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To finish with the list established by Article 7 of the Personal Income Tax Law referred to by the Article 14 of the Non-resident Personal Income Tax Law, the following must be added:

q) Those compensations granted by the Public Administrations due to personal damage as a consequence of the running of public services, provided that they are established according to the procedures determined by the Royal Decree 429/1993 ...

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Staying on the listing of those incomes exempt from the Non- Resident Income Tax, established by Article 7 of the Law on Personal Income Tax, by reference, we mention the following:

m) Economic assistance granted to high-level sportspeople subject to the training programs established by the Spanish National Sports Council with the Spanish Sports Federations or the Spanish Olympic Committee, under the conditions duly determined.

n) Those unemployment benefits recognized ...

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According to what has been mentioned above concerning those incomes exempt from the Non-residents Income Tax together with those established in the Article 7 of the Personal Income Tax Law, the following will be exempt:


i)                    Those economic benefits received from public institutions due to the placement and care of disabled, over-65 or minor persons, whether through the simple, permanent or pre-adoption methods or any of those ways indicated in ...

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The Article 14 of the Act for Income Tax on non-Residents establishes the incomes that are exempted from such tax.

The first group of exempt incomes (referred to as letter A.), includes the incomes exempted from the Personal Income Tax, contained in Article 7 of the abovementioned law. Let us now proceed to list some of them:

a)      Extraordinary pensions caused by acts of terrorism and by medals or ...

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Following with Article 13 of the Non-Resident Income Tax Act, which determines which incomes are considered as obtained on Spanish territory, the following are included along with those exposed in last week's post:

g) Gains directly or indirectly deriving from property located in Spanish territory or from related rights.

h) Imputed rents for individual taxpayers who own urban real estate located in Spanish territory and not used for economic ...

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