Exemptions

Exemptions from article 7 of the Personal Income Tax Law

Childhood aid supplement for beneficiaries of the minimum vital income. 

The supplement of aid for children established in article 11.6 of Law 19/2021, of December 20, has the nature of a minimum vital income and therefore will be exempt from Personal Income Tax according to with the provisions of article 7. y) of the Personal Income Tax Law .

This supplement of aid for children also replaces the allowance per dependent child or minor without a disability or with a disability of less than 33 percent, which was regulated in Chapter I of Title VI of the consolidated text of the General Law of the Social Security, and which is abolished, although temporarily there will be cases in which the perception of this economic allowance is allowed to be maintained (mainly for those beneficiaries who received it before June 1, 2020 and do not meet the requirements to enjoy the child support supplement).

For these cases (allowance for a dependent child or minor without a disability or with a disability of less than 33 percent) the allowance will be exempt in accordance with the provisions of article 7. h) of the Personal Income Tax Law .

Other exempt income other than those provided for in article 7 of the Personal Income Tax Law

Compensation received as civil liability for personal injuries by the relatives of the victims of the accident of flight GWI9525

With effect from March 31, 2022 and previous non-prescribed years, Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine, declared exempt the compensation received as civil liability for personal injuries by the relatives of the victims of the accident of flight GWI9525 of the German airline Germanwings, which occurred in the French Alps on March 24, 2015, as well as the aid paid by said airline or by an entity linked to the latter.

Exemption for aid for personal injuries caused by the fires that took place in the Autonomous Communities listed in the annex to the Agreement of the Council of Ministers August 23, 2022

The aid provided for in Law 17/2015, of July 9, for personal injuries caused by the forest fires that took place in certain Autonomous Communities, listed in the Annex to the Agreement of the Council of Ministers, of August 23, 2022.

Exemption for subsidies and aid granted for energy rehabilitation actions in buildings

Article 1.Three of Law 10/2022, of June 14, on urgent measures to promote building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan (BOE of June 15), modified section 4 of the fifth Additional Provision of the Personal Income Tax Law, to expand the scope of aid and subsidies granted for energy rehabilitation actions in buildings. As a consequence, those that have been granted under the different programs in Royal Decree 691/2021 737/ 2020, 853/2021 and 477/2021.