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

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 "40th Anniversary of the Spanish Constitution", declared an event of exceptional public interest by DA 83 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 July 2017 to 30 June 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 of said amount that applies in that same tax period.