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Practical Income Manual 2022.

Special reference to public subsidies and aid that are classified as capital gains


SUBSIDIES will be classified as capital gains:

a) When its obtaining is linked to a heritage element not affected by economic activity . Among other:

  • Subsidies for acquisition or rehabilitation of habitual residence (boxes [0299] and [0300] )
  • Subsidies 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 Renove Plan for the goods in question (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 III 2022) when the beneficiaries are taxpayers of Personal Income Tax who do not carry out any economic activity (box [0301] )

These public subsidies, although they are linked to an asset element, do not derive from its transmission and, therefore, must be included in the Personal Income Tax declaration in section F1 within "Other gains and losses patrimonial assets that do not derive from the transmission of patrimonial elements.”

b) When its obtaining is not linked to a patrimonial element, and is not classified as performance of work or economic activity , for example:

  • Public rental aid (box [0303] )
  • The "Aid of 200 euros to individuals with a low level of income and assets" (box [0356] ), regulated in article 31 of the Royal Decree-Law 11/2022, of June 25
  • The "Thermal Social Bonus" (box [0301] )
  • Youth Cultural Bonus (box [0323])
  • Other cultural bonuses (box [0304] )
  • Public aid to the owners of assets that are part of 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 Rural Development Framework for the acquisition of a stake in the capital of agricultural companies. (box [0279] )