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

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.

Requirements

This deduction may be applied by the taxpayer who has recognized the status of a 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 the other entities of the autonomous public sector for the development of sporting activity, as long as the sporting activity does not generate income from economic activities.

Completion

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