8.4.4.12 2018: FIS Freestyle and Snowboard World Championships Sierra Nevada 2017 (SN17)

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 "FIS Freestyle and Snowboard World Championships Sierra Nevada 2017", declared an event of exceptional public interest by DA 54 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 January 1, 2016 to December 31, 2018.

The taxpayer must enter in code [01387] on page 17 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01388] the amount that applies to said amount in that same tax period. .