8.4.4.15 2018: Centenary of the birth of Camilo José Cela (CJC)

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 "Centenary of the birth of Camilo José Cela", declared an event of exceptional public interest by DA 57 of Law 48/2015, of October 29, on the General State Budget for the year 2016, amended by the Thirty-third Final Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017, will be included here.

The duration of the support programme for this event will run from 1 January 2016 to 31 December 2018.

The taxpayer must enter in code [01396] on page 17 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01397] the amount of said amount that applies in that same tax period.