8.4.4.47 2018: Preparation programme for Spanish athletes for the Tokyo 2020 Games (T20)

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 holding of the "Preparation programme for Spanish athletes for the Tokyo 2020 Games", declared an event of exceptional public interest by DF 1 of Royal Decree-Law 3/2017, of February 17, which modifies Organic Law 3/2013, of June 20, on the protection of athletes' health and the fight against doping in sports activities, and adapts to the modifications introduced by the World Anti-Doping Code of 2015, will be included here.

The duration of the support programme for this event will run from 1 January 2017 to 31 December 2020.

The taxpayer must enter in code [01800] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01801] the amount of said amount that applies in that same tax period.