8.6.1. Exempt income except to determine the tax rate

The tax regulations contemplate some exceptional cases of exempt income that, however, must be taken into account for the purposes of calculating the tax rate applicable to the remaining income.

Income provided for in the Agreements

In most of the Conventions to avoid double taxation signed by Spain, it is established that, when the income obtained by a resident is exempt in accordance with the provisions of the Convention, this exempt income can, however, be taken into account for the purposes of calculating the tax on the rest of the income of said resident.

Completion

These incomes will be included in section "L" . Exempt income except to determine the type of tax", boxes 0525 and 0526 on page 20 of the declaration, as appropriate to integrate them into the base taxable savings or in the general tax base if they were not exempt.