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Practical manual for Income Tax 2022.

Exemptions

Exemptions from Article 7 of the Personal Income Tax Law

Childhood aid supplement for beneficiaries of the minimum vital income. 

The child aid supplement established in article 11.6 of Law 19/2021, of December 20, has the nature of a minimum vital income and will therefore be exempt from IRPF in accordance with the provisions of article 7. y) of the IRPF Law .

This child aid supplement also replaces the allowance for a child or dependent minor without a disability or with a disability of less than 33%, which was regulated in Chapter I of Title VI of the consolidated text of the General Social Security Law, and which is hereby abolished, although there will be temporary cases in which it is permitted to continue receiving this economic allowance (mainly for those beneficiaries who received it before 1 June 2020 and do not meet the requirements to enjoy the child aid supplement).

For these cases (allowance for a child or dependent minor without a disability or with a disability of less than 33 percent) the allowance will be exempt in accordance with the provisions of article 7. h) of the Personal Income Tax Law .

Other exempt income other than that provided for in article 7 of the Personal Income Tax Law

Compensation received for civil liability for personal injury by the relatives of the victims of the accident of flight GWI9525

With effect from 31 March 2022 and previous years not prescribed, Royal Decree-Law 6/2022, of 29 March, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, declared exempt the compensation received in the form of civil liability for personal injury by the relatives of the victims of the accident of flight GWI9525 of the German airline Germanwings, which occurred in the French Alps on 24 March 2015, as well as the aid paid by said airline or by an entity linked to the latter.

Exemption for aid for personal injuries caused by the fires that took place in the Autonomous Communities listed in the annex of the Agreement of the Council of Ministers of August 23, 2022

In accordance with the provisions of Royal Decree-Law 20/2022, of December 27 (BOE of December 28), the aid provided for in Law 17/2015, of July 9, for personal injuries caused by forest fires that took place in certain Autonomous Communities, listed in the Annex to the Agreement of the Council of Ministers, of August 23, 2022, are exempt.

Exemption for subsidies and aid granted for energy rehabilitation actions in buildings

Article 1.3 of Law 10/2022, of June 14, on urgent measures to promote building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan (BOE of June 15), modified section 4 of the Fifth Additional Provision of the Personal Income Tax Law, to expand the scope of aid and subsidies granted for energy rehabilitation actions in buildings. As a result, those that have been granted under the different programs established in Royal Decrees 691/2021, 737/2020, 853/2021 and 477/2021 will not be included in the taxable base of IRPF in the 2021 and subsequent years.