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

Regulations: Letter a) of Additional Provision 17 Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount and requirements of the deduction

The amount of said deduction will be the result of applying the average general regional tax rate to the amount of the sums from the public aid granted.

The deduction may be applied by taxpayers who have obtained public aid granted by the Generalitat under Decree Law 3/2020, of April 10, on the adoption of urgent measures to establish financial aid for workers affected by an ERTE, and those who have reduced their working hours for 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.