10.4.18.For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency

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 due to damage caused by emergencies that, in accordance with article 23 of Law 17/2015 of the National Civil Protection System, have been declared by the Council of Ministers as areas seriously affected by a civil protection emergency.

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

Completion

You must include, in the box provided for this purpose, the amounts declared as subsidies in the general tax base.