By incorporation of assets and rights to the instruments of mobilization or recovery of agricultural lands in Galicia.
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 goods or rights of economic content computed for the determination of the tax base include goods incorporated into agroforestry polygons, model village projects or joint management groups provided for in Law 11/2021, of May 14, on the recovery of the agrarian land of Galicia.
That said assets and rights are registered in the applicable registries, in accordance with the provisions of the Law for the Recovery of Agricultural Land of Galicia.
100 percent of the part of the quota that proportionally corresponds to said assets or rights, provided that said affiliation is maintained for a period of, at least five years.
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.