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Practical Income Manual 2020.

Specific regulation of each event

In order to encourage private participation in the celebration of certain events of exceptional public interest, in fiscal year 2020, investments and expenses made in said fiscal year that are linked to the following events:

  • “VIII Centenary of the University of Salamanca” , established in the fifty-fifth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30) and modified by the thirty-fourth Final Provision Two of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “20th Anniversary of the Reopening of the Gran Teatro del Liceo of Barcelona and the bicentennial of the creation of the Societat dAccionistes” , established in the fiftieth Additional Provision of Law 48/2015, of 29 of October, of the General State Budgets for the year 2016 ( BOE of 30) and modified by the forty-first Final Provision. One of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Preparation program for Spanish athletes for the Tokyo 2020 Games” , established by the first Final Provision of Royal Decree-Law 3/2017, of February 17, by which modifies Organic Law 3/2013, of June 20, on the protection of athlete health and the fight against doping in sporting activity, and adapts to the modifications introduced by the 2015 World Anti-Doping Code ( BOE of 18).
  • “4 Edition of the Barcelona World Race” , established in the sixtieth Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28) and modified by the forty-second Final Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano” , established in the sixty-fourth Additional Provision of Law 3/2017, of 27 of June, of the General State Budgets for the year 2017 ( BOE of the 28th) and modified by the forty-second Final Provision. Four of Law 6/2018, of July 3, on Budgets General of the State for the year 2018 ( BOE of 4).
  • “Reading Promotion Plan (2017-2020)” , established in the seventy-fifth Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of the 28th).
  • “Milliarium Montserrat Decade Plan 1025-2025” , established in the eighty-seventh Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “50th Edition of the Barcelona International Jazz Festival” , established in the seventy-second Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “2019 Men's Junior Handball World Championship” established in the seventy-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Andalucía Valderrama Masters” established in the seventy-sixth Additional Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “The Transition: 40 years of Freedom of Expression” established in the seventy-seventh Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Barcelona Mobile World Capital” established in the seventy-eighth Additional Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “Ceuta and the Legion, 100 years of union” established in the seventy-ninth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “ 2021 Women's World Handball Championship” established in the seventy-fifth Additional Provision of Law 6/2018, of July 3, on General Budgets of the Status for the year 2018 ( BOE of 4).
  • “New Goals” established in the eighty-second Additional Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “Barcelona Equestrian Challenge (3rd Edition)” established in the eighty-third Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Universe Woman II” established in the eighty-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Logroño 2021, our V Centennial” established in the eighty-fifth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • "Delibes Centenary" established in the eighty-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Holy Jacobean Year 2021” established in the eighty-seventh Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “VIII Centenary of the Cathedral of Burgos 2021” established in the eighty-eighth Additional Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “Inclusive Sport” established in the eighty-ninth Additional Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • "2020 Base Sports Support Plan II" , established in the ninetieth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Spain, Capital of Young Talent” established in the ninety-first Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Commemoration of the Centennial of the Coronation of Our Lady of Rocío (1919-2019)” established in the ninety-second Additional Provision of Law 6/2018, of July 3, on General Budgets of the State for the year 2018 ( BOE of 4).
  • “Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte” established in the ninety-third Additional Provision of Law 6/2018, of July 3, on General Budgets of the State for the year 2018 ( BOE of 4).
  • "Camino Lebaniego" established in the ninety-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • "Expo Dubai 2020" established in the ninety-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Neurodegenerative Diseases 2020. International Year of Research and Innovation” established in the ninety-seventh Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • XXV “Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site” established in the ninety-ninth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • " 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 fifty-first meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA ) as well as the Subsidiary Implementation Body (SBI) " established in article 1 of Royal Decree-Law 15/2019, of November 8, by which urgent measures are adopted for the organization in Spain of the XXV United Nations Conference on Climate Change ( BOE of 11).
  • "Automobile Barcelona 2019" established in the hundredth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4).
  • “Berlanga Plan” established in the second Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector for confront the economic and social impact of COVID-2019 ( BOE of 6).
  • “ Spain Country Guest of Honor at the Frankfurt Book Fair in 2021” established in the fourth Additional Provision of Royal Decree-Law 17/2020, of May 5, by which approve measures to support the cultural and tax sector to address the economic and social impact of COVID-2019 ( BOE of 6).
  • “Opera Promotion Plan on Teatro Real Street” established in the fifth Additional Provision of Royal Decree-Law 17/2020, of May 5, by which measures are approved of support for the cultural and tax sector to face the economic and social impact of COVID-2019 ( BOE of 6).
  • “175th Anniversary of the construction of the Gran Teatre del Liceu” established in the sixth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures to the cultural and tax sector to address the economic and social impact of COVID-2019 ( BOE of 6).
  • "Spanish Formula 1 Grand Prix" established by the third Additional Provision of Royal Decree-Law 26/2020, of July 7, economic reactivation measures to address the impact of Covid-19 in the areas of transport and housing ( BOE of 8).

Note: The certification of the adequacy of the expenses incurred to the objectives and plans of each of the aforementioned programs will be the responsibility of the respective consortium or administrative body, in accordance with the provisions of article 27.2. b) of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of 24).