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Form 200. Corporate Income Tax Declaration 2018

8.4.4.77 2019(****): Camino Lebaniego (CL)

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 "Camino Lebaniego", declared an event of exceptional public interest by Law 6/2018, of July 3, on General Budgets. of the State for the year 2018, and whose validity begins in 2019.

These deductions may be applied as long as the taxpayer has a tax period that does not coincide with the calendar year, and has made expenses with the right to deduct in relation to these programs starting in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.