Special reference to subsidies and public aid that are classified as capital gains
SUBSIDIES AND PUBLIC AID
The following SUBSIDIES will be classified as capital gains:
a) When its acquisition is linked to a patrimonial element not affected by economic activity . Among other:
- Grants for the acquisition or rehabilitation of habitual housing (boxes [0299] and [0300] )
- Grants for the repair of structural defects in the habitual residence (box [0300] )
- Public aid for the payment of IBI (box [0301] )
- Public aid derived from the Renewal Plan for the goods in question (household appliances, boilers, windows, air conditioning, etc.) (box [0301] )
- Public aid for the installation of ramps, elevators, even if they are installed to improve mobility (box [0301] )
- Public aid for the acquisition of sustainable vehicles (MOVALT, VEA AND MOVES 2021) when the beneficiaries are taxpayers of IRPF who do not carry out any economic activity (box [0301] )
These public subsidies, although linked to a patrimonial element, do not derive from its transfer and, therefore, must be included in the IRPF declaration in section F1 within "Other capital gains and losses that do not derive from the transfer of patrimonial elements."
b) When its obtaining is not linked to a patrimonial element, and is not classified as work or economic activity performance , for example:
- Basic income for emancipation (box [0303] )
- Cultural vouchers. Although the aid is implemented through the delivery of vouchers for discount on cultural products and services, it is treated as capital gains (box [0304] )
- Public aid to the owners of assets comprising the Spanish Historical Heritage for their conservation or rehabilitation. (box [0266] )
- Public aid for the first installation of young farmers provided for in the National Framework for Rural Development aimed at the acquisition of a stake in the capital of agricultural companies. (box [0279] )