220.127.116.11.3. Other capital gains and losses that do not arise from the transfer of assets
As a general rule, this section will include gains ( box 0306) and losses ( box 0307) that do not arise from the transmission of heritage elements.
Profits derived from subsidies for the acquisition of officially protected or assessed-price housing will be included in box 0299.
Profits derived from obtaining in 2019 other subsidies or aid intended for the acquisition or rehabilitation of the habitual residence or the repair of structural defects in it, must be included in box 0300. And it will be included, for example, in box 0305, the return of a subsidy received for the acquisition of officially protected housing, as a result of having failed to comply with the requirement of not selling the home within a certain period.
Subsidies and aid for the rehabilitation of homes other than the habitual residence will be included in box 0301.
The amounts received as Basic Emancipation Income will be included in box 0303.
Likewise, the profits obtained by neighbors as a result of forestry exploitation on public forests will be included in box ## 0302.