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Form 200. Corporate Income Tax Declaration 2019

8.4.4.19 2019: 2020 Plan to Support New Cinematographic Creators and the conservation and dissemination of the history of Spanish cinema (NCC)

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

Included here will be the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "2020 Plan to Support New Cinematographic Creators and the conservation and dissemination of the history of Spanish cinema", declared an event of exceptional public interest in DA 76 of Law 3/2017, of June 27, on the General State Budgets for the year 2017.

The duration of the support program for this event will run from January 1, 2017 to December 31, 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 that applies to said amount in that same tax period. .