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Form 100. Personal Income Tax Declaration 2021

11.2. Capital gains imputed by quarters

The program will transfer to this section of Annex C the information corresponding to the aid indicated below when the taxpayer has chosen to allocate it in quarters.

  • Public aid received as compensation for structural defects in the construction of the habitual residence and intended for its repair.

  • The aid included in the scope of the state plans for access to home ownership for the first time, received by taxpayers through a single payment in the form of Direct State Entry Aid (AEDE).

  • The public aid granted by the competent Administrations to the owners of assets that are part of the Spanish Historical Heritage registered in the General Registry of assets of cultural interest referred to in Law 16/1985, of June 25, of the Spanish Historical Heritage, and intended exclusively for its conservation or rehabilitation.

  • Public aid for the first installation of young farmers provided for in the National Rural Development Framework of Spain that is intended for the acquisition of a participation in the capital of corporate agricultural companies.