8.4.4.26 2018: V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano (EPVM)

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 "V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano", declared an event of exceptional interest. public by DA 64 of Law 3/2017, of June 27, on General State Budgets for the year 2017, and modified to extend the duration of the contract by section Four of the forty-second 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 May 8, 2017 to May 7, 2020.

The taxpayer must enter in code [01638] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01639] the amount that applies to said amount in that same tax period. .