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 been recognized as a high-level athlete according to a resolution of the highest body of the general Administration of the Autonomous Community with jurisdiction over sports and who includes in 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 other entities of the autonomous public sector for the development of sports activity, as long as the sports activity does not generate income from economic activities.

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

Amount of deduction

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

The amount of the subsidy will be reflected in the box provided for this purpose.