2. Priority patronage activities in 2020

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

Article 5 of Royal Decree-Law 18/2019, of December 27, which adopts certain measures in tax, land registry and social security matters ( BOE of the 28th) establishes that during the year 2020 the activities listed in the Seventy-first Additional Provision of Law 6/2018, on the General State Budget 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 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 project "Spain Competes: 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, gifts 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 cultural and scientific research purposes and functions established by Law 1/2015, of March 24, regulating the National Library of Spain and by Royal Decree 640/2016, of December 9, approving the Statute of the National Library of Spain.
4. Activities to promote, encourage and disseminate the performing and musical arts carried out by public administrations or with their support.
5. Those carried out by the Museo Nacional del Prado to achieve its purposes established in Law 46/2003, of November 25, regulating the Museo Nacional del Prado and in Royal Decree 433/2004, of March 12, approving the Statute of the Museo Nacional del Prado.
6. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage listed in Annex XIII of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
7. Projects and actions of public administrations dedicated to promoting the Information Society and, in particular, those aimed at providing public services through computer and telematic services via the Internet.
8. Training and volunteer promotion programmes that have been subsidised by public authorities.
9. Programmes aimed at eradicating gender violence that have been subsidised by public authorities or are carried out in collaboration with them.
10. Research, development and innovation in the infrastructures that form part of the National Map of Unique Scientific and Technical Infrastructures (ICTS) approved on 7 October 2014 by the Council for Scientific, Technological and Innovation Policy and which, for this purpose, are listed in Annex XIV of Law 6/2018, of 3 July, on the General State Budget for the year 2018 ( BOE of the 4th).
11. Research, development and innovation aimed at solving the challenges of society identified in the Spanish Strategy for Science, Technology and Innovation 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, restructuring the ministerial departments ( BOE of the 7th).

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 actions arising from the R&D policies of the General State Administration.
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 are included in Royal Decree 1027/1993, of June 25, which regulates educational activities 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 “Cambio de Sentido” Cultural Space 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. 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 (Mujeres Foundation).
21. The programs and activities related to the celebration of the following events of exceptional public interest, provided they have been approved by the respective Consortium:
    • "8th Centenary of the University of Salamanca"
    • “20th Anniversary of the Reopening of the Gran Teatro del Liceu in Barcelona and the bicentennial of the creation of the Societat d'Accionistes”
    • “Preparation programme for Spanish athletes for the Tokyo 2020 Games”
    • "4th Edition of the Barcelona World Race"
    • “500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano”
    • “Reading Promotion Plan (2017-2020)”
    • “Milliarium Montserrat Decade Plan 1025-2025”
    • “50th Edition of the Barcelona International Jazz Festival”
    • “2019 Junior Men’s Handball World Championship”
    • "2021 Women's World Handball Championship"
    • “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 Fifth Centenary
    • "Delibes Centenary"
    • “Jacobean Holy Year 2021”
    • “VIII Centenary of the Burgos Cathedral 2021”
    • “Inclusive Sport”
    • "2020 Grassroots Sports Support Plan II" “Spain, Capital of Young Talent”
    • “Commemoration of the Centenary of the Coronation of Our Lady of El Rocío (1919-2019)”
    • “Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte”
    • "Lebaniego Way"
    • "Expo Dubai 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 second session of the Conference of the Parties serving as the Meeting of the Parties to the Paris Agreement (CMA2) and fifty-first Meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA) and the Subsidiary Body for Implementation (SBI)"
    • "Automobile Barcelona 2019"
    • “Berlanga Plan”
    • “Spain as Guest Country of Honour at the Frankfurt Book Fair in 2021”
    • “Plan to promote opera on Calle del Teatro Real”
    • “175th Anniversary of the construction of the Gran Teatre del Liceu”
    • “Formula 1 Spanish 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 of non-profit entities and tax incentives for patronage, corresponding to advertising and publicity expenses of multi-year projection, which serve to promote events of exceptional public interest ( BOE of February 2) which contains the applicable rules.