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Form 200. Corporate Income Tax Declaration 2019

8.4.4.5 2019: Obesity Prevention. Lighten your life (PO)

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 implementation of the "Obesity Prevention" project will be included here. Lighten your life», declared an event of exceptional public interest by DA 64 of Law 48/2015, of October 29, on the General State Budget for the year 2016, and modified to extend the term of the contract by section Two of the forty-first final provision of Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will run from 1 January 2016 to 31 December 2019.

The taxpayer must enter in code [01417] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01418] the amount of said amount that applies in that same tax period.