8.4.4.2 2019: VIII Centenary of the University of Salamanca (US)

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 "VIII Centennial of the University of Salamanca", declared an event of exceptional public interest by the DA 55 of Law 36/2014, of December 26, on General State Budgets for the year 2015, and modified to extend the duration of the contract by section Two of the thirty-fourth final provision of Law 6/ 2018, of July 3, of the General State Budgets for the year 2018.

The duration of the support program for this event will run from November 1, 2015 to April 30, 2020.

The taxpayer must enter in code [01087] on page 17 of the model the amount corresponding to the deduction generated in the tax period being declared and, in code [01088], the part of said amount that applies in this same period tax.