Special regime "Santiago Ramón y Cajal Research Year 2022"

The "Santiago Ramón y Cajal 2022 Research Year" Program will be considered an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, on the tax regime of entities without for-profit purposes and tax incentives for patronage.

The duration of the support program for this event will be from June 1, 2022 to May 31, 2025.

Taxpayers may deduct from the full amount of the tax 15 per 100 of the expenses that they carry out in compliance with the plans and programs of activities established by the consortium in accordance with art. 27.3 of Law 49/2002, in the wording given by the second Final Provision of Law 35/2006, of November 28.