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Practical Income Manual 2021.

2. Priority patronage activities in 2021

Regulations:  Additional Provision sixty-sixth Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).

The priority patronage activities in fiscal year 2021 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 Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.

  3. 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.

  4. Those for educational promotion abroad included in Royal Decree 1027/1993, of June 25, which regulates educational action abroad.

  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. Those carried out by the Museo Nacional Centro de Arte Reina Sofía in compliance with the purposes established by Law 34/2011, of October 4, regulating the Museo Nacional Centro de Arte Reina Sofía and by Royal Decree 188/2013, of March 15, by which the Statute of the Reina Sofía National Museum of Art Center is approved.

  7. 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.

  8. 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 an engine of growth associated with the values of sport.

    Donations, donations and contributions to the activities indicated in the previous paragraph that, in accordance with section Two of this Additional Provision, can benefit from the increase by five percentage points of the percentages and limits of deductions established in articles 19, 20 and 21 of the aforementioned Law 49/2002 will have a limit of 50,000 euros per year for each contributor. 

  9. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage that are listed in Annex XIII of this law.

  10. Those for the promotion, promotion and dissemination of the performing and musical arts carried out by public administrations or with the support of these.

  11. Those carried out by the Institute of Cinematography and Audiovisual Arts for the promotion, promotion, dissemination and exhibition of cinematographic and audiovisual activity as well as all those measures aimed at the recovery, restoration, conservation and dissemination of cinematographic and audiovisual heritage, all this in a context of defense and promotion of cultural identity and diversity.

  12. Research, development and innovation in the infrastructures that are part of the national Map of Unique Scientific and Technical Infrastructures (ICTS) in force and that, for this purpose, are listed in Annex XIV of Law 11/2020, of December 30 , from the General State Budgets for the year 2021 ( BOE of 31).

  13. Research, development and innovation aimed at solving the challenges of society identified in the current Spanish Science and Technology and Innovation Strategy 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 Science and Innovation. 

  14. The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.

  15. 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.

  16. The R&D&I in Biomedicine and Health Sciences of the Strategic Action in Health carried out by CÍBER and CIBERNED.

  17. Training and promotion programs for volunteering that have been subsidized by public administrations

  18. Those carried out by the ONCE Guide Dog Foundation within the framework of the 2021-2022 Project "Advances for the mobility of blind people assisted by guide dogs."

  19. 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”.

  20. Those carried out by the ONCE Foundation within the framework of the organization of the "World Blindness Summit Madrid 2021" that will be held from May 21 to 26, 2021.

  21. Programs aimed at the eradication of gender violence that have been subsidized by Public Administrations or are carried out in collaboration with them.

  22. Those carried out by the Soledad Cazorla Scholarship Fund for orphans of gender violence (Women's Foundation).

  23. Programs aimed at the eradication of gender discrimination and the achievement of conditions that enable real and effective equality between both sexes, as well as the promotion of women's participation in all areas of political and economic life. , cultural and social, that have been subsidized by the Public Administrations or are carried out in collaboration with them.

  24. The recovery of the Cultural Heritage of the island of La Palma in accordance with the provisions of article 28 of Royal Decree-Law 20/2021, of October 5, by which urgent support measures are adopted to repair the damage caused for the volcanic eruptions and for the economic and social reconstruction of the island of La Palma ( BOE of 6).

  25. 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:

    • “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”
    • “Milliarium Montserrat Decade Plan 1025-2025”
    • "World Women's Handball Championship 2021"
    • “Andalusia Valderrama Masters”
    • “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"
    • "Camino Lebaniego"
    • "Dubai Expo 2020"
    • "Automobile Barcelona 2019"
    • “Berlanga Plan”
    • "Alicante 2021. "Around the World Sailing Departure"
    • “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”
    • "The time of Freedom. "Comuneros V Centenario"
    • “Spanish Formula 1 Grand Prix”
    • “Bicentenaries of the independence of the Ibero-American Republics”
    • “150th Anniversary of the creation of the Spanish Academy in Rome”
    • “125th anniversary of the Madrid Press Association”
    • “MADBLUE” Summit Celebration
    • “30th Anniversary of the Reina Sofía Higher School of Music”
    • “Guadalupe Holy Year 2021”
    • “Davis Cup Madrid Tournament”
    • “MADRID HORSE WEEK 21/23”
    • “Centennial of Rugby in Spain and the Unió Esportiva Santboiana”
    • “Solheim Cup 2023”
    • “IX Centenary of the Reconquest of Sigüenza”
    • “Barcelona Mobile World Capital”
    • “Valencia, World Design Capital 2022 / Valencia World Design Capital 2022”
    • “Fiftieth anniversary of the National University of Distance Education (UNED)”
    • “Centennial of Western Magazine”
    • “50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy”
    • “V Centenary of the death of Elio Antonio de Nebrija”
    • “New Goals II”
    • “250th anniversary of the National Museum of Natural Sciences (CSIC-MNCN)”
    • “Andalusia European Sports Region 2021”
    • “75th anniversary of the Opera in Oviedo”
    • Healthy Habits to control Cardiovascular risk “Learn to take care of ourselves”
    • “Badminton World Cup Spain”
    • “Centennial of the Battle of Covadonga-Cuadonga”
    • “VII Centenary of the Cathedral of Palencia 2021-2022”
    • “FITUR special: tourism recovery”
    • “Inclusive Sports Program II”
    • “Valencia 2020-2021, Jubilee Year. Path of the Holy Chalice”
    • "Neurodegenerative diseases. International Year of Research and Innovation. Period 2021-2022”
    • “50th anniversary of the Sant Joan de Deu Hospital”

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.