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Form 100. Personal Income Tax Return 2023

10.15.27. For public aid granted by the Generalitat under Decree Law 3/2020

Taxpayers who have reduced their working hours for family conciliation due to the declaration of the state of alarm due to the health crisis caused by Covid-19 and have received public aid from the Generalitat by virtue of Decree Law 3/2020, of April 10, on the adoption of urgent measures to establish economic aid for workers affected by an ERTE, may deduct the amount resulting from applying the average general regional tax rate on the amount of the sums from said aid.

Completion

It will indicate the amount of aid received.