10.11.19. For investment in the acquisition of shares or equity interests in entities that carry out certain projects declared to be of special public, social or economic interest

Amount

He 20% of the amounts invested in the year in the acquisition of shares or equity interests, as a result of agreements to establish companies or increase capital, of those entities whose sole corporate purpose is to carry out projects that are declared to be of special public, social or economic interest, as referred to in articles 17 and 20 of Law 2/2024, of November 7, on the promotion of the social and economic benefits of projects that use the natural resources of Galicia.

Deduction base

The maximum deduction base is euros for each entity, regardless of whether the investment is made in or several tax periods.

Incompatibility

This deduction is incompatible, for the same investments, with the deductions "For investment in the acquisition of shares or equity interests in new or recently created entities", "For investment in the acquisition of shares or equity interests in new or recently created entities and their financing", "For investment in shares of entities listed in the segment of companies in expansion of the alternative stock market" and "For investment in companies that carry out agricultural activities".

Completion

• You must indicate the amounts invested with the right to deduction. In the case of marriage, and if the investment is common to both, 50% must be reported in the declaration of each spouse.

• It will reflect the NIF of the entity in which the investment is made.

The program will transfer the amount to Annex B.13 of the declaration.