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En Asturias, el recargo provincial del Impuesto sobre Actividades Económicas está fijado en el 33%, de acuerdo con lo establecido en la Ley 9/1991 de 30 de diciembre modificada por la Ley 4/1997, de 18 de diciembre, publicadas en el Boletín Oficial del Principado de Asturias de 31 de diciembre de 1991 y de 30 de diciembre de 1997.