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

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

Deduction amount

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, they may apply a deduction in the full quota for the amount resulting from applying the average tax rates on the amount of the subsidy or aid that is included in the taxable base.