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Form 100. Personal Income Tax Declaration 2018

10.4.16. For certain subsidies affected area declaration

Deduction for taxpayers who declare in the general tax base income corresponding to subsidies or public aid granted by the Autonomous Community of the Balearic Islands due to damage caused by emergencies that, in accordance with article 23 of Law 17/2015 of the system National Civil Protection, have been declared by the Council of Ministers as areas seriously affected by a civil protection emergency.

The amount of this deduction will be the result of applying the average tax rate to the amount of the subsidy, in the taxable base.


You must include, in the box enabled for this purpose, the amounts declared as subsidies in the general tax base. The program is responsible for making all the adjustments and calculations of the deduction.