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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For the subsidies and/or aid obtained as a result of the damage caused by the forest fires that led to the activation of the PEIFOGA in Situation 2 that occurred in Galicia in 2025

Regulations: Art. 5. Sixteen Text Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28

Amount and requirements for applying the deduction

  • The amount of this deduction will be the result of applying the average tax rates to the amount of the subsidy or aid that is included in the taxable base.

  • The deduction may be applied by taxpayers who include in the general taxable base of the period the amount corresponding to a subsidy or any other public aid obtained from the General Administration of the Autonomous Community of Galicia, of those included in Decree 76/2025, of August 29, 2025, of urgent measures of aid for the repair of the damage caused by the forest fires produced in Galicia during the summer and autumn of 2025.