1a: Exemptions

I. – Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms rented constitute the principal residence or temporary residence of the tenant or subletter on a furnished basis, provided that the tenant or subletter can provide evidence of a contract entered into pursuant…

Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun’s radiative energy, are connected to the public network at no more than two points and are not used for professional purposes are exempt from income tax on the proceeds of these sales.