2. Priority patronage activities in 2020

Regulations:  Second Additional Provision One of Royal Decree-Law 27/2018, of December 28, which adopts certain measures in tax and cadastral matters ( BOE of 29); Seventy-first Additional Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).

Article 5 of Royal Decree-Law 18/2019, of December 27, which adopts certain measures in tax, cadastral and social security matters ( BOE of 28) establishes that During the year 2020, those listed in the seventy-first Additional Provision of Law 6/2018, on General State Budgets for the year 2018, will be considered priority patronage activities.

For this reason and, in accordance with this legal provision, the priority patronage activities in fiscal year 2020 are the following:

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 this section 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 Royal Decree 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 Royal Decree 433/2004, of March 12, by which approves the Statute of the National Prado Museum.
6. The conservation, restoration or rehabilitation of the Spanish Historical Heritage assets listed in Annex XIII of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
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 over 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 Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
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, at the proposal of the Ministry of Economy and Business.

    See Royal Decree 355/2018, of June 6, which restructures ministerial departments ( BOE of 7).

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 Royal Decree 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).
21. The programs and activities related to the celebration of the following events of exceptional public interest, provided that they have been approved by the respective Consortium:
    • "VIII Centenary of the University of Salamanca”
    • “20th Anniversary of the Reopening of the Gran Teatro del Liceo of Barcelona and the bicentennial of the creation of the Societat dAccionistes”
    • “Preparation program for Spanish athletes for the Tokyo 2020 Games”
    • "4th Edition of the Barcelona World Race"
    • “V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano”
    • “Reading Promotion Plan (2017-2020)”
    • “Milliarium Montserrat Decade Plan 1025-2025”
    • “50th Edition of the Barcelona International Jazz Festival”
    • “World Junior Men's Handball Championship 2019”
    • "World Women's Handball Championship 2021"
    • “Andalusia 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 Equestrian Challenge (3rd Edition)"
    • "Universe Woman II" “Logroño 2021, our V Centennial
    • "Delibes Centennial"
    • “Holy Jacobean Year 2021”
    • “8th Centenary of the Cathedral of Burgos 2021”
    • “Inclusive Sport”
    • "2020 Plan to Support Grassroots Sports II" “Spain, Capital of Young Talent”
    • “Commemoration of the Centennial of the Coronation of Our Lady of Rocío (1919-2019)”
    • “Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte”
    • "Camino Lebaniego"
    • "Dubai Expo 2020"
    • “Neurodegenerative Diseases 2020.” International Year of Research and Innovation”
    • XXV “Anniversary of the Declaration by UNESCO 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), 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)"
    • "Automobile Barcelona 2019"
    • “Berlanga Plan”
    • “Spain Country Guest of Honor at the Frankfurt Book Fair in 2021”
    • “Plan to Promote Opera on Teatro Real Street”
    • “175th Anniversary of the construction of the Gran Teatre del Liceu”
    • “Spanish Formula 1 Grand Prix”

    Note: See article 27.3.Second of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage and the Resolution of January 25, 2018, of the General Directorate of Taxes , which approves the Manual for the application of the tax benefits provided for in the first section of article 27.3 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage , corresponding to multi-year propaganda and advertising expenses, which serve to promote events of exceptional public interest ( BOE of February 2) which contains the applicable rules.