10.11.16 To alleviate damage caused by explosion of pyrotechnic material
By subsidy or any other public aid obtained
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 be applied only 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 of those included in Decree 55/2018, of May 31, of urgent measures to repair damage caused by the explosion of pyrotechnic material that occurred in Tui on May 23, 2018.
For non-business investments with the purpose of alleviating damages suffered that exceed the aid or subsidies received
Amount and requirements for applying the deduction
- The amount of the amounts invested, in non-business investments, with the purpose of alleviating the damages suffered, for the part that exceeds the amounts received for aid or subsidies included in Decree 55/2018, of May 31, Urgent measures to repair damage caused by the explosion of pyrotechnic material that occurred in Tui on May 23, 2018, or due to insurance coverage.
- In no case may the amount subject to deduction be greater than the difference between the damage suffered and the amounts received for aid or insurance coverage.