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

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

The deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "20th Anniversary of the Reopening of the Gran Teatro 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 the General State Budget for the year 2016, and amended to extend the duration of the contract by Section One of the Forty-first Final Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will run from 1 July 2016 to 31 December 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 of said amount that applies in that same tax period.