Due to the impact on economic activities of properties in historic centers
Regulations: Art. 13 ter.Six Consolidated text 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.
- Requirements for applying the deduction
- That among the assets or rights of economic content computed for the determination of the tax base include real estate located in one of the historic centers determined in the annex to the Order of March 1, 2018 ( DOG of 13) (1).
- That said real estate is subject to an economic activity for at least half of the calendar year corresponding to the accrual.
- Deduction amount
100 percent of the part of the quota that proportionally corresponds to said assets.
- Incompatibility
This deduction will be incompatible with the application for the same assets or rights of the exemptions of article 4 of the Wealth Tax Law, even if said exemption is partial.
- Documentary justification
The belonging of the real estate to a historic center will be accredited, in accordance with the provisions of sole article.2 of the Order of March 1, 2018 (DOG of 13), by means of a certificate issued by the corresponding city council that the real estate It is located within the delimitation set in the annex to the aforementioned Order of March 1, 2018.
(1) See the Order of March 1, 2018, which determines the historic centers for the purposes of these deductions (DOG of the 13th). (Back)