10.10.18. For obtaining aid or subsidies granted by the Autonomous Community of Extremadura to people with ALS

Taxpayers who have included in the general taxable base the amount corresponding to a subsidy or any other public aid granted by the Autonomous Community of Extremadura to patients with Amyotrophic Lateral Sclerosis, may deduct from the full tax liability the amount resulting from applying the average tax rates to the amount of the subsidy or aid that is included in the taxable base.

Completion

The amount of the subsidy and/or aid will be included in the general taxable base.