Exempt capital gains
- Donations of goods with the right to deduction in the tax
- Transfer of habitual residence for people over 65 years of age or for people in a situation of severe or high dependency
- Delivery of Historical Heritage assets in payment of personal income tax
- Dation in payment for the principal residence
- Capital gains from the transfer of certain properties
- Exemption for shares or participations in newly or recently created entities acquired before September 29, 2013
- Income obtained by the debtor in bankruptcy proceedings
- Aid to offset costs in buildings affected by the release of the digital dividend
- Exempt gains from reinvestment