8.4.4.19 2019: 2020 Plan to Support New Film Creators and the Conservation and Dissemination of the History of Spanish Cinema (NCC)

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 celebration of the "2020 Plan to Support New Film Creators and the Conservation and Dissemination of the History of Spanish Cinema", declared an event of exceptional public interest by DA 76 of Law 3/2017, of June 27, on the General State Budget for the year 2017, will be included here.

The duration of the support programme for this event will run from 1 January 2017 to 31 December 2019.

The taxpayer must enter in code [01674] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01675] the amount of said amount that applies in that same tax period.