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 people affected by HIV
- 3. Pensions granted to those who suffered injuries or mutilations, on the occasion or as a consequence of the Civil War 1936/1939
- 4. Compensation for personal injury as a result of civil liability and those arising from accident insurance contracts
- 5. Compensation for dismissal or termination of the employee
- 6. Benefits for permanent total disability or severe disability received from Social Security or from entities that replace it
- 7. Pensions for disability or permanent incapacity of the passive classes regime
- 8. Maternity or paternity benefits and similar benefits and non-contributory family benefits
- 9. Public benefits for the care of people with disabilities, over 65 years of age or minors
- 10. Scholarships
- 11. Annuities for foodstuffs in favour of children
- 12. Relevant literary, artistic or scientific awards declared exempt by the tax authorities and Princess of Asturias awards
- 13. Aid for high-level athletes, with a limit of 60,100 euros
- 14. Unemployment benefits received in the form of a single payment
- 15. Long-Term Savings Plans
- 16. Gratuities for participation in international peace or humanitarian missions for members of such missions and compensation for international peace and security operations
- 17. Income from work actually performed abroad, with a limit of 60,100 euros per year
- 18. Compensation paid by public authorities for personal injuries
- 19. Benefits received for burial or funeral
- 20. Financial aid for people with haemophilia or other congenital coagulopathies who have developed hepatitis C
- 21. Hedging instruments for the risk of increases in the variable interest rate of mortgage loans intended for the acquisition of the habitual residence
- 22. Compensation from the State and the Autonomous Communities to compensate for the deprivation of liberty
- 23. Individual savings plans
- 24. Income from work derived from benefits obtained in the form of income by persons with disabilities corresponding to contributions to social security systems and contributions to protected assets
- 25. Public economic benefits linked to the service, for care in the family environment and personalized assistance
- 26. Minimum living income, minimum insertion income and aid for victims of violent crimes and gender violence
- 27. Family benefits and assistance received from any of the public administrations, whether linked to birth, adoption, foster care or care of minor children.