Skip to main content
Practical Income Manual 2020.

Exempt income article 7 of the Personal Income Tax Law

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

They are exempt from tax in accordance with article 7 of the Personal Income Tax Law :

  1. 1. Benefits and pensions acts of terrorism
  2. 2. Aid of any kind received by those affected by HIV
  3. 3. Pensions recognized in favor of those people who suffered injuries or mutilations, on the occasion or as a consequence of the Civil War 1936/1939,
  4. 4. Compensation for personal injuries resulting from civil liability and those derived from accident insurance contracts
  5. 5. Compensation for dismissal or dismissal of the worker
  6. 6. Benefits for absolute permanent disability or major disability received from Social Security or by the entities that replace it
  7. 7. Pensions due to uselessness or permanent disability of the passive class regime
  8. 8. Maternity or paternity and similar benefits and non-contributory family benefits
  9. 9. Public benefits for hosting people with disabilities, those over 65 years of age or younger
  10. 10. Scholarships
  11. 11. Annuities for foodstuffs in favour of children
  12. 12. Relevant literary, artistic or scientific awards declared exempt by the Tax Administration and Princess of Asturias awards
  13. 13. Aid to high-level athletes, with a limit of 60,100 euros
  14. 14. Unemployment benefits received in the single payment modality
  15. 15. Long Term Savings Plans
  16. 16. Bonuses for participation in international peace or humanitarian missions to the members of said missions and compensation for international peace and security operations
  17. 17. Work income received for work actually carried out abroad, with a limit of 60,100 euros per year
  18. 18. Compensation paid by Public Administrations for personal injuries
  19. 19. Benefits received for burial or burial
  20. 20. Financial aid to people with hemophilia or other congenital coagulopathies who have developed hepatitis C
  21. 21. Hedging instruments for risk of increase in the variable interest rate of mortgage loans intended for the acquisition of a primary residence
  22. 22. Compensation from the State and the Autonomous Communities to compensate for the deprivation of liberty
  23. 23. Individual savings plans
  24. 24. Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems and contributions to protected assets
  25. 25. Public financial benefits linked to the service, for care in the family environment and personalized assistance
  26. 26. Minimum vital income, minimum insertion income and aid for victims of violent crimes and gender violence
  27. 27. Family benefits and aid received from any of the public administrations, whether linked to the birth, adoption, fostering or care of minor children.