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Form 100. Personal Income Tax Declaration 2018

3.1.3. Other income not subject to tax

  1. Income from work

    • Per diems and allowances for travel expenses under the conditions and with the limits established by regulation.
    • Deliveries that are excluded by law from the consideration of remuneration for work in kind.
    • 50% of the income from work that has been earned during the navigation carried out by the crew members of the vessels registered in the Special Registry of Vessels and Shipping Companies of the Canary Islands and of vessels that are assigned to regular services between the Canary Islands and between them and the rest of the national territory, in the terms of articles 73.2 and 75 of Law 19/1994, according to the wording of Law 4/2006, of March 29.
    • 50% of the work income that has been earned during the navigation carried out by the crew of the vessels that, flying the Spanish flag, are registered in the registry of the Community fishing fleet and the company that owns the vessel in the Special Register of Spanish Fishing Vessel Companies, fish exclusively for tuna or related species outside the waters of the community and no less than 200 nautical miles from the baselines of the Member States.
  2. Community agricultural policy subsidies and public aid (DA 5 Law 35/2006)

    • Positive income derived from the following aid will not be included in the Income Tax tax base:

      • Community agricultural policy aid:
        1. Definitive abandonment of vineyard cultivation.
        2. Bonus for uprooting apple plantations.
        3. Bonus for starting banana trees.
        4. Permanent abandonment of milk production.
        5. Definitive abandonment of the cultivation of pears, peaches and nectarines.
        6. Start-up of pear, peach and nectarine plantations.
        7. Definitive abandonment of the cultivation of sugar beets and sugar cane.
      • Community fisheries policy aid: definitive cessation of the fishing activity of a vessel and its transfer for the constitution of mixed companies in third countries, as well as the definitive abandonment of the fishing activity.
      • Public aid that aims to repair the destruction due to fire, flood or sinking of heritage elements.
      • The receipt of aid for abandoning the road transport activity paid by the Ministry of Public Works to transporters who meet the requirements established in the regulations governing the granting of said aid.
      • The perception of public compensation, due to the mandatory slaughter of livestock, within the framework of actions aimed at the eradication of epidemics or diseases. This rule only affects animals intended for reproduction.

    Income that will not be integrated into the tax base:

    To calculate the positive untaxed income, both the amount of the aid received and the capital losses produced in the assets will be taken into account. If these losses were greater than the aid, the negative difference may be integrated into the tax base. If there are no losses, only the amount of the aid will be excluded from taxation.

    • Public aid, other than that provided for in the previous section, received for the repair of damage suffered to heritage elements due to fire, flood, subsidence or other natural causes, will be integrated into the tax base in the part in which it exceeds the cost of repairing them. In no case will the repair costs, up to the amount of the aforementioned aid, be tax deductible nor will they be counted as an improvement.

      Public aid received to compensate for the temporary or permanent eviction for identical reasons from the taxpayer's habitual residence or the premises in which the owner of the economic activity carried out the same will not be included in the tax base of this Tax.

  3. Forest revenues (DA 4 Law 35/2006)

    Subsidies granted to those who exploit forest estates managed in accordance with technical plans for forest management, forest management, dasocratic plans or reforestation plans approved by the Forestry Administration will not be included in the tax base of the Personal Income Tax. competent, provided that the average production period, depending on the species in question, determined in each case by the competent Forestry Administration, is equal to or greater than 20 years.

  4. Non-subject earnings

    For his period of stay on 12-31-96

    • The part of the capital gains generated before January 20, 2006 derived from capital elements not assigned to economic activities, will not be subject to the Tax, when on December 31, 1996 they had a period of permanence greater than those indicated below (DT 9 Law):
      1. More than 10 years (that is, purchased before 12-31-86), if it is:

        • Real estate
        • Rights over real estate
        • Values representing shares in the share capital or equity of companies and other entities whose assets are constituted, at least 50%, by real estate located in Spanish territory, with the exception of shares or participations representing the share capital or equity of Companies or Real Estate Investment Funds.
      2. More than 5 years (that is, acquired before 12-31-91), in the case of shares admitted to trading on any of the official secondary securities markets.
      3. Exceptions are made to shares representing shares in the capital stock of Real Estate and Personal Investment Companies, whose holding period for these purposes must be greater than 8 years.
      4. More than 8 years (that is, acquired before 12-31-88), for other assets or rights.

    IMPORTANT: For all the assets to which the above coefficients apply, a maximum limit of 400,000 euros is established with respect to the transfer values.

    • Capital gains that become evident on the occasion of the transfer of urban real estate acquired for consideration from May 12, 2012 to December 31, 2012 will be exempt in a 50 percent .
    • The capital gains that are evident in the transmission of assets by taxpayers over 65 years of age, provided that the total amount obtained in the transmission is allocated, within a period of six months, to constitute an insured life annuity in his favor. The maximum amount that can be applied, for these purposes, to the life annuity will be 240,000 euros.
  5. Other income

    • The income that is revealed at the time of the constitution of insured annuities resulting from the individual systematic savings plans referred to in DA 3
    • The amounts received as a result of the provisions made of the habitual residence by people over 65 years of age, as well as people who are in a situation of severe dependency or great dependency referred to in article 24 of the Law for the Promotion of Personal Autonomy and Care for People in a Situation of Dependency, provided that they are carried out in accordance with the financial regulation relating to the acts of disposal of assets that make up the personal assets to assist the economic needs of the old age and dependency.
    • The part of the capital gain derived from the transfer of the participation in the capital of the Listed Joint Stock Companies for Investment in the Real Estate Market (SOCIMI) determined in accordance with the provisions of Law 11/2009, of October 26, which regulates this type of companies.
    • Exceptional aid for personal injuries in cases of death and absolute and permanent disability paid as a consequence of the seismic movements that occurred on May 11, 2011 in Lorca will be exempt (Art.2 and art.12.8 RDLay 6/2011).
    • Capital gains that become evident on the occasion of the transfer as of July 8, 2014 of shares or participations acquired by the taxpayer between July 11, 2011 and September 29, 2013 of new or new companies will be exempt. recent creation, provided that the requirements and conditions established in the thirty-fourth Additional Provision of the Personal Income Tax Law are met.
    • Capital gains produced by the receipt of aid granted to offset the costs of buildings affected by the release of the digital dividend will not be included in the Tax Base of the tax.
    • Financial aid granted for illness expenses not covered by the corresponding Health Service or Mutual Fund, which is intended for treatment or restoration of health, will not be subject to the tax.
    • With effect from January 1, 2014 and previous non-prescribed years, capital gains arising from the transfer by dación en pago or by mortgage or notarial foreclosure of the habitual residence of the debtor or the debtor's guarantor are declared exempt.

      They will be exempt as long as the gain is from the cancellation of debts guaranteed by a mortgage that falls on said habitual residence contracted with a credit institution or other entity that, professionally, carries out the activity of granting loans or mortgage credits.

      It is necessary that the owner of the principal residence does not have other goods or rights of an amount that would be sufficient to pay the whole debt and prevent the loss of the residence.

The refund derived from agreements entered into with financial entities, in cash or through other compensation measures, together with the compensatory interest that may be received, of the amounts previously paid as interest due to the application of limitation clauses will not be subject to tax. of loan interest rates. (Floor clause).

In any case, if said amounts now returned were the subject of a deduction for the acquisition or rehabilitation of a habitual residence, whether state or regional deduction, or deductible expense from income from real estate capital or economic activities, it must apply, in the settlement of the tax , boxes 0539, 0541 and 0544, the amounts deducted, without calculating late payment interest.