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Form 100. Personal Income Tax Declaration 2018

10.11.15. for certain subsidies for fires in October 2017

Taxpayers may deduct the amounts received from subsidies or public aid, as long as the corresponding amount obtained from the Autonomous Community of Galicia, included in Decree 102/2017, of October 19, on measures, has been integrated into the general tax base. urgent help to repair damage caused by the fires that occurred in Galicia during the month of October 2017.

The amount of said deduction will be the result of applying the average tax rates to the part of the general tax base that corresponds to said subsidy or aid.


Firstly, you must indicate the part of the amount of the subsidy or aid that has been recorded as capital gain in the general tax base.