10.4.19. By 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 are intended to alleviate the impact caused by inflation during the year 2023 may apply a deduction whose amount will be the result of apply the average rate of regional tax on the amount of the subsidy or aid integrated into the regional taxable base.

Subsidies or aid must under no circumstances form part of the taxpayer's income from economic activities.

Completion

It will indicate the amount of the subsidy or aid.