KEY L. Tax-exempt income and allowances

This code will identify allowances and travel expense allowances, in the amounts that are exempt from taxation in accordance with the provisions of Article 9 of the Tax Regulations, as well as income exempt from Personal Income Tax that is considered employment income, with the exception of alimony payments referred to in letter k) of Article 7 of the Tax Law, and those other incomes that, being considered income from economic activities, are exempt by virtue of the provisions of the aforementioned Article 7 of the Tax Law.

In the case of allowances and travel expense allowances, as well as when the exemption is subject to quantitative limits, if the person or entity declaring has paid amounts exceeding the legally or regulatorily established limits, the excess must be included in the corresponding code and, where applicable, subcode from the other codes and subcodes indicated in these instructions.

The subkey that is appropriate in each case, from those indicated in the SUBKEY field, must be entered.

• SUBCLAVE 06: Benefits for permanent total disability or severe disability that are exempt in accordance with the provisions of letter f) of article 7 of the Tax Law.
• SUBCLAVE 07: Pensions for disability or permanent incapacity under the civil service pension scheme referred to in letter g) of article 7 of the Tax Law.
• SUBCLAVE 13: Unemployment benefits paid in a single payment that are exempt under the provisions of point (n) of Article 7 of the Tax Law.
• SUBCLAVE 27: Public maternity or paternity benefits exempt from personal income tax.