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Practical Heritage Manual 2023.

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

Requirements for applying the deduction

  • That the assets or rights of economic content computed for the determination of the tax base include assets incorporated into agroforestry polygons, model village projects or joint management groups provided for in Law 11/2021, of May 14, on the recovery of agricultural land in Galicia.

  • That said assets and rights are registered in the applicable registers, in accordance with the provisions of the Law on the recovery of agricultural land in Galicia.

Amount of deduction

100 percent of the portion of the share that proportionally corresponds to said assets or rights, provided that said assignment is maintained for a period of at least five years.

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.