Exemptions

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

Exemptions on capital gains

Exemption for personal injury in forest fires

In order to avoid taxation of those affected by forest fires and other civil protection emergencies that occurred between June 23 and August 25, 2025, as a consequence of the approval of Royal Decree-Law 16/2025, of December 23, from August 26, 2025, the aid granted to them for personal damages referred to in the Agreement of the Council of Ministers of August 26, 2025, is declared exempt from Personal Income Tax.