EXEMPT INCOME IN THE PIT
In this entry will indicate in a schematic and direct those revenues that are considered exempt by law 35/2006, of November 28, the Income Tax of Individuals and therefore to date should not be taxed on they therefore should be seen as a quick reference guide and that each section may be eligible for the exemption.
are contained in Chapter I, Article 7 of the Act referred to in the preceding paragraph are:
1 - Severance pay or dismissal of a worker in the mandatory rate set by the Statute of Workers in this regard and the serious situation for the unemployed has increased the limit exempt if the severance pay is the result of an employment regulation: see entry
In this entry will indicate in a schematic and direct those revenues that are considered exempt by law 35/2006, of November 28, the Income Tax of Individuals and therefore to date should not be taxed on they therefore should be seen as a quick reference guide and that each section may be eligible for the exemption.
are contained in Chapter I, Article 7 of the Act referred to in the preceding paragraph are:
1 - Severance pay or dismissal of a worker in the mandatory rate set by the Statute of Workers in this regard and the serious situation for the unemployed has increased the limit exempt if the severance pay is the result of an employment regulation: see entry
2 - Unemployment benefits when benefits are received in the form of payment only to a limit of 12,020 euros .
3 - Scholarships awarded by public entities, nonprofit organizations and scholarships for research.
4 - Dividends and shares with a limit of 1,500 per year.
5 - The earned income received for work actually performed abroad (requirements, coming from non-resident in Spain and not in a country classified as paradise fiscal limit € 60.1000)
6 - The prizes of the lotteries and gambling in the state or autonomous communities, the English Red Cross Awards and ONCE.
7 - permanent total disability benefits or severe disability (Limit: The maximum amount of benefit to recognize Social Security).
8 - pensions uselessness or permanent disability.
9 - rents that arise during the time of the creation of insured annuities resulting from systematic individual savings plans.
10 - The amount of the application of the hedging instruments when covering only the risk of increased variable interest rate mortgage loans for the purchase of the residence.
11 - The earned income derived from the benefits obtained in the form of income for disabled people for contributions to pension plans.
12 - The benefits received from public institutions to mark the placement of persons with disabilities, aged 65 years or younger; economic aid people with disabilities with a degree of disability equal to or greater than 65 percent over 65 years to fund stay in residential or day (limit IPREM)
13 - The annual food-perceived parental under judicial decision.
14 - The literary awards, artistic or scientific relevant and Prince of Asturias awards.
15 - Supports high-level athletes.
16 - The benefits for care in the family environment arising from the Act to promote personal autonomy and care for people
In a situation of dependency.
17 - compensation as a result of liability for personal injury, will also include compensation for the same type of damages arising from insurance contracts unless the premium is computed as a deductible expense (insurance substitutes RETA).
18 - Extraordinary public benefits for acts of terrorism.
19 - The aid of any kind received by those affected by HIV.
20 - Pensions injury or mutilation as a result of the English Civil War (1936-1939).
21 - special bonuses for participation in international peacekeeping or humanitarian
22 - The compensation paid by public authorities for personal injury as a result of the operation of public services.
23 - The funeral benefits paid to the ceiling on total expenditures.
24 - Financial regulated Article 2 of Law 14/2002 of June 5 (people with hemophilia or other congenital coagulopathies).
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LAW 35/2006, of November 28, the Income Tax of Individuals and partial modification of the laws of the Company Tax on Nonresident Income and on Capital.
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