10,4,16. For certain subsidies, tax return affected area

Deduction for taxpayers who declare in the general tax base income corresponding to subsidies or public aid granted by the Autonomous Community of the Balearic Islands for reasons of damage caused by emergencies that, in accordance with article 23 of Act 17/2015 of the system the National Civil Protection Council has been declared as areas severely affected by a civil protection emergency by the Council of Ministers.

The amount of this deduction will be the result of applying the average tax rate to the amount of the subsidy, in the net tax base.

Completion

It must include, in the box set up for this purpose, the amounts declared as subsidies in the general tax base, the program will calculate the deduction