For amounts from public aid granted by the Government under the provisions of Law 3/2020 of 10 April to workers and workers affected by an ERTE and those who have reduced working hours due to family conciliation due to the declaration of the state of alarm due to the health crisis caused by Covid-19

Regulations: Letter a) of the additional provision 13 Act 1997/23, of December, regulating the autonomous range of Personal Income Tax and other taxes assigned, of the Valencian Community.

Amount and requirements of the deduction

The amount of this deduction will be the result of applying the average autonomous community general tax rate on the amount of the amounts from the public aid granted.

The deduction may be applied by taxpayers who have obtained the public aid granted by the Government under Decree Law 3/2020, of 10 April, adopting urgent measures to establish financial assistance for workers affected by an ERTE, and those who have reduced the working day due to family conciliation due to the declaration of the state of alarm due to the health crisis caused by Covid-19 that have been integrated into the taxpayer's tax base.