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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For obtaining aid or subsidies granted by the Autonomous Community of Extremadura to people with Amyotrophic Lateral Sclerosis disease

Regulations: Art. 11 septies TextConsolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Amount and requirement for the application of 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 the general taxable base the amount corresponding to a subsidy or any other public aid granted by the Autonomous Community of Extremadura to patients with Amyotrophic Lateral Sclerosis.