Exempt income, article 7 of the Personal Income Tax Law
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.
They are exempt from tax in accordance with article 7 of the Personal Income Tax Law :
- 1. Benefits and pensions for acts of terrorism
- 2. Aid of any kind received by those affected by HIV
- 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. Compensation for personal injuries as a result of civil liability and those derived from accident insurance contracts
- 5. Compensation for dismissal or termination of the employee
- 6. Benefits for absolute permanent disability or major disability received from Social Security or by the entities that replace it
- 7. Pensions due to uselessness or permanent disability of the passive class regime
- 8. Maternity or paternity and similar benefits and non-contributory family benefits
- 9. Public benefits for hosting people with disabilities, those over 65 years of age or younger
- 10. Scholarships
- 11. Annuities for foodstuffs in favour of children
- 12. Relevant literary, artistic or scientific awards declared exempt by the Tax Administration and Princess of Asturias awards
- 13. Aid to high-level athletes, with a limit of 60,100 euros
- 14. Unemployment benefits received in the single payment modality
- 15. Long Term Savings Plans
- 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. Work income received for work actually carried out abroad, with a limit of 60,100 euros per year
- 18. Compensation paid by Public Administrations for personal injuries
- 19. Benefits received for burial or burial
- 20. Financial aid for people with haemophilia or other congenital coagulopathies who have developed hepatitis C
- 21. Hedging instruments for risk of increase in the variable interest rate of mortgage loans intended for the acquisition of a primary residence
- 22. Compensation from the State and the Autonomous Communities to compensate for the deprivation of liberty
- 23. Individual savings plans
- 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. Public financial benefits linked to the service, for care in the family environment and personalized assistance
- 26. Minimum vital income, minimum insertion income and aid for victims of violent crimes and gender violence
- 27. Family benefits and aid received from any of the public administrations, whether linked to the birth, adoption, fostering or care of minor children.