10.11.16 To alleviate the damage caused by the explosion of pyrotechnic material that took place in Tuy during the month of May 2018

1. BY SUBSIDY OR ANY OTHER PUBLIC AID OBTAINED

Amount and requirements for applying the deduction

- The amount of said deduction will be the result of applying the average tax rates to the part of the general taxable base that corresponds to said subsidy or aid.
- The deduction may only be applied when the taxpayer has included in the general tax base the amount corresponding to a subsidy or any other public aid obtained from the Autonomous Community of Galicia included in Decree 55/2018, of May 31, on urgent measures for the repair of damages caused by the explosion of pyrotechnic material produced in Tui on May 23, 2018.

2. FOR NON-BUSINESS INVESTMENTS, WITH THE PURPOSE OF ALLEVIATING DAMAGES SUFFERED THAT EXCEED THE AID OR SUBSIDIES RECEIVED

Amount and requirements for applying the deduction

- The amount of the sums invested in non-business investments for the purpose of alleviating the damages suffered, in excess of the amounts received through aid or subsidies included in Decree 55/2018, of 31 May, on Urgent Measures for the Repair of Damages Caused by the Explosion of Pyrotechnic Material in Tui on 23 May 2018, or through insurance coverage.
- In no case may the amount subject to deduction be greater than the difference between the damage suffered and the amounts received for aid or insurance coverage.