10.3.20. For subsidies and/or aid to mitigate the impact of Covid-19

This deduction is only applicable in the case of taxpayers who died before November 10, 2021 .

Taxpayers who include in the general tax base the amount corresponding to subsidies and/or aid granted by the Administration of the Principality of Asturias or its public sector to alleviate the impact caused by COVID-19 may apply a deduction to the full autonomous tax quota. 19 on the sectors especially affected by the pandemic.

Deduction amount

The amount of the deduction will be the result of applying the average tax rate on the amount of the subsidy integrated into the autonomous taxable base.

Completion

It will reflect the amount of the subsidy or aid received.