Capital gains and losses that make up the general tax base
Regulations: Art. 45 Law Personal Income Tax
The capital gains and losses that do not arise from the transfer of assets are part of the general tax base and must be declared in section F1 of the declaration. The following may be cited as examples:
a) Prizes obtained by participating in games, contests, raffles or random combinations .
You must distinguish between:
Prizes obtained by participating in games, raffles or random combinations without advertising purposes , in which losses can be compensated up to the limit of the profits obtained.
Prizes obtained by participating in games, raffles or random combinations for advertising purposes , in which losses cannot be compensated.
In both cases the prizes can be in cash or in kind; The former are subject to withholding and the latter to deposit on account.
The declaration of the cash prizes subject to withholding will be made in section F1 of the declaration for the total amount of the prize, without deducting the withholding that will be declared as such in the the declaration corresponding to withholdings and other payments on account.
The total amount to be declared in the prizes in kind will be composed of the sum of the valuation of the prize received, which will be made by its market value, plus the payment on account, except that the latter would have been passed on to the taxpayer. This amount may not be reduced, where applicable, in the expenses of public deed and registration as they constitute a greater acquisition value for the purposes of a future transmission of the prize received.
In any case, the capital gain derived from the prize will be attributed to the tax period in which it is payable in accordance with the contest rules.
b) Subsidies for the acquisition of officially protected or appraised-price housing .
c) Subsidies or aid for entering the habitual residence or for repairing structural defects in the habitual residence .
d) Public aid to holders of Spanish Historical Heritage assets registered in the General Registry of Assets of Cultural Interest .
The temporary allocation of the subsidies or aid mentioned above may be carried out in quarters in the tax period in which they are obtained and in the following three.
e) Public aid for the first installation of young farmers provided for in the National Rural Development Framework for the acquisition of a stake in the capital of agricultural companies
These may be allocated in quarters, in the tax period in which they are obtained and in the following three.
f) Capital gains obtained by residents in 2021 as a result of forestry exploitation in public forests .
This capital gain has been subject to withholding of 19% in 2021, so the amount of the latter must be declared in the section of the declaration corresponding to withholdings and other payments on account.
g) Amounts received as basic emancipation income of young people established by Royal Decree 1472/2007, of November 2.
The declaration of these amounts received as basic emancipation income will be made in section F1 (Equity gains and losses that do not derive from the transfer of assets) of the declaration in box  to differentiate from the rest of other capital gains and/or losses.
Accuracy : Please note that the first repealing provision of Royal Decree-Law 20/2011, of December 30, on urgent measures in budgetary, tax and financial matters to correct the public deficit ( BOE of 31) repealed, with effect from January 1, 2012, Royal Decree 1472/2007, of November 2, which regulates the basic income for the emancipation of young people, except for beneficiaries who already had the right to the basic emancipation income and exceptionally for those who had requested it on December 31, 2011 and obtained its recognition.