8.4.4.9 2018: 20th Anniversary of the Reopening of the Gran Teatro del Liceo in Barcelona and the bicentennial of the creation of the Societat d’Shareholders (LB)

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 «20th Anniversary of the Reopening of the Gran Teatre del Liceu de Barcelona and the bicentennial of the creation of the «Societat d'Accionistes », declared an event of exceptional public interest by DA 50 of Law 48/2015, of October 29, on General State Budgets for the year 2016, and modified to extend the deadline duration of the contract by section One of the forty-first Final Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program for this event will run from July 1, 2016 to December 31, 2020.

The taxpayer must enter in code [01375] on page 17 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01376] the amount that applies to said amount in that same tax period. .