10.11.21. Deduction for investment in the acquisition of shares or equity interests in entities that carry out certain projects declared to be of special public, social or economic interest

This deduction does not apply to taxpayers who died before November 12.

Amount

20% of the amounts invested since November 12 in the acquisition of shares or equity interests, as a result of agreements to establish companies or increase capital, of those entities whose exclusive corporate purpose is to carry out projects declared to be of special public, social or economic interest, as referred to in articles 17 and 20 of Law 2/2024, of November 7, on the promotion of the social and economic benefits of projects that use the natural resources of Galicia.

Deduction base

The maximum deduction base is euros for each entity, regardless of whether the investment is made in or several tax periods.

Incompatibility

This deduction is incompatible with any other regional deduction that may apply to the same capital investment.

Completion

• You must indicate the amounts invested with the right to deduction. In the case of marriage, and if the investment is common to both, 50% must be reported in the declaration of each spouse.

• It will reflect the NIF of the entity in which the investment is made.

The program will transfer the amount to Annex B.11 of the declaration.