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Practical Income Manual 2021.

Specific regulation of each event

In order to encourage private participation in the celebration of certain events of exceptional public interest, in fiscal year 2021, investments and expenses made in said fiscal year that are linked to the following events:

  • “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).
  • “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).
  • "2021 Women's Handball World Championship” established in the seventy-fifth Additional Provision of Law 6/2018, of July 3, on 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) and modified by the fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic impact and social of COVID-2019 ( BOE of 6).
  • “Bádminton World Tour” established in the eighty-first Additional Provision of Law 6/2018, of July 3, on General State Budgets 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) and modified by the fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic and social of COVID-2019 ( BOE of 6).
  • “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) and modified by the fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the impact economic and social of COVID-2019 (BOE of 6).
  • “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).
  • "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) and modified by the fourteenth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic impact and social of COVID-2019 (BOE of 6).
  • "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) and modified by the fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic and social of COVID-2019 (BOE of 6).
  • “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).
  • “ Alicante 2021. Round the World Sailing Departure” established in the third Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural and entertainment sector. tax nature to address the economic and social impact of COVID-2019 (BOE of 6) and modified by the forty-second Final Provision One of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “ Spain Country Guest of Honor at the Frankfurt Book Fair in 2022” 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).
  • “The time of Freedom. Communeros V Centenario” established by the ninth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic impact and social of COVID-2019 (BOE of 6). This ninth Additional Provision was added by the eleventh article of Law 14/2021, of October 11, which modifies Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to face the economic and social impact of COVID-2019 (BOE of 13).
  • "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).
  • “Bicentenaries of the independence of the Ibero-American Republics” established by the sixty-seventh Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “150th Anniversary of the creation of the Academy of Spain in Rome” established by the sixty-eighth Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 (BOE of 31).
  • “125th anniversary of the Madrid Press Association” established by the sixty-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31).
  • Celebration of the “MADBLUE” Summit established by the seventieth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “30th Anniversary of the Reina Sofía Higher School of Music” established by the seventy-first Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 (BOE of 31).
  • “Guadalupe Holy Year 2021” established by the seventy-second Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “Davis Cup Madrid Tournament” established by the seventy-fourth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “MADRID HORSE WEEK 21/23” established by the seventy-fifth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31 ).
  • “Centenary of Rugby in Spain and the Unió Esportiva Santboiana” established by the seventy-sixth Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 (BOE of 31).
  • “Solheim Cup 2023” established by the seventy-seventh Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “IX Centenary of the Reconquest of Sigüenza” established by the seventy-eighth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “Barcelona Mobile World Capital” established by the seventy-ninth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “Valencia, World Design Capital 2022 / Valencia World Design Capital 2022” established by the eightieth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “Fiftieth anniversary of the National University of Distance Education (UNED)” established by the eighty-first Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “Centennial of Western Magazine” established by the eighty-second Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31) .
  • “50th anniversary of the death of Clara Campoamor. 90 years of the beginning of a full democracy” established by the eighty-third Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “V Centenary of the death of Elio Antonio de Nebrija” established by the eighty-fourth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “New Goals II” established by the eighty-fifth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31).
  • “250th anniversary of the National Museum of Natural Sciences (CSIC-MNCN)” established by the eighty-sixth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “Andalusia European Sports Region 2021” established by the eighty-seventh Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “75th anniversary of the Opera in Oviedo” established by the eighty-eighth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • Healthy Habits to control Cardiovascular risk “Learn to take care of ourselves” established by the eighty-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31).
  • “Badminton World Cup Spain” established by the ninetieth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “Centennial of the Battle of Covadonga-Cuadonga” established by the ninety-first Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “VII Centenary of the Cathedral of Palencia 2021-2022” established by the ninety-second Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “Special FITUR: tourism recovery” established by the ninety-third Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31).
  • “Inclusive Sports Program II” established by the ninety-fourth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “Valencia 2020-2021, Jubilee Year. Camino del Santo Cáliz” established by the ninety-fifth Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31).
  • “Neurodegenerative Diseases. International Year of Research and Innovation. Period 2021-2022” established by the ninety-sixth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
  • “50th anniversary of the Sant Joan de Deu Hospital” established by the ninety-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31).

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).