10.11.18. For the aid and subsidies received by top-level sportsmen and sportswomen in Galicia

This deduction may be applied by the taxpayer who has recognized the status of high-level athlete according to the resolution of the highest body of the General Administration of the Autonomous Community with powers in matters of sport and who integrates into the general tax base the amount corresponding to a subsidy or any other public aid obtained from the General Administration of the Autonomous Community of Galicia or from the remaining entities of the autonomous public sector for the development of sporting activity, as long as the sporting activity does not generate returns from economic activities.

The subsidy or public aid obtained must be classified as capital gain or as income from work.

Deduction amount

It will be the result of applying the average tax rates to the amount of the subsidy or public aid in the taxable base.

Completion

It will reflect the amount of the subsidy in the box provided for this purpose.