8.4.4.22 2019: 40th Anniversary of the Spanish Constitution (40CE)

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 "40th Anniversary of the Spanish Constitution", declared an event of exceptional public interest by the DA 83 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 July 1, 2017 to June 30, 2019.

The taxpayer must enter in code [01695] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01696] the amount that applies to said amount in that same tax period. .