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Specific manual for people with disabilities

For the aid and subsidies received by people diagnosed with ALS

Regulations: Art. 5. Twenty-four Text Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28

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 public aid that is included in the taxable base.

  • The deduction may be applied by taxpayers who include in the general tax base of the period the amount corresponding to a subsidy or any other public aid intended for people diagnosed with amyotrophic lateral sclerosis or with its phenotypes.