8.4.4.8 2018: II Centenary of the National Prado Museum (MP)

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

Included here will be the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "II Centenary of the National Prado Museum", declared an event of exceptional public interest by the DA 49 of Law 48/2015, of October 29, on the General State Budgets for the year 2016.

The duration of the support program for this event will run from November 20, 2016 to November 19, 2019.

The taxpayer must enter in code [01372] on page 17 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01373] the amount that applies to said amount in that same tax period. .