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Specific manual for people with disabilities

For obtaining aid or subsidies for 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 tax 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.