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Practical Manual for Companies 2020.

Exemptions

  1. Exemption of dividends or holdings in the profits of resident and non-resident entities in Spanish territory
  2. Exemption of income obtained in the assignment of securities of resident and non-resident entities in Spanish territory
  3. Exemption of income obtained in the cases of art. 21.3 LIS other than the assignment of securities of resident and non-resident entities in Spanish territory
  4. Common note to the exemptions of Article 21 of the LIS
  5. Exemption of foreign income
  6. Exemption of income derived from the transfer of certain properties
  7. Income from the transfer of fixed assets obtained by Port Authorities