10.11.22. For the subsidies and/or aid obtained as a result of the damage caused by the forest fires that led to the activation of the PEIFOGA in Situation 2 that occurred in Galicia in 2025

Amount

Taxpayers who include in their general taxable income the amount corresponding to a subsidy or any other public aid obtained from the General Administration of the Autonomous Community of Galicia, as included in Decree 76/2025, of August 29, on urgent measures of aid for the repair of damages caused by forest fires in Galicia during the summer and autumn of 2025, may apply a deduction whose amount will be the result of applying the average tax rates to the amount of the subsidy in the taxable income.

Completion

It will reflect the amount of the grant or aid that has been recorded as a capital gain in the general taxable base. If the subsidy is considered income from economic activities, it will indicate the part of the reduced net income that corresponds to the subsidy once its amount has been reduced by the part of the reductions that may be applicable.