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Form 100. Personal Income Tax Return 2023

10.3.21 For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis

When the taxpayer has integrated into the general tax base the amount corresponding to a subsidy or any other public aid granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis, he may apply a deduction to the total amount for the amount resulting from applying the average tax rates to the amount of the subsidy or aid that is integrated into the taxable base.

Completion

It will reflect the amount of the subsidy and/or aid to be integrated into the general tax base.