Income not subject

Attention : To determine the limit of the obligation to declare established for natural persons residing in Spanish territory, the amount of income listed in this section will not be taken into account.

In addition to the exemptions established in article 7 of the Personal Income Tax Law mentioned above, both this law and other laws with tax content establish, among others, the following exemptions:

1. Exemptions on work income
2. Exemptions for income from economic activities
3. Exemptions on capital gains