Exemptions
- Exemption of dividends or holdings in the profits of resident and non-resident entities in Spanish territory
- Exemption of income obtained in the assignment of securities of resident and non-resident entities in Spanish territory
- 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
- Common note to the exemptions of Article 21 of the LIS
- Exemption of foreign income
- Exemption of income derived from the transfer of certain properties
- Income from the transfer of fixed assets obtained by Port Authorities
- UEFA Europa League 2022
- XXXVII Copa América Barcelona