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Form 200. Corporate Income Tax Declaration 2019

8.6.4 Priority patronage activities for fiscal year 2019

According to the provisions of article 22 of Law 49/2002, the General State Budget Law may establish a list of priority patronage activities within the scope of the purposes of general interest cited in number 1 of article 3 of this Law, as well as the beneficiary entities, in accordance with its article 16.

For these purposes, the second Additional Provision. One of the RDL 27/2018, of December 28, by which certain measures are adopted in tax and cadastral matters, establishes that, during the year 2019, priority patronage activities will be considered listed for the year 2018 in the seventy-first Additional Provision of Law 6/2018, on General State Budgets:

  1. Those carried out by the Cervantes Institute for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

  2. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the «Spain Compete:» project. in Business as in Sports" with the aim of contributing to the promotion and projection of Spanish SMEs in the domestic and international sphere, the empowerment of sport and the promotion of the entrepreneur as a driving force of growth associated with the values of sport.

    Donations, donations and contributions to the activities indicated in the previous paragraph that, in accordance with section Two of this Additional Provision, can benefit from the increase by five percentage points of the percentages and limits of deductions established in articles 19, 20 and 21 of the aforementioned Law 49/2002 will have a limit of 50,000 euros per year for each contributor.

  3. Those carried out by the National Library of Spain in compliance with the purposes and functions of a cultural and scientific research nature established by Law 1/2015, of March 24, regulating the National Library of Spain and by RD 640/2016, of December 9, which approves the Statute of the National Library of Spain.

  4. Activities for the promotion, promotion and dissemination of the performing and musical arts carried out by public administrations or with the support of these.

  5. Those carried out by the National Prado Museum to achieve its purposes established in Law 46/2003, of November 25, regulating the National Prado Museum and in RD 433/2004, of March 12, by the that the Statute of the National Prado Museum is approved.

  6. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage that are listed in Annex XIII of this Law.

  7. The projects and actions of public administrations dedicated to the promotion of the Information Society and, in particular, those whose purpose is the provision of public services through computer and telematic services through the Internet.

  8. Training and promotion programs for volunteering that have been subsidized by public administrations.

  9. Programs aimed at the eradication of gender violence that have been subsidized by Public Administrations or are carried out in collaboration with them.

  10. Research, development and innovation in the infrastructures that are part of the national Map of Unique Scientific and Technical Infrastructures (ICTS) approved on October 7, 2014 by the Scientific, Technological and Innovation Policy Council and that, for this purpose, are listed in Annex XIV of this Law.

  11. Research, development and innovation aimed at solving the challenges of society identified in the Spanish Science, Technology and Innovation Strategy for the period 2013-2020 and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance and Public Function, at the proposal of the Ministry of Economy, Industry and Competitiveness.

  12. The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.

  13. Those carried out by the State Research Agency for the promotion and financing of the actions that derive from the R&D policies of the General Administration of the State.

  14. Those carried out by the Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.

  15. Those carried out by the Spanish Agency for International Development Cooperation for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.

  16. Educational promotion activities abroad included in RD 1027/1993, of June 25, which regulates educational action abroad.

  17. Those carried out by the ONCE Foundation within the framework of the “Opportunity for Talent” Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Contemporary Art Biennial, the Cultural Space “Cambio de Sentido” and the traveling exhibition “El Mundo Fluye”.

  18. Those carried out by the ONCE Guide Dog Foundation within the framework of the “Thirtieth Anniversary of the ONCE Guide Dog Foundation”.

  19. The activities carried out in application of the “Ibero-American Youth Pact”.

  20. Those carried out by the Soledad Cazorla Scholarship Fund for Orphans of Gender Violence (Women's Foundation).