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Practical manual for Income Tax 2021.

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 IRPF Law previously mentioned, both in this IRPF Law and 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