8.4.4.26 2018: 500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano (EPVM)

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 "5th Centenary of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastian Elcano", declared an event of exceptional public interest by DA 64 of Law 3/2017, of June 27, on the General State Budget for the year 2017, and amended 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 Budget for the year 2018, will be included here.

The duration of the support programme for this event will run from 8 May 2017 to 7 May 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 of said amount that applies in that same tax period.