8.4.4.5 2018: Women's Universe Program (UM)

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Universe Women Program", declared an event of exceptional public interest by the DA 58 of Law 36/2014, of December 26, on General State Budgets for the year 2015, modified by section Three of the Twenty-ninth Final Provision of Law 3/2017, of June 27, on General Budgets of the State for the year 2017.

The duration of the support program for this event will run from January 1, 2015 to December 31, 2018.

The taxpayer must enter in code [01096] on page 17 of the model the amount corresponding to the deduction generated in the tax period being declared and, in code [01097], the part of said amount that applies in this same period tax.