10.4.19. For obtaining subsidies or aid to alleviate the impact caused by inflation during the year 2023

Taxpayers who include in the general tax base the amount corresponding to subsidies or aid granted by the autonomous community of the Balearic Islands that aim to alleviate the impact caused by inflation during the year 2023 may apply a deduction whose amount will be the result of applying the average regional tax rate on the amount of the subsidy or aid included in the regional taxable base.

Subsidies or aid must not, under any circumstances, form part of the taxpayer's income from economic activities.

Completion

It will indicate the amount of the grant or aid.