8.4.4.1 2019: 200th Anniversary of the Teatro Real and the Twentieth Anniversary of the reopening of the Teatro Real (TR)

Common rules for deductions from support programs for events of exceptional public interest

The deductions to which the taxpayer is entitled in the tax period subject to declaration will be included in relation to the celebration of the "200th Anniversary of the Teatro Real and the Twentieth Anniversary of the reopening of the Teatro Real", which will be celebrated in the 2017 artistic season/ 2018, declared an event of exceptional public interest by DA 53 of Law 36/2014, of December 26, on General State Budgets for the year 2015, and modified to extend the deadline duration of the contract by section Two of the twenty-ninth final provision of Law 3/2017, of June 27, on General State Budgets for the year 2017.

The duration of the support program for this event will run from July 1, 2015 to December 31, 2019.

The taxpayer must enter in code [01081] on page 17 of the model the amount corresponding to the deduction generated in the tax period being declared and, in code [01082], the part of said amount applicable in that same tax period .