Skip to main content
Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
Procesando...

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 ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount and requirements for applying the deduction

  • The amount of this deduction will be the result of applying the average tax rates to the amount of the subsidy or aid included in the taxable base.

  • The deduction may be applied by taxpayers who have included in their 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.