Social Security · Arts. 220-229 LGSS

Survivor Pension Calculator

Q: How much is the survivor pension in Spain in 2026?

52% of the deceased's regulatory base as a general rule, or 70% if the beneficiary has dependants (minor or dependent children) and total income (including the survivor pension) does not exceed 1.5× the monthly IPREM (Art. 31 LGSS). There are guaranteed monthly minimums (Art. 59 LGSS): from €598.60/month (under 65, no dependants) to €919.70/month (65 or over, with dependants).

Q: What is the regulatory base for the survivor pension?

For active workers, it is the average of the common contingency contribution bases for the last 24 months immediately before death, divided by 28 (Art. 227 LGSS). If the deceased was already a retirement or permanent disability pensioner, the base of their own pension is used directly.

Q: Are unmarried partners entitled to a survivor pension?

Yes, since Law 40/2007. Under Art. 221 LGSS, they must prove stable, uninterrupted cohabitation for at least 5 years, and registration in the regional unmarried partner registry or the Civil Registry at least 2 years before the death. Without these requirements the pension may be denied even with proven cohabitation.

Q: Is the survivor pension subject to income tax (IRPF)?

Yes, Social Security survivor pensions are taxed as employment income (Art. 17 LIRPF). However, if total annual income (including the pension) does not exceed €22,000 from a single payer, there is no obligation to file a return, although withholding will be applied if applicable.

Pension amount: 52% or 70% of the regulatory base. 2026 guaranteed minimums. Unmarried partners and dependants.

Status of the deceased when entitlement arose

Monthly regulatory base (average last 24 months of contributions)

€/mo

RB = sum of BCCP contributions last 24 months ÷ 28. If < 24 months, minimum wage is used to complete.

Beneficiary age

Has dependants (minor children or dependants in care)

The 70% rate may apply if total income is below 1.5 × IPREM/month (Art. 31 LGSS)

Unmarried partner: requires ≥5 years cohabitation and ≥2 years registration (Art. 221 LGSS)

Indicative calculator. Arts. 220-229 LGSS (RDLeg 8/2015). Actual regulatory base depends on TGSS certificate. Minimums and maximums updated 2026. Does not include: orphan pension, family benefit or civil service pension scheme.

Frequently asked questions about the survivor pension

How much is the survivor pension in Spain in 2026?

52% of the deceased's regulatory base as a general rule, or 70% if the beneficiary has dependants (minor or dependent children) and total income (including the survivor pension) does not exceed 1.5× the monthly IPREM (Art. 31 LGSS). There are guaranteed monthly minimums (Art. 59 LGSS): from €598.60/month (under 65, no dependants) to €919.70/month (65 or over, with dependants).

What is the regulatory base for the survivor pension?

For active workers, it is the average of the common contingency contribution bases for the last 24 months immediately before death, divided by 28 (Art. 227 LGSS). If the deceased was already a retirement or permanent disability pensioner, the base of their own pension is used directly.

Are unmarried partners entitled to a survivor pension?

Yes, since Law 40/2007. Under Art. 221 LGSS, they must prove stable, uninterrupted cohabitation for at least 5 years, and registration in the regional unmarried partner registry or the Civil Registry at least 2 years before the death. Without these requirements the pension may be denied even with proven cohabitation.

Is the survivor pension subject to income tax (IRPF)?

Yes, Social Security survivor pensions are taxed as employment income (Art. 17 LIRPF). However, if total annual income (including the pension) does not exceed €22,000 from a single payer, there is no obligation to file a return, although withholding will be applied if applicable.