For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis

Regulations: Art. 14 quaterdecies Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

When the taxpayer has included in the general tax base the amount corresponding to a subsidy or any other public aid granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis, he may apply a deduction in the full tax liability for the amount resulting from applying the average tax rates to the amount of the subsidy or aid that is included in the taxable base.