Permanent Disability Spain 2026: Degrees, Pensions and IPP vs IPT vs IPA vs Total Invalidity

What is permanent disability in Spain?

Permanent disability (incapacidad permanente, IP) is regulated in Arts. 193-200 LGSS. It applies when a worker, after exhausting prescribed medical treatment, presents permanent or long-lasting anatomical or functional reductions that diminish or eliminate their work capacity.

The 4 degrees

IPP (Partial): ≥33% reduction in performance for the usual profession. Benefit: 24 monthly regulatory-base lump sum; not a lifetime pensión.

IPT (Total): prevents performing all or fundamental tasks of the usual profession (but not other professions). Pensión: 55% of regulatory base (75% if over 55 with difficulty finding alternative work ("qualified IPT")).

IPA (Absolute): prevents any paid employment habitually. Pensión: 100% of regulatory base. Exempt from IRPF income tax (Art. 7.f LIRPF).

Gran Invalidez (Grand Invalidity): IPA + need for third-party assistance for basic life functions. Pensión: IPA + 45% supplement for caregiver cost. Also IRPF-exempt.

Regulatory base calculation

For common contingencies (illness/non-work accident): sum of last 8 years' contribution bases ÷ 96. For occupational contingencies (work accident/occupational disease): based on actual salary including regular overtime, consistently higher than common contingency base.

Lexiel helps employment lawyers determine which degree applies based on the injuries, calculate the regulatory base and estimated pensión, and structure the judicial appeal with appropriate medical expert reports.