8.4.4.1 2018: 2018 Mediterranean Games (M18)

Common rules for deductions from support programs for events of exceptional public interest 

The deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "2018 Mediterranean Games", declared an event of exceptional public interest by the DA 61 will be included. of Law 22/2013, of December 23, on General State Budgets for the year 2014, and modified to extend the duration of the contract by the twenty-fifth Final Provision of Law 3/2017, of June 27, of General State Budgets for the year 2017.

The duration of the support program for this event will run from January 1, 2014 to December 31, 2018.

The taxpayer must enter in code [00438] on page 17 of the model the amount corresponding to the deduction generated in the tax period being declared and, in code [00439], the part of said amount is applied in that same period tax.