Exemptions

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

Community agricultural and fisheries policy subsidies and public aid

The collection of aid for climate and environmental protection schemes (eco-schemes) under the Community agricultural policy is hereby declared exempt.

Income from work derived directly or indirectly from shares, stocks or other rights, which grant special economic rights

The income from work obtained by the administrators, managers or employees of the venture capital entities and funds referred to in the Fifty-Third Additional Provision of the Income Tax Law is declared exempt by 50% its amount, provided that certain requirements are met.