For certain subsidies and/or aid obtained as a result of the damage caused by the fires that occurred in Galicia during the month of October 2017.
Regulations: Art. 5. Sixteen 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.
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 102/2017, of October 19, of urgent aid measures to repair damage caused by the fires that occurred in Galicia during the month of October 2017.