Other exempt income other than that provided for in Article 7 of the Law of IRPF
Exemption of 50 per cent of the work income received by crew members of Canary Islands ships registered in the Special Register of Canary Islands Ships and Shipping Companies.
The first final provision of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud (BOE of 10 July) amended Article 73 of Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands, in order to bring the Special Register of Ships and Shipping Companies into line with the Community Guidelines on aid to maritime transport, contained in Communication C(2004)43 of the European Commission.
As a consequence of this amendment, as from 1 January 2021, the 50% exemption on earned income will also be applicable to crew members, taxpayers of IRPF, of the vessels of shipping companies registered in the Special Register of Ships and Shipping Companies that were registered in another Member State of the European Union or the European Economic Area, as in such cases the said vessels will be considered as registered in the Special Register, provided that they comply with the same requirements and conditions as those registered.
Exemption for exceptional aid for personal damage caused by natural disasters (storm "Filomena" and volcanic eruption on the island of La Palma).
In accordance with the provisions of Royal Decree-Law 10/2021 of 18 May (BOE of 19 May), the exceptional aid granted in the event of death and permanent total disability directly caused by the storm "Filomena" is exempt.
Likewise, aid granted for personal damage directly caused by the volcanic eruptions on the island of La Palma is declared exempt, in accordance with the provisions of Royal Decree-Law 20/2021, of 5 October, adopting urgent support measures to repair the damage caused by the volcanic eruptions and for the economic and social reconstruction of the island of La Palma (BOE of 6 October).
Exemption of public aid received to repair the destruction of heritage items due to natural disasters
As a result of the eruption of the Cumbre Vieja volcano on the island of La Palma, the wording of section 1.c) of the fifth additional provision of the Personal Income Tax Act is also amended, with effect from 1 January 2021, by Article 4.1 of Royal Decree-Law 25/2021 of 8 November, Royal Decree-Law 25/2021 of 8 November, on Social Security measures and other fiscal measures for social support on the island of La Palma (BOE of 6 November), to specifically include the volcanic eruption as grounds for exempting the receipt of public aid intended to repair the destruction caused by the eruption to property.
Exemption for subsidies and aid granted for energy renovation actions in buildings
Article 1.Three of Royal Decree-Law 19/2021, of 5 October, on urgent measures to boost building refurbishment activity in the context of the Recovery, Transformation and Resilience Plan (BOE of 6 October), modified section 4 of the fifth additional provision of the Law of IRPF, to establish that aid and subsidies granted for energy refurbishment actions in buildings, by virtue of the different programmes established in Royal Decrees 691/2021, 737/2020 and 853/2021, would not be included in the 2021 financial year and subsequent years.
Likewise, with effect from 1 January 2021, as a consequence of the eruption of the Cumbre Vieja volcano on the island of La Palma, article 4.1 of Royal Decree-Law 25/2021, of 8 November, on Social Security measures and other fiscal measures for social support (BOE of 9 November), has modified section 1.c) of the fifth additional provision of the Law of IRPF, to expressly incorporate, among the natural causes that determine the non-taxation in the IRPF of public aid for destruction of assets, the mention of the "volcanic eruption".