8.4.4.3 2018: 8th Centenary of the University of Salamanca (US)

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

Any deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "800th Anniversary of the University of Salamanca", declared an event of exceptional public interest by DA 55 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 thirty-fourth final provision of Law 6/2018, of July 3, on the General State Budget for the year 2018, will be included.

The duration of the support programme for this event will run from 1 November 2015 to 30 April 2020.

The taxpayer must enter in code [01087] on page 17 of the form the amount corresponding to the deduction generated in the tax period subject to declaration and, in code [01088], the part of said amount that applies in this same tax period.