10.11.15. for certain fire subsidies from October 2017

Taxpayers may deduct the amounts received from subsidies or public aid, provided that the corresponding amount obtained from the Autonomous Community of Galicia, included in Decree 102/2017, of October 19, on urgent measures of aid for the repair of damages caused by the general tax base that occurred in Galicia during the month of October 2017, has been integrated into the general taxable base.

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

Completion

First, you must indicate the part of the amount of the subsidy or aid that you have recorded as capital gains in the general tax base.