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Practical manual for Income Tax 2021.

For certain subsidies and/or aid obtained as a result of the damage caused by the fires that occurred in Galicia during the month of October 2017.

Regulations: Art. 5. Sixteen Text Consolidated version of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and requirements for applying the deduction

  • The amount of said deduction will be the result of applying the average tax rates to the part of the general taxable base that corresponds to said subsidy or aid.

  • The deduction may only be applied when the taxpayer has integrated into the general tax base the amount corresponding to a subsidy or any other public aid obtained from the Autonomous Community of Galicia as included in Decree 102/2017, of October 19, on urgent aid measures for the repair of damage caused by the fires that occurred in Galicia during the month of October 2017.