8.4.4.39 2018: 40th Anniversary of the Almagro International Classical Theater Festival (TCA)

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 "40th Anniversary of the Almagro International Classical Theater Festival", declared an event of exceptional public interest by DA 77 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 Six 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 January 1, 2017 to December 31, 2019.

The taxpayer must enter in code [01677] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01678] the amount that applies to said amount in that same tax period. .