For the aid and subsidies received by top-level sportsmen and sportswomen in Galicia
Regulations: Art. 5. Nineteen 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.
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 their general tax base, box  , the amount corresponding to the subsidy or public aid obtained from the Administration general of the Autonomous Community of Galicia or the remaining entities of the regional public sector.
Requirements for applying the deduction
That it is a subsidy or any other public aid obtained from the General Administration of the Autonomous Community of Galicia or the other entities of the autonomous public sector for the development of sporting 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 the resolution of the highest body of the General Administration of the Autonomous Community with powers in matters of sport.