For obtaining subsidies and/or aid to alleviate the impact caused by Covid-19 on the sectors especially affected by the pandemic

Regulations: Art. 14 h of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Amount and requirements for applying the deduction

• The amount of said deduction will be the result of applying the average tax rates to the part of the general taxable base that corresponds to said subsidy or aid.
• The deduction can only be applied when the taxpayer has integrated into the general tax base the amount corresponding to the subsidies and/or aid granted by the Administration of the Principality of Asturias or its public sector to alleviate the impact caused by Covid-19 on the sectors especially affected by the pandemic.

Note: This deduction is not applicable to taxpayers who died before December 31, 2020.