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Practical manual for Income Tax 2020.

Other exempt income

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

In addition to the exemptions established in article 7 of the Law of the PIT previously commented, both in this Law of the PIT As in other tax laws, the following exemptions are established, among others:

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