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Practical manual for Income Tax 2021.

Specific regulation of each event

In order to encourage private participation in the celebration of certain events of exceptional public interest, in the year 2021 investments and expenses incurred in said year that are linked to the following events may be eligible for special deduction regimes:

  • “Preparation programme for Spanish athletes for the Tokyo 2020 Games” , established by the First Final Provision of Royal Decree-Law 3/2017, of February 17, which modifies Organic Law 3/2013, of June 20, on the protection of athletes' health and the fight against doping in sports activities, and adapts to the modifications introduced by the World Anti-Doping Code of 2015 ( BOE of 18).
  • “4th Edition of the Barcelona World Race” , established in the Sixtieth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of the 28th) and modified by the Forty-second Final Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “500th Anniversary of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastian Elcano” , established in the Sixty-fourth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of the 28th) and amended by the Forty-second Final Provision.Four of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Montserrat Milliarium Decade Plan 1025-2025” , established in the Eighty-seventh Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of the 28th).
  • “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 Budget for the year 2018 ( BOE of the 4th).
  • “2021 Women's Handball World Championship” established in the Seventy-fifth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 (BOE of the 4th).
  • “Andalucía Valderrama Masters” established in the Seventy-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th) and modified by the Fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of the 6th).
  • “Badminton World Tour” established in the Eighty-first Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “New Goals” established in the Eighty-second Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Barcelona Equestrian Challenge (3rd Edition)” established in the Eighty-third Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Universe Woman II” established in the Eighty-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Logroño 2021, our Fifth Centenary” established in the Eighty-fifth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "Centenario Delibes" established in the Eighty-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th) and modified by the Fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of the 6th).
  • “Jacobean Holy Year 2021” established in the Eighty-seventh Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th) and modified by the Fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 (BOE of the 6th).
  • “800th Anniversary of Burgos Cathedral 2021” established in the Eighty-eighth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Inclusive Sport” established in the Eighty-ninth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "2020 Grassroots Sports Support Plan II" , established in the Ninetieth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "Camino Lebaniego" established in the Ninety-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "Expo Dubai 2020" established in the Ninety-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th) and modified by the Fourteenth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 (BOE of the 6th).
  • "AUTOMOBILE BARCELONA 2019" established in the One Hundredth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th) and modified by the Fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 (BOE of the 6th).
  • “Berlanga Plan” established in the Second Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of 6).
  • “ Alicante 2021. Round the World Sailing Trip” established in the third Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 (BOE of the 6th) and modified by the Forty-second Final Provision.One of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of the 31st).
  • “ Spain Guest Country of Honour at the Frankfurt Book Fair in 2022” established in the fourth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of 6).
  • “Plan to Promote Opera on Calle del Teatro Real” established in the Fifth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to deal with 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 for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of 6).
  • “The Time of Freedom. Comuneros Fifth Centenary” established by the ninth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 (BOE of the 6th). 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 support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 (BOE of the 13th).
  • "Formula 1 Spanish Grand Prix" established by the Third Additional Provision of Royal Decree-Law 26/2020, of July 7, on economic reactivation measures to deal with the impact of Covid-19 in the areas of transport and housing ( BOE of the 8th).
  • “Bicentennials of the independence of the Ibero-American Republics” established by the Sixty-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “150th Anniversary of the creation of the Spanish Academy in Rome” established by the Sixty-eighth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “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 Budget for the year 2021 (BOE of the 31st).
  • Celebration of the “MADBLUE” Summit established by the Seventieth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “30th Anniversary of the Reina Sofía School of Music” established by the Seventy-first Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “Holy Year of Guadalupe 2021” established by the Seventy-second Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “Davis Cup Madrid Tournament” established by the Seventy-fourth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “MADRID HORSE WEEK 21/23” established by the Seventy-fifth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “Centenary of Rugby in Spain and of the Unió Esportiva Santboiana” established by the Seventy-sixth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “Solheim Cup 2023” established by the Seventy-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “IX Centenary of the Reconquest of Sigüenza” established by the Seventy-eighth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “Barcelona Mobile World Capital” established by the Seventy-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “Valencia, World Design Capital 2022 / Valencia World Design Capital 2022” established by the Eightieth Additional Provision of Law 11/2020, of December 30, on the General State Budget 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 the General State Budget for the year 2021 ( BOE of 31).
  • “Centenary of Revista de Occidente” established by the Eighty-second Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy” established by the Eighty-third Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of 31).
  • “500th anniversary of the death of Elio Antonio de Nebrija” established by the Eighty-fourth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “New Goals II” established by the Eighty-fifth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 (BOE of the 31st).
  • “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 the General State Budget for the year 2021 ( BOE of 31).
  • “Andalusia European Region of Sport 2021” established by the Eighty-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budget 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 the General State Budget for the year 2021 ( BOE of 31).
  • Healthy Habits for Cardiovascular Risk Control “Learning to take care of ourselves” established by the Eighty-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budget 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 the General State Budget for the year 2021 ( BOE of 31).
  • “Centenary of the Battle of Covadonga-Cuadonga” established by the Ninety-first Additional Provision of Law 11/2020, of December 30, on the General State Budget 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 the General State Budget 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 Budget for the year 2021 ( BOE of 31).
  • “Inclusive Sport Program II” established by the Ninety-fourth Additional Provision of Law 11/2020, of December 30, on the General State Budget 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 Budget 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 the General State Budget 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 Budget for the year 2021 ( BOE of 31).

Note: 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 the 24th).