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.
Note: Please note that the Constitutional Court Ruling number 21/2022, of February 9, 2022, has declared the unconstitutionality and nullity of this article with effect from November 10, 2021. Therefore, the deduction will only be applicable to taxpayers who died before the aforementioned date (November 10, 2021).
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.