4.3.13. Autonomous Community of Galicia. Bonus on the acquisition of shares with the right to deduction in 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 the deductions were applied in the autonomous integral quota of the IRPF relating to the creation of new companies or expansion of the activity of recently created companies, or investment in the acquisition of shares or social participations in new or recently created entities, a bonus of 75 percent will be applied, with a limit of 4,000 euros per taxpayer, the part of the quota that proportionally corresponds to the aforementioned assets or rights. Failure to comply with the requirements for personal income tax deductions will result in the loss of this bonus.