Skip to main content
Form 100. Personal Income Tax Return 2021

Other capital gains and losses not arising from the transfer of assets

As a general rule, this section will include gains and losses that do not arise from the transfer of assets.

The amount received will be recorded 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 a public housing unit, 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 attributed to the tax period in which they are collected.

However, the aid indicated below can be attributed in quarters, in the tax period in which they are obtained and in the following 3:

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

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

  • Public aid granted by the competent Administrations to the owners of assets comprising the Spanish Historical Heritage registered in the General Registry of Assets of Cultural Interest referred to in Law 16/1985, of June 25, on the Spanish Historical Heritage, and intended exclusively for their conservation or rehabilitation.

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

The programme allows, for each of the grants listed in the previous points, to record a maximum of two grants.

To complete the form, you will need to differentiate between the amounts received in 2021 and those received in previous years.

  1. For grants received in 2021, the total amount of the grant will be entered and if the imputation criterion, which may be different for each of the two grants that the program allows to reflect, is by quarters, the corresponding box will be checked.

  2. For grants 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 chargeable 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.