8.2.6.1.3. Other capital gains and losses that do not arise from the transfer of assets

As a general rule, this section will include gains ( box 0289) and losses ( box 0290) that do not arise from the transmission of heritage elements.

Profits derived from subsidies for the acquisition of officially protected or assessed-price housing will be included in box 0283.

The profits derived from obtaining in 2017 other than the previous subsidies or aid intended for the acquisition or rehabilitation of the habitual residence or the repair of structural defects in it, must be included in box 0284.

Subsidies and aid for the rehabilitation of homes other than the habitual residence will be included in box 0287. And it will be included, for example, in box 0288, the return of a subsidy received for the acquisition of officially protected housing, as a result of having failed to comply with the requirement of not selling the home within a certain period.

The amounts received as Basic Emancipation Income will be included in box 0286.

Likewise, the profits obtained by neighbors as a result of forestry exploitation on public forests will be included in box 0285.