In general

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

Income that is subject to the Inheritance and Gift Tax

Regulations: Art. 6.4 Law Income Tax

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

Capital gains or losses revealed in the cases listed in article 33.3 of the Personal Income Tax Law .

The cases in which, by express legal provision