8.4.4.53 2019: 2020 Grassroots Sports Support Plan II (P20-2)

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 "2020 Grassroots Sports Support Plan II", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and which will be in force from 2019, will be included here.

These deductions may be applied provided that the taxpayer has a tax period that does not coincide with the calendar year, and has made expenses entitled to deduction in relation to these programs starting in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.