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Form 100. 2019 Personal Income Tax return

10,11,15. For certain fire grants of October 2017

Taxpayers can deduct the amounts received from the subsidy or public aid, provided that the corresponding amount has been included in the general tax base obtained from the Autonomous Community of Galicia, included in Decree 102/2017 of 19 October, on urgent measures to help repair of damage caused by fires that occurred in Galicia in October 2017.

The amount of this deduction will be the result of applying the average tax rates to the part of the general tax base corresponding to this subsidy or aid.


First, you must indicate the part of the amount of the subsidy or aid that you have declared as a capital gain in the general tax base