This exemption is not applicable when the natural persons to whom it refers hold Spanish nationality or had their residence in Spanish territory prior to the start of the related activity on the Board.
Exceptional aid for personal injuries, in cases of death and cases of permanent absolute disability, caused directly by the claims to which Royal Decree-Law 2/2019, of January 25, is applied, by which they are adopted Urgent measures to alleviate the damage caused by storms and other catastrophic situations (BOE of 26) or Royal Decree-Law 11/2019, of September 20, by which urgent measures are adopted to alleviate the damage caused by storms and other situations catastrophic (BOE of 21).
Capital gains that become apparent on the occasion of donations made to the entities mentioned in article 68.3 of the Personal Income Tax Law are exempt. The entities referred to in article 68.3 of the Personal Income Tax Law, are entities that give the right to deduct for donations.
Capital gains that become evident on the occasion of the transfer by people over 65 of their habitual residence are exempt, as well as by people who are in a situation of severe dependency or highly dependent in accordance with the Law on the promotion of personal autonomy and care for people in a situation of dependency. The exemption also applies to the transfer of bare ownership of the habitual residence by its owner, who reserves the life usufruct of said dwelling.
Capital gains that become apparent on the occasion of the payment of personal income tax debts and Inheritance and Donations Tax through delivery of assets that are part of the Spanish Historical Heritage are exempt in accordance with the provisions of article 73 of Law 16 / 1985, of June 25, of the Spanish Historical Heritage.
The capital gains that become evident on the occasion of the payment of the debtor’s habitual residence or guarantor of the debtor, for the cancellation of debts guaranteed with a mortgage that falls on it, contracted with credit institutions or any other entity that, in a professional manner, carry out the activity of granting loans or mortgage credits.
Likewise, capital gains that become evident on the occasion of the transfer of the home in which the same requirements as for the previous dation in payment, made in judicial or notarial foreclosures, are declared exempt.