8.4.4.25 2019: Preparation program for Spanish athletes for the Tokyo 2020 Games (T20)

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 "Preparation Program for Spanish athletes for the Tokyo 2020 Games", declared an event of exceptional public interest by DF 1 of RDL 3/2017, of February 17, which modifies Organic Law 3/2013, of June 20, on protection of the athlete's health and the fight against doping in sporting activity, and adapts to the modifications introduced by the 2015 World Anti-Doping Code.

The duration of the support program for this event will run from January 1, 2017 to December 31, 2020.

The taxpayer must enter in code [01800] on page 18 of form 200 the amount corresponding to the deduction generated in the period subject to declaration, and in code [01801] the amount that applies to said amount in that same tax period. .