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 on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

• Requirements for applying the deduction

  1. That among the assets or rights of economic content computed for the determination of the tax base are included real estate located in one of the historic centers determined in the annex of the Order of March 1, 2018 ( DOG of 13).

     See the Order of March 1, 2018, which determines the historic centers for the purposes of these deductions (DOG of 13).

  2. That said real estate assets are affected by an economic activity for at least half of the calendar year corresponding to the accrual.

• Amount of deduction

  100 percent of the portion of the share that proportionally corresponds to said assets.

• Incompatibility

  This deduction will be incompatible with the application to 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 fact that the property belongs to a historic centre shall be accredited, in accordance with the provisions of sole article 2 of the Order of 1 March 2018 (DOG of 13), by means of a certificate issued by the corresponding town hall stating that the property is located within the boundaries set out in the annex to the aforementioned Order of 1 March 2018.