8.4.4.32 2018: PhotoEspaña. 20th anniversary (PH20)

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 being declared in relation to the celebration of “PHotoEspaña. 20th anniversary", declared an event of exceptional public interest by DA 70 of Law 3/2017, of June 27, on the General State Budgets for the year 2017.

The duration of the support program for this event will run from January 1, 2017 to December 31, 2018.

The taxpayer must enter in code [01656] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01657] the amount that applies to said amount in that same tax period. .