8.2.6.1.3. Other capital gains and losses not arising 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 transfer of assets.
Earnings from subsidies for the acquisition of officially protected or fixed-price housing will be included in box 0283.
The profits derived from obtaining in 2017 other subsidies or aids other than the previous ones intended for the acquisition or rehabilitation of the habitual residence or the repair of structural defects in it, must be included in box 0284.
Box 0287 will include subsidies and aid for the rehabilitation of homes other than the habitual residence. For example, box 0288 will include 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.
The amounts received as Basic Emancipation Income will be included in box 0286.
Likewise, the profits obtained by residents as a result of forestry exploitation in public forests will be included in box 0285.