10.3.18. For subsidies and/or aid to mitigate the impact of Covid-19

Taxpayers who include in their general tax base the amount corresponding to subsidies and/or aid granted by the Administration of the Principality of Asturias or its public sector to alleviate the impact caused by COVID-19 on sectors particularly affected by the pandemic may apply a deduction to their regional tax rate.

Amount of deduction

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

Completion

It will reflect the amount of the grant or aid received.