Table of special deduction regimes (Events of exceptional public interest in force during the year)
|
Events of exceptional public interest |
Percentage of deduction |
Joint limit |
|---|---|---|
| “VIII Centenary of the University of Salamanca” | 15 percent | 25/50 per 100 |
| “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: investments made in the year by entities under the income attribution regime (civil companies that are not taxpayers of Corporate Tax, existing inheritances, communities of property, etc.) that determine their net returns in direct estimation, in either of their two modalities, may be subject to deduction by each of the partners, heirs, community members or participants in proportion to their participation in the entity's results.