4.3.13. Autonomous Community of Galicia. Bonus on acquisition of shares with the right to deduct personal income tax

If among the assets and rights of economic content computed for the determination of the tax base there is any to which deductions were applied in the full autonomous personal income tax quota related to the creation of new companies or expansion of the activity of recently created companies , or investment in the acquisition of shares or stakes in new or recently created entities, there will be a 75 percent bonus, with a limit of 4,000 euros per taxable person, the part of the fee that proportionally corresponds to the aforementioned goods or rights. Failure to comply with the requirements set forth in personal income tax deductions will determine the loss of this bonus.