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 integrated into 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 to the total amount for the amount resulting from applying the average tax rates to the amount of the subsidy or aid that is integrated into the taxable base.