

Pension concurrency

Section 1. Common Rules

Article 8. Pension concurrency.

1. For the purposes of this Title, it shall be understood that there is a pension provision where the same beneficiary is recognised or is recognised more than one pension from one of the following entities and bodies:

(a) Those paid by the State Passive Classes Scheme and, in general, those paid out of appropriations in Section 07 of the State expenditure budget.

(b) Those paid by the General Regime and the special social security schemes, as well as those in non-contributory forms of social security. (c) Those paid by the Special Funds of the General Mutual Fund of Civil Servants of the State, the Social Institute of the Armed Forces and the General Judicial Mutuality or by the aforementioned mutual societies, as well as those paid by the Special Fund of the National Social Security Institute. (d) Those paid by the systems or systems of provision of the autonomous communities and local authorities and by the authorities themselves. (e) Those paid by mutual societies, montepios or social welfare institutions to be financed in whole or in part with public resources. (f) Those paid by companies or companies with majority, direct or indirect participation in their capital of the State, the Autonomous Communities or local corporations or the self-employed bodies of one and the other, either directly or through the subscription of the relevant insurance policy with a different institution, irrespective of the legal nature of the insurance policy or by the mutual societies or institutions of provision of those institutions, in which the direct contributions of the persons responsible the pension is supplemented by public resources, including those of the company itself or company . (g) Those paid by the State Administration or by the Autonomous Communities in accordance with the Law of 21 July 1960 and Royal Decree 2620/1981 of 24 July 1981, as well as the economic subsidies for the guarantee of minimum income and aid for third person, provided for in Law 13/1982 of 7 April on the Social Integration of Disabled Persons. (h) other than those listed in the preceding paragraphs, which are paid in whole or in part by public resources.

2. However, by way of derogation from paragraph 1 above, they shall not be regarded as public pensions, nor shall they be taken into account for the purpose of limiting the initial claim or the fixing of the maximum amount of the of public pensions, which are paid by means of employment pension schemes or collective insurance contracts, including those formalised by a business social security fund, promoted by the administrations, bodies, entities and companies referred to in the final provision of the recast text of the Law on Regulation of the pension plans and funds, approved by the Royal Legislative Decree 1/2002, of November 29, and in the terms in it expressed.

Section 2. Revaluation applicable to pensions of the Social Security system

Subsection 1. General Rules

Article 9. Revaluation of the concurrent pensions of the social security system.

1. The concurrent pensions of the Social Security system shall be recovered by applying to each of them the provisions of Article 2.1, without the sum of the concurrent pensions, once revalued, being higher than the amount indicated in the paragraph 2 of that Article. 2. If, as a result of the application of the maximum ceiling referred to in Article 2.2, the amount of the increase to be allocated as a revaluation is to be reduced, the excess to be absorbed shall be distributed proportionally between the (a) the amount of the amount that would have been allocated to each of the pensions in the absence of the cap. 3. In the case of revalorizable and non-revalorizable pensions of the Social Security system, the sum of which amounts in 2004, after applying the deviation of the CPI, amounts to EUR 2,116,78 per month, from recognition initial, the theoretical revaluations of pensions revalorizable to ensure, where appropriate, the ceiling laid down in Article 2.2.

Article 10. Revaluation of the pensions of the social security system concurrent with other public pensions.

When a holder has recognized one or more pensions of the Social Security system, in concurrency with one or more pensions of those mentioned in Article 8, the revaluation of the pensions of the Social Security shall be carried out in accordance with the following

:

1. If the sum of the concurrent pensions does not exceed the ceiling laid down in Article 2.2, the amount of the revaluation of the Social Security pension or pension shall be determined in accordance with the provisions of the preceding Article.

However, for the purposes of the revaluation of the pensions of the Social Security system, the pension supplements granted to workers under a collective agreement or a regulation shall not be taken into account. In the case of a restructuring of the workforce or a similar cause, it is expected to anticipate the retirement age, obtaining the pension with the application of the reduction coefficient of the percentage of the pension. This is without prejudice to the effects of the application of the ceiling of EUR 2,159,12 per month. Where the pension paid to the Social Security system under its specific rules is not revalued, the Social Security pension shall be revalued in the percentage referred to in Article 2.1. 2. If the sum of the public pensions received by the holder, once revalued, reaches the maximum limit set out in Article 2.2, the following rules shall apply:

First.-When all public pensions received by the holder are revalued, the following shall be taken into account: (a) An annual ceiling shall be determined for the amount of the payments to be made in respect of the Social security pension. This limit shall consist of a figure which shall be equal to the amount of EUR 30,227,68 per year for the same proportion as the pension for social security in relation to all the concurrent pensions corresponding to the same amount. holder.

The "L" limit is obtained by applying the following formula:

L =

P

× 30,227 euros annually

T

being "P" the full annual theoretical value reached at 31 December 2004 of the pension in charge of Social Security, and "T", the result of adding to the previous figure the full value, in annual terms, of the remaining concurrent pensions of the same holder. (b) Obtained such a limit, the Social Security shall pay only the amounts due as soon as they do not exceed the amount of the pension. In another case, the excess over that limit must be absorbed, in proportion to the amount of each of the concurrent pensions and to that of the excess in the Social Security pension.

Second. -Where pensions other than the social security system, under their specific rules, are not revalued, the Social Security pension shall be revalued in the percentage referred to in Article 9 or, in its defect, in the amount necessary to ensure that the total amount of all the pensions received by the holder, once they have been recovered from the Social Security, does not exceed the ceiling referred to in Article 2.2, applying, where appropriate, the provided for in Article 9.3. 3. For the purposes of determining the limit laid down in paragraph 2 of this Article, where two or more of the social security contributions are between the concurrent pensions, they shall be regarded as a single pension for the prior application of the provisions of the in the previous section.

4. Where the sum of the concurrent pensions exceeds the amount of EUR 30,227,68, in annual accounts, the amount of Social Security shall not be revalued. 5. Where, on the occasion of initial recognition, the ceiling referred to in this Article is to be applied, the concurrent pensions shall be deemed to have been caused at the same time, where the date of economic effects of the pensions, irrespective of the time when the decisions or acts of recognition are issued.

Subsection 2. Mits Add-ons

Article 11. Application of the supplements to the minimum in the case of pension concurrency.

1. In the case of a pension scheme, the application of the minimum allowances referred to in Articles 4 to 6 shall be carried out in accordance with the following rules:

(a) Only a minimum supplement shall be recognised if the sum of all the concurrent pensions, once they are recovered from the Social Security in accordance with the rules applicable to them, is less than the minimum it corresponds to that of the Social Security system which has the highest point, in annual computation. This supplement shall consist of the amount necessary to achieve the said minimum amount.

(b) The supplement corresponding to the provisions of the preceding standard shall be affected by the concurrent pension determining the minimum amount.

2. For the sole purpose of ensuring the guarantee of allowances for minimum allowances, public pensions which are not in charge of any of the basic public social security schemes shall be equated with income or income.

Section 3. Pensions of compulsory old age and invalidity

Article 12. Revaluation of the pensions of compulsory old age and invalidity insurance in concurrency with other pensions.

1. Pensions for the compulsory retirement age and invalidity shall not be revalued, with any other pension referred to in Article 8, except in the case of a pension for which the first person has been mutilated or is unable to receive the pension. In the case of the Spanish Civil War, whatever the regulatory legislation, with the grant of aid for the third person provided for in Law 13/1982, of 7 April, of Social Integration of the Disabled, and with the pensions These are extraordinary acts of terrorism. 2. Notwithstanding the provisions of the preceding paragraph, where the sum of all the concurrent pensions, once revalued, and those of the said compulsory old-age and invalidity insurance, calculated on an annual basis, is less than 4,384,94 euro, the pension of the said insurance shall be revalued at an amount equal to the resulting difference. This difference is not of a consolidable character, and will be absorbed with any increase that may be experienced by the perceptions of the person concerned, either in terms of revaluations or for the recognition of new features of a periodic nature. 3. Regardless of the foregoing, the amount of the pension for the compulsory retirement age and invalidity pension shall be taken into account for the sole purpose of the sum of the concurrent pensions referred to in the Article 9.1.

CHAPTER IV

Pensions recognized in application of international standards.

Article 13. Revaluation of pensions recognised in application of international standards.

1. The revaluation of pensions which have been recognised under international standards for which the Social Security Office is responsible for a percentage of its theoretical amount shall be carried out by applying the said rate to the increase which 100 percent of the pension was paid to the Spanish Social Security Department. In the amount of the theoretical amount referred to in the preceding subparagraph, the supplement shall not be considered to be included, unless otherwise provided for in a bilateral or multilateral agreement. 2. A prorated pension, once revalued in accordance with the provisions of the preceding paragraph, shall be added to it, where appropriate, in accordance with the general rules laid down, the supplement to the minimum corresponding. This supplement shall be calculated by applying the percentage taken into account in paragraph 1 to the difference between the amount which would have been paid by the Spanish Social Security 100 per cent of the pension and the minimum which may correspond to the application of the general rules. 3. If, after having applied the provisions of the previous paragraph, the sum of the amounts of the pensions, recognized under a bilateral social security agreement, both by Spanish and foreign legislation, was lower. the minimum amount of the pension in force at any time in Spain shall be guaranteed to the beneficiary, while residing in national territory, the difference between the sum of the recognised, Spanish and foreign pensions, and the minimum amount in accordance with the general rules laid down for granting them. For the purposes of applying this paragraph 3 and Article 50 of Council Regulation (EEC) No 1408/1971 of 14 June 1971, fixed amounts of compulsory old age and invalidity insurance shall be considered as minimum amounts. 4. For the purposes of Articles 4 to 6, benefits received from a foreign entity shall be regarded as income or income from work, except for the application of paragraph 3 of this Article or in a convention Bilateral or multilateral arrangements are in place. 5. To carry out the calculation of the supplement which, if appropriate, must be recognised as a beneficiary, the amount of the foreign pension shall be considered in euro. The exchange rate to be applied shall be that set for 1 January 2005 or for the date corresponding to the date on which the right to the said supplement is caused during 2005. The fixing of such a change shall be made in accordance with the provisions laid down for the application of Community regulations and bilateral conventions.

CHAPTER V

Application Rules

Section 1. Funding

Article 14. Financing of the revaluation of pensions.

1. The revaluation of pensions provided for in this Title shall be financed from the general resources of the Social Security system, in accordance with the corresponding budget allocations. 2. The cost of the revaluation, including minimum allowances, of occupational accidents and occupational diseases, shall be taken into account by the mutual occupational accidents and occupational diseases of the Social Security. by means of the contributions to be paid by the Ministry of Labour and Social Affairs, in accordance with Article 76 of the General Regulation on the Listing and Settlement of Other Rights of the Social Security, approved by the Royal Decree 2064/1995, of 22 December, and concordant rules.

Section 2. Management

Article 15. Recognition of the right to revaluation.

The National Institute of Social Security and the Social Institute of the Navy, in the field of their respective competences, will proceed to the recognition of the right to the revaluation established in the articles previous. The entities and bodies referred to in Article 8 shall be obliged to provide as much information as is necessary to enable the revaluation and, in particular, to specify whether or not the benefits provided by them are revalorizable, in accordance with the rules applicable to them, or if they are constituted by the supplements referred to in the second paragraph of Article 10.1, as well as the number of pages with which the pension is received.

TITLE II

Social Security Pensions in Non-contributory Mode

Article 16. Repricing of Social Security pensions in their non-contributory mode.

The amount of pensions for social security for retirement and invalidity, in their non-contributory form, which have been recognised before 1 January 2005 or can be recognised from that date, shall be fixed at the latest. EUR 4,043,06 per year.

Additional disposition first. Maintenance of the purchasing power of Social Security pensions in the financial year 2005.

1. In accordance with the provisions of the additional fiftieth of the General Budget Law for the year 2005, the pensioners and other recipients of social security benefits, who are then They shall, before 1 April 2005 and in a single payment, receive an amount equal to the difference between the amount of the pension or benefit received during the financial year 2004 and the amount corresponding to the amount applied to the amount of the pension in force at 31 December 2003, the actual increase experienced by the CPI in the period November 2003 to November 2004:

(a) Pensioners whose pensions had been incurred prior to 1 January 2004 and which had been the subject of a revaluation in that financial year, except those referred to in paragraph 3 of this additional provision.

(b) Pensioners whose pensions would have been incurred in 2004 and have recognised allowances for the amounts laid down in Article 4 of Royal Decree No 2/2004 of 9 January, with the exception of those listed in the paragraph 3 of this additional provision. (c) Pensioners whose pensions were due in 2004 and were limited, in their amount, to the amount of EUR 2,116,78 per month. (d) Non-contributory pension perceptors. e) Perceptors of allowances per child in charge of 18 or more years and a degree of disability equal to or greater than 65%.

2. For the purposes of calculating the single payment referred to in the preceding paragraph, the amounts shown in Annex II shall be taken as amounts in the 2004 financial year for the benefits provided for in Annex II.

3. In accordance with the provisions of the additional fiftieth provision of the General State Budget Law for the year 2005, the pensioners who receive the pension during the year 2004, who are listed below, shall receive, before 1 April 2005, and in a single payment, an amount equal to the difference between the pension received in 2004 and the amount which would have been paid to increase the amount actually received in that year with the actual increase experienced by the CPI in the period November 2003-November 2004, once deducted from that one two percent:

a) Minimum retirement pensions for holders with less than 65 years, with or without a spouse in charge.

b) Minimum widowage pensions with less than 65 years. (c) Minimum orphans ' pensions and in favour of family members. (d) Non-concurrent pensions of compulsory old age and invalidity insurance.

Additional provision second. Revaluation of pensions resulting from accidents at work and occupational diseases.

For the revaluation of the pensions of the Social Security system for permanent incapacity or death and survival, resulting from accidents at work or occupational diseases, the following shall be taken into account:

(a) The annual amount of the pension shall be divided by 14, and the resulting ratio shall be considered as the monthly amount of the pension for the purposes of applying the general revaluation referred to in Article 2.

(b) For the purposes of determining the minimum allowances laid down in Articles 4 to 6, the same form shall be applied in the same way as the preceding paragraph, although the pension is already revalued as provided for in the preceding paragraph. Where the quotient obtained is less than the minimum amount laid down for the pensions of his class, the difference shall be the minimum supplement. (c) The increase resulting from the application of the provisions of subparagraph (a) and, where appropriate, in the (b) of this provision shall be increased to the amount of each monthly pension, except for June and November, in which the increase will be double.

Additional provision third. Application of the supplements by minima in special cases.

1. The supplement to the minimum requirements laid down in Articles 4 to 6 shall also apply to pensions from 1 January 2005. 2. The fixed amounts of compulsory old age and invalidity insurance, as referred to in Article 7, are equally applicable, in accordance with the provisions laid down in it, to pensions from 1 January 2005. 3. Pensioners who, on 31 December 2004, are less than 60 or 65 years of age shall, where appropriate, notice the amounts established for those who are of that age in the articles referred to in the preceding paragraphs, from day 1 of the month following the month in which they are 60 or 65 years of age, respectively. 4. In those systems of the social security system, which have been provided for reducing the retirement age, according to the activity carried out, the age of 65 years, for the purposes of determining the right to add-ons. The minimum requirements laid down in this royal decree shall be deemed to be fulfilled where the application of these coefficients is an age equal to or greater than that of 65 years, provided that the beneficiaries comply with the other requirements. The same rule applies in the cases of special retirement at the age of 64 provided for in Royal Decree 1194/1985 of 17 July 1985.

Additional provision fourth. Revaluation of extraordinary pensions arising from acts of terrorism.

The extraordinary pensions of Social Security originated by acts of terrorism, provided for in Royal Decree 1576/1990 of 7 December 1990, will be revalued on the same terms and conditions as those provided for in the Chapter II of Title I of this royal decree, and shall not be subject, in any case and in accordance with the provisions of article 39.7 of the Law of General State Budgets for the year 2005, in the wording given by the Royal Decree Law 11/2004, of 23 December, amending the aforementioned law in the field of public pensions, to the limits intended as a general rule. Similarly, the amounts of such pensions shall not be taken into account for the purposes of the application of the above limits in the case of the same holder of other public pensions.

Additional provision fifth. Rectification of the revaluation acts.

The acts of the entities or bodies to which the recognition of the pension revaluations, which have been dictated in application of this royal decree, may be rectified, may be rectified ex officio in the cases of errors materials or in fact or when omissions or inaccuracies are found in the declarations of the beneficiary, following the procedures and the requirements laid down in the legal order.

Additional provision sixth. Economic allocations of Social Security per child or child received in charge.

1. In accordance with the provisions of the second provision of the Law on the General Budget of the State for the year 2005, in the wording given by Royal Decree Law 11/2004 of 23 December, amending the Law on the Law on the public pensions, as from 1 January of that financial year, the income limit referred to in Article 182 of the recast text of the General Law on Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, for the purposes of being eligible for the economic allocations per child or child under charge, is fixed EUR 8,793.03 per year. If the beneficiary is part of a large family, the limit referred to in the preceding paragraph shall be EUR 14,990,94, in the case of three dependent children, and shall be increased by EUR 2,428,11 for each dependent child from the fourth, is included. 2. The amount of the economic benefit of Social Security for a child in charge of 18 or more years of age and a degree of disability equal to or greater than 65% shall, as from 1 January 2005, be EUR 3,427,68 per year. If the child in charge is aged 18 or over, he is affected by a disability to a degree equal to or greater than 75% and requires the contest of another person for the performance of the essential acts of life, the amount of the Economic performance shall also be from 1 January 2005 to EUR 5,141,52 per year.

Final disposition first. Powers of implementation and development.

The Minister of Labor and Social Affairs is empowered to make the necessary provisions for the implementation and development of this royal decree.

Final disposition second. Entry into force.

This royal decree will enter into force on the same day as its publication in the "Official Gazette of the State", with effect on the revaluation of pensions, as well as the amounts of the economic allocations per child to position, from 1 January 2005.

Given in Madrid, on December 23, 2004.

JOHN CARLOS R.

The Minister of Labour and Social Affairs, JESUS CALDERA SANCHEZ-CAPTAIN

ANNEX I Social Security System

Table of minimum amounts of contributory mode pensions for the year 2005

-

: "qualified" aged between 60 and 64

Orfad:

By payee

the absolute orphanage the minimum will be increased by 4,566.80 euros/year distributed, if any, among the beneficiaries.

Class

Headlines

-in-charge

-

Euro/year

No Spouse

-

-

Eur/year

Retirement:

with 65 years

7.336, 14

6.141.94

under 65 years

6.856.08

5.722.92

Incapacity:

Invalidity with 50 percent increase

11.004.28

9.212.98

Absolute

7.336.14

6.141.94

Total: headline 65 years

7.336.14

6.141, 94

6.856.08

5,722, 92

Partial of the work accident regime: Titling 65 years old.

7.336.14

6.141, 94

Widess:

with 65 years

6.141.94

Entitled between 60 and 64 years old.

5.722.92

with less than 60 years

4.566.80

Holder with less than 60 years and family loads

5,722, 92

1.856, 68

family members:

Per Beneficiary

1.856.68

If no widower or pensioner exists:

A single payee, 65 years old.

4,779.88

A single payee, Less than 65 years

4.50,44

Multiple Payees: The minimum assigned to each will be increased by the amount that will result from prorating 2,710.12 euros/year between the number of beneficiaries.

ANNEX II

System of Social Security Importes of certain pensions and benefits of Social Security in 2004, for the purposes of the application of the additional provision first

-

Partial of the work accident regime: Titling 65 years old.

Widess:

If you do not have a widower or a pensioner orphan:

Class

Headlines

-in-charge

-

Euro/year

No Spouse

-

-

Eur/year

Retirement:

with 65 years

6.888, 28

5.849.34

under 65 years

6.437.62

5.450.34

Incapacity:

Invalidity with 50 percent increase

10.332.42

8.774.08

Absolute

6.888.28

5.849.34

Total: headline 65 years

6.888.28

5.849, 34

6.888.28

5.849, 34

with 65 years

5.849, 34

Entitled between 60 and 64 years.

5.450.34

with less than 60 years

4,349.24

with less than 60 years and family loads

5.450.34

orphanage:

By payee

1.768,

the absolute orphanage the minimum will be increased by 4,349,24 euros/year distributed, if any, among the beneficiaries.

family members:

By payee

1.768, 20

A single payee, 65 years old.

4.552.24

beneficiary, less than 65 years

4.286.10

beneficiaries: the minimum assigned to each will be increased by the amount that results from prorating 2,581.04 euros/year between the number of beneficiaries.

Public pension limit: EUR 29,634.92 /year. Non-concurrent pensions of compulsory age and invalidity insurance: EUR 4,257,12 per year. Social security pensions in non-contributory mode: EUR 3,925.18 per year. Benefits for dependent child over 18 years old:

With a disability level equal to or greater than 65 per 100: EUR 3,264.36/year.

With a degree of disability equal to or greater than 75 per 100 and in need of another person's contest for the realization of the essential acts of life: 4,896,60 euros/year.