Relevant literary, artistic or scientific awards declared exempt by the tax authorities and Princess of Asturias awards

Regulations: Articles 7.l) Law IRPF and 3 Regulations of IRPF . Order EHA /3525/2008, of November 20, establishing the procedure for declaring the exemption from IRPF of certain literary, artistic or scientific awards ( BOE of December 5).

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

The declaration of exemption will be valid for subsequent calls provided that these do not modify the terms that were taken for the purposes of granting the exemption. If these terms are modified in successive calls, or any of the requirements for their application are not met, the right to their application will be declared lost.

The Princess of Asturias Awards, in their different forms, awarded by the Princess of Asturias Foundation, are also declared exempt. ##

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