In general

Among the income not subject to IRPF the following can be mentioned:

Income that is subject to Inheritance and Donation Tax

Regulations: Art. 6.4 Law Personal Income Tax

These incomes are constituted by the capital gains that occur in the person who receives amounts, assets or rights by inheritance, legacy or donation or by being beneficiaries of life insurance contracts, when the contracting party is a person other than the beneficiary, except in the cases in which, by express legal provision, the amounts received from said insurance are considered income from work.

The capital gains or losses revealed in the cases related to article 33.3 of the Personal Income Tax Law .

The cases in which, by express legal provision