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.

Will include:

in box 0303 public rental aid.
in box 0356 the aid of 200 euros for individuals with a low level of income and assets.
in box 0323 the youth cultural bonus. It will record the amount used in the acquisition of cultural products and services since it is the use of the bonus that gives rise to a capital gain that will be attributed to the tax period in which the acquisitions are made.
in box 0304, for example, the late payment interest paid by the Tax Agency or by another Public Administration when making a return of undue income.
in box 0305, for example, the return of a subsidy received for the acquisition of officially protected housing, as a consequence 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:

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).
Public aid received as compensation for structural defects in the construction of the habitual residence and intended for its repair.
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 2022 from those collected in previous years.

For subsidies received in 2022, 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 marked.
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 2022 (a quarter of the total amount) will be calculated by the program.

If you choose to allocate the capital gains in quarters by clicking on the "More info" icon located after box 0298, a window opens in which the information related to the type of aid received, the year it was obtained, the amount of the aid, the amount applied in the year and the amount pending for future years.