8.4.4.6 2018: Barcelona Equestrian Challenge (BE)

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

The deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Barcelona Equestrian Challenge", declared an event of exceptional public interest by DA 63 of Law 36/2014, of December 26, on the General State Budget for the year 2015, will be included here.

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

The taxpayer must enter in code [01114] on page 17 of the form the amount corresponding to the deduction generated in the tax period being declared and, in code [01115], the part of said amount that applies in this same tax period.