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Form 100. Personal Income Tax Declaration 2021

Other capital gains and losses that do not arise from the transfer of assets

In general, profits and losses that do not arise from the transfer of assets will be included in this section.

The amount received will be entered in the box corresponding to the aid or subsidy. For example, box 0305 will include 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.

Capital gains derived from public aid will be allocated to the tax period in which their collection takes place.

However, the aid indicated below can be allocated in quarters, in the tax period in which it is obtained and in the following 3:

  • 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.

The program allows, for each of the aids included in the previous points, to register a maximum of two aids.

For completion, it will differentiate those received in 2021 from those collected in previous years.

  1. For subsidies received in 2021, the total amount of the subsidy will be entered and if the imputation criterion, which may be different for each of the two aids that allow the program to be reflected, is in quarters, the corresponding box will be checked.

  2. For subsidies received in previous years, when you have chosen to allocate them in quarters, you will indicate the year in which you received the aid and the total amount. The amount attributable to 2021 (a quarter of the total amount) will be calculated by the program.

The program will transfer the data to Annex C.1 of the declaration.