For the incorporation of goods and rights into instruments for the mobilisation or recovery of agricultural land in Galicia.
Regulations: Article 13 of the Sixth revised Text of the legal provisions of the Autonomous Community of Galicia with regard to taxes assigned by the State, approved by Legislative Decree 1/2011 of 28 July.
Requirements for applying the deduction
That the goods or rights of economic content calculated for determining the taxable base include goods incorporated into agroindustrial estates forestry, model village projects or joint management groups provided for in Act 11/2021, of 14 May, on the recovery of the agricultural land of Galicia.
That these assets and rights are registered in the applicable records, in accordance with the provisions of the Act on the recovery of the agricultural land of Galicia.
Amount of the deduction
On 100/100 of the share that corresponds proportionately to these assets or rights, provided that this attachment remains for at least five years.
This deduction will be incompatible with the application for the same assets or rights as the exemptions from article 4 of the Wealth Tax Act, even if this exemption is partial.