8.6.1. Exempt incomes except to determine the tax rate

Tax regulations include 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 Agreements to avoid double taxation signed by Spain, it is established that, when the incomes obtained by a resident are exempt in accordance with the provisions of the Agreement, these exempt incomes can, however, be taken into account for the purposes of calculating the tax on the rest of the income of that resident.

Completion

These incomes will be included in the "L" section . Exempt incomes, except to determine the tax rate, " boxes 0525 and 0526 on page 20 of the tax return, as they had been included in the tax base of the savings or in the general tax base if they were not exempt.