To alleviate the damage caused by the explosion of pyrotechnic material that took place in Tui during the month of May 2018

Regulations: Art. 5. Seventeen Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

1. By subsidy or any other public aid obtained

Amount and requirements for applying the deduction

• The amount of said deduction will be the result of applying the average tax rates to the part of the general taxable base that corresponds to said subsidy or aid.
• The deduction may be applied only when the taxpayer has integrated into the general tax base the amount corresponding to a subsidy or any other public aid obtained from the Autonomous Community of Galicia of those included in Decree 55/2018, of May 31, of urgent measures to repair damage caused by the explosion of pyrotechnic material that occurred in Tui on May 23, 2018.

2. For non-business investments, with the purpose of alleviating damages suffered that exceed the aid or subsidies received

Amount and requirements for applying the deduction

• The amount of the amounts invested, in non-business investments, with the purpose of alleviating the damages suffered, for the part that exceeds the amounts received for aid or subsidies included in Decree 55/2018, of May 31, Urgent measures to repair damage caused by the explosion of pyrotechnic material that occurred in Tui on May 23, 2018, or due to insurance coverage.
• In no case may the amount subject to deduction be greater than the difference between the damage suffered and the amounts received for aid or insurance coverage.