€3,194 net incapacity due to migraines: The ruling that reignites the debate

€3,194 net incapacity due to migraines: The ruling that reignites the debate

A 42-year-old engineer will receive €3,194.46 net per month for life. The reason: chronic migraines and post-Elbichito cognitive damage. The High Court of Justice of Madrid has upheld her case after Social Security initially denied it. But the ruling, like almost everything in this country, is not as simple as it seems.

The worker, a coordinator in big data, with 11 years of contributions, will also receive nearly €45,000 in arrears. The pension is for life and exempt from IRPF (Personal Income Tax), meaning the net amount matches the gross. This figure exceeds the average Spanish salary and has peine a difficult debate: are we rewarding illness or protecting those unable to work?

The engineer's case: €3,194 per month without paying IRPF

The High Court of Justice of Madrid has recognized the absolute permanent incapacity for any profession for this computer systems engineer. Social Security initially denied her claim, but the court found that the post-Elbichito sequelae—chronic migraines and cognitive damage—prevent her from carrying out any work activity.

The pension of €3,194.46 per month is not accidental. The worker contributed based on high bases, which is common for qualified technical profiles. And here is the first point of friction: absolute incapacity is not taxed under IRPF, according to article 7 of the tax law. That is, she receives exactly what she is owed without any retention.

Why the pension is so high: contributions and tax exemption

The explanation is twofold. Firstly, the contribution base. A big data coordinator with 11 years of experience likely contributed above average. Secondly, the IRPF exemption. Absolute permanent incapacity is considered an indemnity, not a return on work. In practice, this means the pensioner receives 100% of their regulatory base without discounts.

Some argue this creates a distortion: a person with absolute incapacity may earn more than an active worker with the same profile. The case of a user's sister, who earns more than her colleagues who are still working, is the example that keeps coming up in conversations. And it is not an isolated case: absolute incapacity pensions, being tax-exempt, can far exceed the net salary of many employees.

The debate: Can they work in other professions?

The question hanging over the ruling is uncomfortable: can a person with chronic migraines not be a street cleaner, someone clearing land, or working in a warehouse? According to neurologists, the answer is no. Migraines refractory to medication can leave sufferers in bed for three consecutive days, in darkness, with vomiting and unbearable pain. It is not just a headache.