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Practical Income Manual 2023.


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

Community agricultural and fishing policy subsidies and public aid

The receipt of aid to schemes in favor of climate and the environment (eco-regimes) is declared exempt from Community agricultural policy.

Income from work derived directly or indirectly from participations, shares 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 Law of is declared exempt for 50 percent of its amount. IRPF ##1##as long as certain requirements are met.