2. Priority patronage activities in 2020
Regulations: Additional provision second to Royal Decree-Law 27/2018, of 28 December, adopting certain measures in tax and land registry matters (Official State Gazette of 29 December); Additional provision 6 of Act 2018/3, of 2018 July, on General State Budgets for 4 (Official State Gazette of ).
Article 5 of Royal Decree-Law 18/2019, of 27 December, adopting certain measures in tax matters, land registry and social security (Official State Gazette of 28) establishes that priority patronage activities will be considered in 2020, as those listed in the additional provision of the of Act 6/2018, on General State Budgets for 2018.
Therefore, in accordance with this legal forecast, priority patronage activities in 2020 are as follows:
- Those carried out by the Instituto Cervantes for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.
- Those carried out by the Fundación Sport Joven in collaboration with the Consejo Superior de Deportes in the framework of the "España Compite" project: In the Company and in Sport "with the aim of contributing to the promotion and projection of Spanish SMEs in the internal and international sphere, the promotion of sport and the promotion of the entrepreneur as a growth engine associated with the values of sport. Donations, donations and contributions to the activities indicated in this section will have a limit of 50,000 euros per year for each contributor.
- Those carried out by the Biblioteca Nacional de España in compliance with the cultural and scientific research purposes and functions established by the Act 1/2015, of 24 March, regulating the Biblioteca Nacional de España and Royal Decree 640/2016, of 9 of December, approving the Statute of the National Library of Spain.
- The activities of promoting, promoting and disseminating the performing arts and music carried out by the Public Administrations or with the support of them.
- Those carried out by the Prado National Museum to achieve its objectives set out in Act 46/2003 of 25 November, which regulates the Prado National Museum and Royal Decree 433/2004 of 12 March, approving the Statute of the Prado National Museum.
- The conservation, restoration or renovation of the property of the Spanish Historical Heritage listed in Annex XIII to Act 6/2018 of 3 July on the General State Budget for 2018 (Official State Gazette of 4).
- The projects and actions of the Public Administrations dedicated to the promotion of the Information Society and, in particular, those that aim to provide public services through IT and telematic services over the Internet.
- Training and promotion programmes for voluntary work that have been awarded grants by public administrations.
- Programmes aimed at the eradication of gender-based violence that have been awarded grants by or are carried out in collaboration with the Public Administrations.
- Research, development and innovation in the infrastructures that form part of the National Map of Scientific and Technical Infrastructures (ICTS) approved on 7 October 2014 by the Scientific, Technological and Innovation Policy Board and which, for this purpose, are listed in Annex XIV to Act 6/2018, of 3 July, on General State Budgets for 2018 (Official State Gazette of 4).
- Research, development and innovation aimed at solving the challenges of society identified in the Spanish Science and Technology Strategy and innovation for the period 2013-2020 and financed or carried out by entities recognised by the Ministry of Finance, at the proposal of the Ministry of Economy and Business.
See Royal Decree 355/2018 of 6 June, restructuring the ministerial departments (Official State Gazette of 7).
- Promoting the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.
- Those carried out by the State Research Agency to promote and finance the actions derived from the R & D policies of the State Administration.
- Those carried out by the Spanish Agency for International Development Cooperation for the fight against poverty and the achievement of sustainable human development in developing countries.
- 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.
- The activities of educational promotion abroad included in Royal Decree 1027/1993 of 25 June, which regulates the educational action abroad.
- Those carried out by the ONCE Foundation under the "Opportunity to Talent" Scholarships programme, as well as the cultural activities carried out by this entity within the framework of the Biennial of Contemporary Art, the Cultural Space "Cambio de Sentido" and the "El Mundo Fluye" travelling exhibition.
- Those carried out by the ONCE Foundation of the guide dog in the framework of the "Thirty Anniversary of the ONCE Foundation of the Dog Guide."
- The activities carried out in accordance with the "Ibero-American Youth Pact."
- Those carried out by the Soledad Cazorla Foundation for orphans of gender-based violence (Fundación Mujeres).
- The programs and activities related to the following events of exceptional public interest, provided that they have been approved by the respective Consortium:
- "VIII Centenary of the University of Salamanca"
- " Anniversary of the Opening of the Gran Teatro del Liceu in Barcelona and the bicentenary of the creation of the Societat dActionistes" 20
- "Programme for the preparation of Spanish athletes of the 2020 Tokyo Games"
- " Edition of the Barcelona World Race"
- "V Centenary of the expedition of the first round of the world of Fernando de Magallanes and Juan Sebastián Elcano"
- "Read Promotion Plan (2017-2020)"
- "Montserrat Millimeter Decade Plan 1025-2025"
- " Edition of the Barcelona International Jazz Festival" 50
- "Junior Men's Ballonmano 2019 World Championship"
- "Women's Balonmano World Championship 2021"
- "Andalucía Valderrama Masters"
- "The Transition: 40 Years of freedom of expression "
- "Barcelona Mobile World Capital"
- "Ceuta and the Legion, 100 years of union"
- "Badminton World Tour"
- "New Goals"
- "Barcelona Equestraian Challenge ( Edition)"
- "Universe Women II" Logroño 2021, our V Centenary
- "Centenary Delibes"
- "Holy Year Jacobeo 2021"
- "VIII Centenary of the Cathedral of Burgos 2021"
- "Inclusive sport"
- "Plan 2020 for Support for Sport of Base II" Spain, Capital of Young Talent "
- "Commemoration of the Centenary of the Coronation of Our Lady of the Rocío (1919-2019)"
- "Transfer from the Image of Our Lady of the Rocío from the Village to the Village of Almonte"
- "Camino Lehaniego"
- "Dubai Expo 2020"
- "Neurodegenerative diseases 2020. International Year of Research and Innovation "
- XXV "Anniversary of the UNESCO Declaration of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site"
- "Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25), tenth session of the Conference of the Parties on the Quality of 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 first Meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (STRP) and the Subsidiary Implementation Body (SBI) "
- "Automobile Barcelona 2019"
- "Plan Berlanga"
- "Spain Country Guest of Honour at the Frankfurt Book Fair in 2021"
- "Opera Development Plan at Calle del Teatro Real"
- " Anniversary of the construction of the Gran Teatre del Liceu" 175
- "Spanish Formula 1 Grand Prix"
Note: See article 27.3.Segundo of Act 49/2002, of 23 December, on the tax regime of non-profit organisations and the tax incentives for patronage and the Resolution of 25 January 2018, by the Directorate-General for Taxation, whereby the Manual for the application of the tax benefits provided for in the first section of article 27,3 of Act 49/2002, of 23 December, on the tax regime of non-profit organisations and the fiscal incentives for patronage, corresponding to the costs of propaganda and advertising of multiannual projection, which will serve to promote events of exceptional public interest (Official State Gazette of 2 February), which contains the applicable rules.