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Form 200. Corporate Income Tax Declaration 2019

8.4.4.56 2019: Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25) (…)

Common rules for deductions from support programs for events of exceptional public interest

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the ≪Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25), fifteenth session of the Conference of the Parties serving as the Meeting of the Parties to the Kyoto Protocol (COP-MOP15) and the second session of the Conference of the Parties as the Meeting of the Parties to the Paris Agreement (CMA2) and the fifty-first meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA) and the Subsidiary Body of Implementation (SBI)≫, declared an event of exceptional public interest by RDL 15/2019, of November 8, by which urgent measures are adopted for the organization in Spain of the XXV United Nations Conference on the Climate Change, and whose validity begins in 2019.

The duration of the support program will be from November 1, 2019 to March 31, 2020.