8.4.4.5 2018: Universe Woman Program (UM)

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

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

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

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