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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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Territorial scope of application

Regulations: Art. 2 Decree Law 12/2024, of November 12, of the Consell, on fiscal support measures for people affected by the floods caused by DANA of October 2024

The autonomous deductions indicated below will be applicable to all or, when specified, the part of the municipal area of the municipalities included in the Final Annex of the Agreement of the Consell, dated November 4, 2024, by which urgent measures are adopted to alleviate the damage caused by the storm that began on October 29, 2024 in the Valencian Community ( DOGV , 4-11-2024).

The list of affected municipalities may be modified by resolution of the Ministry of Justice and the Interior, at the proposal of the management of AVSRE and must be published in the Diari Oficial de la Generalitat Valenciana.