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Practical Guide to Income Tax 2025. Part 1.
Chapter 2. Personal Income Tax (IRPF): general questions
Subject to personal income tax: material aspects
Negative delimitation of the taxable event: exempt and non-taxable income

Practical Guide to Income Tax 2025. Part 1.

Income not subject

1. In general
2. Special case: Floor clauses

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Updated webpage: March 17, 2026