8.4.4.4 2018: Cantabria 2017, Liébana Jubilee Year (C17)

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 "Cantabria 2017, Liébana Jubilee Year", declared an event of exceptional public interest by DA 57 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 16 April 2015 to 31 December 2018.

The taxpayer must enter in code [01093] on page 17 of the form the amount corresponding to the deduction generated in the tax period being declared and, in code [01094], the part of said amount that applies in this same tax period.