8.4.4.1 2018: 2018 Mediterranean Games (M18)

Common rules for deductions for programs supporting events of exceptional public interest 

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

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

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