8.4.4.2 2018: 200th Anniversary of the Teatro Real and the 20th Anniversary of the reopening of the Teatro Real (TR)

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

The deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "200th Anniversary of the Teatro Real and the 20th Anniversary of the reopening of the Teatro Real", which will be held in the 2017/2018 artistic season, declared an event of exceptional public interest by DA 53 of Law 36/2014, of December 26, on the General State Budget for the year 2015, and amended to extend the duration of the contract by section Two of the twenty-ninth 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 July 2015 to 31 December 2019.

The taxpayer must enter in code [01081] on page 17 of the form the amount corresponding to the deduction generated in the tax period subject to declaration and, in code [01082], the part of said amount applicable in that same tax period.