What are the 4 grades of permanent disability in Spain?

The 4 grades are: (1) Partial Permanent Disability (IPP): reduces capacity for usual occupation by 33%+, 24-month lump sum; (2) Total Permanent Disability (IPT): prevents usual occupation: 55% or 65% pension; (3) Absolute Permanent Disability (IPA): prevents all work, 100% pension; (4) Grand Invalidity (GI): requires third-party assistance, 100% + care supplement.

What is the regulatory base for permanent disability?

For common illness, the regulatory base is the sum of contribution bases over the last 25 years divided by 350 (the number of months including bonus payments). For work accidents or occupational diseases, the contribution base of the month before the event applies (Arts. 197-199 LGSS).

Is the permanent disability pension subject to income tax?

It depends on the grade. Absolute Permanent Disability (IPA) and Grand Invalidity (GI) pensions are exempt from income tax (Art. 7.f LIRPF), regardless of amount. Total Permanent Disability (IPT) is taxable as employment income. The Partial Permanent Disability lump sum is also exempt.

How many contribution years are needed for permanent disability?

Contribution requirements vary by age and grade. For IPT and IPA from common illness: under 31 years need 1/3 of time since age 16; over 31 need 1/4 of total time with a minimum of 5 years. Work accidents and occupational diseases require no prior qualifying period.

Seguridad Social

Permanent Disability Calculator 2026

Partial · Total · Absolute · Grand Invalidity. LGSS Arts. 193-200.

Disability grade and cause

Partial Permanent Disability

Reduces performance ≥33%. Lump-sum compensation.

Art. 193 LGSS

Total Permanent Disability

Prevents usual occupation. Lifetime pension.

Art. 194 LGSS

Absolute Permanent Disability

Prevents all work activity.

Art. 194 LGSS

Severe Disability (Grand Invalidity)

Requires third-party assistance for basic acts.

Art. 194 LGSS

Cause of disability

Monthly regulatory base (€)

€

Over 55 with re-employment difficulties

65% instead of 55% applies (Art. 197 LGSS)

Legal notice: Indicative estimate. INSS calculates the actual regulatory base from contribution records. Minimums updated annually. IRPF exemption applies to Absolute/Grand Invalidity only (not Total Disability).

Legal basis: Arts. 193-200 LGSS. Partial: 24-month lump sum (Art. 196). Total: 55%/65% (Art. 197). Absolute: 100% (Art. 198). Grand Invalidity: 100% + 45%+30% supplement (Art. 196.4).

The 4 grades of permanent disability in Spain

Permanent disability recognized by the Spanish Social Security system is structured in four progressive grades (Arts. 193-200 LGSS). The grade determines both the amount and type of benefit (lifetime monthly pension vs. lump-sum compensation) and its tax treatment. It is crucial to distinguish whether the cause is common illness, non-work accident, work accident (AT), or occupational disease (EP), as this affects qualifying periods and applicable percentages.