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Practical manual for Income Tax 2021.

For the aid and subsidies received by top-level sportsmen and sportswomen in Galicia

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

Amount of deduction

The amount of the deduction will be the result of applying the average tax rates to the amount of the subsidy or public aid in the taxable base.

To do this, the taxpayer must include in his general tax base, box [0435] , the amount corresponding to the subsidy or public aid obtained from the general Administration of the Autonomous Community of Galicia or from the other entities of the autonomous public sector.

Requirements for applying the deduction

  • Whether it is a subsidy or any other public aid obtained from the general Administration of the Autonomous Community of Galicia or from the other entities of the autonomous public sector for the development of sports activity .

  • That the sporting activity for which the subsidy or public aid is obtained does not generate income from economic activities .

  • The taxpayer must have recognized status as a high-level athlete according to a resolution from the highest body of the general Administration of the Autonomous Community with jurisdiction over sports.