Relevant literary, artistic or scientific awards declared exempt by the Tax Administration and Princess of Asturias awards

Regulations: Articles 7.l) Law Personal Income Tax and 3 Regulations of Personal Income Tax . Order EHA /3525/2008, of November 20, which establishes the procedure for the declaration of exemption from Personal Income Tax of certain prizes literary, artistic or scientific ( BOE of December 5).

The exemption from relevant literary, artistic or scientific awards must have been expressly declared by the Director of the Tax Management Department of the State Tax Administration Agency (Art. 3 of the Personal Income Tax Regulations ).

The declaration of exemption will be valid for successive calls as long as they do not modify the terms that had been taken for the purposes of granting the exemption. If in successive calls these terms are modified, or any of the requirements for its application are not met, the loss of the right to its application will be declared.

The "Princess of Asturias" awards, in their different modalities, awarded by the Princess of Asturias Foundation, are also declared exempt .

The list of literary, artistic or scientific awards declared exempt by the Tax Agency can be consulted on page https://sede.agenciatributaria.gob.es .