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Practical Income Manual 2023.

Other exempt income

Attention : To determine the limit of the obligation to declare established for natural persons residing in Spanish territory, the amount of income listed in this section will not be taken into account.

In addition to the exemptions established in article 7 of the Personal Income Tax Law previously mentioned, both in this Personal Income Tax Law and in other laws with tax content , 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