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 nonies of the Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22.

Note: Please note that Constitutional Court Judgment No. 21/2022 of 9 February 2022 declared this article unconstitutional and null and void with effect from 10 November 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 may 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.