8.4.4.11 2019: 500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano (EPVM)

Common rules for deductions for programs supporting events of exceptional public interest

The deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastian Elcano", declared an event of exceptional public interest by DA 64 of Law 3/2017, of June 27, of the General State Budget for the year 2017, and modified to extend the term of the contract by section Four of the Forty-second Final Provision of Law 6/2018, of July 3, of the General State Budget for the year 2018 and by the Fourth Final Provision of RDL 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID -2019.

The duration of the support programme for this event will run from 8 May 2017 to 31 December 2022.

The taxpayer must enter in code [01638] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01639] the amount of said amount that applies in that same tax period.