8.4.4.39 2019: Jacobean Holy Year 2021 (J21)

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 "Jacobean Holy Year 2021" will be included here, declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and amended to extend the duration of the contract by the DF fifth of RDL 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID -2019.

The duration of the support program will be from October 1, 2018 to September 30, 2022.