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
Attention: The deduction does not apply to taxpayers who died before November 12, 2024.
Regulations: Art. 5.Twenty- Text Consolidated legal provisions of the Autonomous Community of Galicia on taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28
Maximum amount and basis of the deduction
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20 percent of the amounts invested during the financial year in the acquisition of shares or equity interests, as a result of agreements for incorporation of companies or capital increases , of those entities whose exclusive corporate purpose is the execution of projects that are 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.
To this end, the aforementioned Article 17 regulates the "Declaration of special public, social and economic interest of renewable energy production projects and their infrastructures", in the following terms:
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A maximum base of 10,000 euros is established for each entity regardless of whether the investment is made in one or several tax periods.
The maximum base cited will be similar to in individual taxation and in joint taxation.
Attention: The deduction is only applicable to amounts invested from November 12, 2024.
Incompatibility
This deduction is incompatible with any other regional deduction that is applicable for the same investment in capital .
Note: Once the information required for the calculation has been entered by taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the Galician regional 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" in Annex B.11 of the declaration.