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Form 100. Personal Income Tax Return 2021

11.2. Capital gains imputed by quarters

The program will transfer to this section of Annex C the information corresponding to the aid indicated below when the taxpayer has chosen to impute them in quarters.

  • Public aid received as compensation for structural defects in the construction of a primary residence and intended for its repair.

  • Aid included in the scope of state plans for first-time access to home ownership, received by taxpayers through a single payment as Direct State Entry Aid (AEDE).

  • Public aid granted by the competent Administrations to the owners of assets comprising the Spanish Historical Heritage registered in the General Registry of Assets of Cultural Interest referred to in Law 16/1985, of June 25, on the Spanish Historical Heritage, and intended exclusively for their conservation or rehabilitation.

  • Public aid for the first installation of young farmers provided for in the National Framework for Rural Development of Spain, which is intended for the acquisition of a stake in the capital of corporate agricultural companies.