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Form 100. Personal Income Tax Return 2023

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.

It will include:

  • in box 0303 public rental aid.

  • In box 0356, the aid of 200 euros for individuals with low income and assets.

  • in box 0323 the youth cultural voucher. It will record the amount used in the acquisition of cultural products and services, since it is the use of the voucher 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 another Public Administration when making a refund of undue income.

  • In box 0305, for example, 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:

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

  • 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 differentiate between those received in 2023 and those received in previous years.

  1. For subsidies received in 2023, the total amount of the subsidy 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 2023 (a quarter of the total amount) will be calculated by the program.

If you choose to allocate capital gains in quarters by clicking on the icon "More info" found after box 0298, a window will open in which the information regarding the type of aid received, the year of receipt, the amount of the aid, the amount applied in the fiscal year and the amount pending for future fiscal years will be displayed.