For amounts from public aid granted by the Generalitat by virtue of 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 on the occasion of 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, which regulates the regional section of the Personal Income Tax and remaining transferred taxes, from the Valencian Community
Amount and requirements of the deduction
The amount of said deduction will be the result of applying the average rate of regional general tax on the amount of the amounts 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, adopting urgent measures to establish financial aid for workers affected by a ERTE, and those who have reduced their working hours 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.