8.2.6.1.3. Other capital gains and losses not arising 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 transfer of assets.

Earnings from subsidies for the acquisition of officially protected or fixed-price housing will be included in box 0299.

The profits derived from obtaining in 2019 from subsidies or aid other than the previous ones intended for the acquisition or rehabilitation of the habitual residence or the repair of structural defects in it, must be included in box 0300. For example, box 0305 will include the return of a subsidy received for the acquisition of a public housing unit, as a result of having failed to comply with the requirement of not selling the home within a certain period.

Box 0301 will include subsidies and aid for the rehabilitation of homes other than the habitual residence.

The amounts received as Basic Emancipation Income will be included in box 0303.

Likewise, the profits obtained by residents as a result of forestry exploitation in public forests will be included in box 0302.