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Form 100. 2019 Personal Income Tax return

3.1.3. Other income not subject to tax

  1. Income from work, among others:

    • Allowances and allowances for travel expenses under the conditions and with the limits established by regulations.
    • Deliveries that are excluded by law from the consideration of remuneration for work in kind.

  2. Grants of the Community agricultural policy and public aid (D.A. 35 Act 2006/)

    • The positive income derived from the following grants will not be included in the taxable income of the Income Tax:

      • Aid for the Community agricultural policy:
        1. Final abandonment of vineyard cultivation.
        2. Premium for starting apple plantations.
        3. Banana starter premium.
        4. Permanent abandonment of milk production.
        5. Permanent abandonment of the cultivation of pears, peaches and nectarines.
        6. Starting of pears, peaches and nectarines.
        7. Definitive abandonment of the cultivation of sugar beet and sugar cane.
      • Community fishing policy grants: Permanent cessation of fishing activities of a vessel and its transmission for the establishment of joint ventures in third countries, as well as the definitive abandonment of fishing activities.
      • Public aid to repair the destruction of property assets due to fire, flooding or subsidence.
      • The receipt of aid for the abandonment of road transport activities paid by the Ministry of Public Works to transport companies that meet the requirements established in the regulations governing the granting of these aid.
      • The receipt of public compensation, due to the compulsory slaughter of the cattle ranger, as part of actions aimed at the eradication of epidemics or diseases. This standard only affects animals intended for reproduction.

    Income that will not be included in the tax base:

    For the calculation of the non-taxed positive income, both the amount of the aid received and the capital losses produced in the equity elements will be taken into account. If these losses are higher than the aid, the negative difference may be included in the taxable base. If there are no losses, only the amount of the aid will be excluded from taxation.

    • Public aid, other than those provided for in the previous section, received for the repair of damage suffered in property elements due to fire, flooding, sinking or other natural causes will be included in the taxable amount in the part in which they exceed the cost of repairing them. Under no circumstances will repair costs, up to the amount of the aid, be tax deductible or counted as improvement.

      The taxable amount of this Tax will not be included in the public aid received to compensate for temporary or permanent eviction due to identical causes of the taxpayer's habitual residence or the premises where the economic activity holder exercised the same.

    • The taxable base will not be included, the aid granted under Royal Decree 920/2014 of 31 October , which regulates the direct granting of grants to offset the costs derived from the collection or access to services for audiovisual television communication in buildings affected by the release of the digital dividend.
  3. Forest incomes (D.A. Act 35/2006)

    The grants granted to those operating managed forest holdings of agreement with technical forest management plans, mountain management, desafrugatic plans or forest repopulation plans approved by the competent forestry authority , provided that the average production period, according to the species in question, determined in each case by the competent forestry administration, is equal to or greater than 20 years.

  4. Untaxable profit

    Due to its period of permanence at 31-12-96

    • The portion of capital gains generated before 20 January 2006 derived from non-affected equity elements will not be subject to the Tax to economic activities, when at 31 December 1996 they had a period of permanence greater than those indicated below (D.T. 9 Act):
      1. More than 10 years (i.e. purchased before 31-12-86), if it is:

        • Real estate
        • Property rights
        • Securities representing holdings in share capital or in the assets of companies and other entities whose assets are constituted, at least in 50 by 100, for properties located in Spanish territory, with the exception of shares or holdings representing the share capital or assets of the Companies or of the Real Estate Investment Funds.
      2. More than 5 years (i.e. acquired before 31-12-91), in the case of shares admitted to trading on one of the official secondary securities markets.
      3. The shares representing holdings in the share capital of movable and immovable investment companies are exempt, the period of which must be more than 8 years.
      4. More than 8 years (i.e. purchased before 31-12-88), for other assets or rights.

    Note: For all the equity elements to which the above coefficients apply, a maximum limit of 400,000 euros is established with respect to the transfer values.

    • Capital gains that are made evident from the transfer of urban properties acquired for consideration from 12 May 2012 to 31 December 2012 will be exempt at 50%.
    • Capital gains that are shown in the transfer of capital assets by taxpayers over 65 years of age, provided that the total amount obtained in the transfer is allocated, within six months, to constitute an insured life annuity in their favour. The maximum amount that can be applied for this purpose in the life annuity will be 240,000 euros.
  5. Other income

    • The incomes that are shown at the time of the creation of guaranteed annuities resulting from the individual systematic savings plans referred to in the
    • Amounts received as a result of the provisions made on the habitual residence by people over 65 years old, as well as of persons in a situation of severe or highly dependent dependence referred to in Article 24 of the Law on the Promotion of personal Autonomy and Care for Persons in Dependency Situation, provided that they are carried out in accordance with the financial regulations on acts of disposal of assets that make up personal assets to attend to the economic needs of old age and dependence.
    • The share of the capital gain derived from the transfer of the share in the capital of the Listed Investment Companies in the Property Market (SOCIMIs) determined in accordance with the provisions of Law 11/2009 of 26 October, which regulates this type of company.
    • Exceptional aid for personal damage in the event of death and total and permanent disability as a result of the seismic movements paid on 11 May 2011 in Lorca (Art.2 and art.12.8 R.D.Law 6/2011) will be exempt.
    • Capital gains that are made on the occasion of the transfer from 8 July 2014 of shares or holdings will be exempt acquired by the taxpayer between 11 July 2011 and 29 September 2013 from newly created or new companies, provided that the requirements and conditions established in the additional provision of the Personal Income Tax Act are met.
    • Capital gains from the receipt of grants granted to offset the costs of buildings affected by the release of the digital dividend will not be included in the tax payable base.
    • The financial aid granted for sickness expenses not covered by the corresponding Health Service or Mutual Society, which is intended for treatment or restoration of health, will not be subject to the tax.
    • With effect from 1 January 2014 and previous non-prescribed years, capital gains arising from the transfer of dation in payment or foreclosure or notarial execution of the debtor's habitual residence or the debtor's guarantor are declared exempt.

      They will be exempt provided that the gain is due to the cancellation of debts guaranteed with a mortgage that fall on this habitual residence contracted with a credit institution or another company that, professionally, carries out the activity of granting mortgage loans or credits.

      It is necessary that the owner of the principal residence does not have other goods or rights of an amount that would be sufficient to pay the whole debt and prevent the loss of the residence.

The refund derived from agreements concluded with financial institutions, in cash or through other compensation measures, together with the compensatory interest that may be received, of the amounts previously paid as interest for the application of clauses on the limitation of interest rates on loans. (Floor clause).

In any case, if these amounts are now refunded, they were deducted from the purchase or renovation of a primary residence, whether it be a state or regional deduction , or deductible expenses from income from real estate or economic activities, the amounts deducted must be applied in the tax settlement, without calculating late payment interest.