Receiving the 400 euros of the cultural bonus in 2022 obliges you to be careful in the 2022 income statement if you are obliged to present it, since it is a capital gain. In the liquidation of the IRPF, this amount will have to be specified, as warned by the Union of Technicians of the Ministry of Finance (Gestha).
The cultural bonus is a single payment of 400 euros that was granted to all young people who turned 18 in 2022. The payment was intended to cover cultural activities such as subscriptions, live music, cinema, museums, literary festivals, purchase of video games, records... The voucher can be used in a maximum of one year from its granting. After that period, it is automatically canceled and you can no longer access the aid.
Receiving the bonus does not oblige you to file the return yourself. Nor if there is work income from a payer for less than 22,000 euros and the bonus of 400 euros has only been collected by other means, as it falls below 1,500 euros per year from a second or more payer that would force them to declare.
When going to the income statement "they must be declared as capital gains not derived from transmissions", it is stated in a note from Gestha. Either the 400 euros, if the voucher has been used in its entirety, or the amount that has actually been used by the beneficiary: 100, 200, 50, 95... "Only the monetary amount of the aid that has actually been used in the acquisition of cultural products and services gives rise to a capital gain for the people who have benefited from it", the Tax Agency points out.
Like the aid of 200 euros for people with low income or the youth rental voucher, with the cultural voucher it must be verified that it is included in the draft and that it is not expressly exempt, rectifying the draft and including it if necessary.
It is not linked to a patrimonial element, and it is not classified as income from work or economic activity, therefore, it must be specified in a new box under heading F1 "Other patrimonial gains and losses that do not derive from the transfer of patrimonial elements". Specifically, it goes in box [0323] in the case in which the income statement must be submitted, as specified on the website of the Tax Agency.
