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Practical Income Manual 2021.

3.3. Balances pending application of support programs completed prior to January 1, 2021

Note: Please note that the events “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”, “Decade Plan Milliarium Montserrat 1025-2025”, " Women's Handball World Championship 2021", "Andalucía Valderrama Masters", "Bádminton World Tour", "New Goals", "Barcelona Equestrian Challenge (3rd Edition)", "Universo Mujer II", "Logroño 2021, our V Centennial", " Delibes Centenary", "Holy Year Jacobeo 2021", "8th Centenary of the Cathedral of Burgos 2021", "Inclusive Sports". "2020 Plan to Support Grassroots Sports II", "Camino Lebaniego" "Expo Dubai 2020", "AUTOMOBILE BARCELONA 2019", “Plan Berlanga”, “Spain Country Guest of Honor at the Book Fair Frankfurt 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” began their validity in the years 2017, 2018, 2019 and 2020, although they maintain the same in 2021, so together with the deductions for expenses made in the year 2021, there may be balances pending application from such regimes from previous years.

The amounts corresponding to deductions for investments and expenses incurred linked to events of exceptional public interest that cannot be deducted in the tax period may be applied in the settlements of the tax periods that end in the immediate and successive 15 years, and the calculation of The deadlines for the application of deductions may be deferred in the terms provided in article 39.1 of the current Corporate Tax Law.

For this reason, despite having ended its validity prior to the beginning of this year, the deduction corresponding to the outstanding balances that correspond to the following special regimes is still applicable:

  • “IV Centenary of Don Quixote” established in the twentieth Additional Provision of Law 62/2003.
  • “Copa América 2007” established in the thirty-fourth Additional Provision of Law 62/2003, whose regulatory development is contained in Royal Decree 2146/2004, of November 5 ( BOE of 6).
  • “Salamanca 2005. Plaza Mayor de Europa” established in the fifteenth article of Law 4/2004, of December 29, modifying rates and tax benefits for events of exceptional public interest ( BOE of 30).
  • “Galicia 2005. Around the World Sailing” established in the seventeenth article of the aforementioned Law 4/2004.
  • “Preparation program for Spanish athletes for the Beijing 2008 Games” established in the nineteenth article of Law 4/2004.
  • “Lebaniego Year 2006” established in the fifty-fifth Additional Provision of Law 30/2005, of December 29, on General State Budgets for the year 2006 ( BOE of 30).
  • “EXPO Zaragoza 2008” established in the fifty-sixth Additional Provision of the aforementioned Law 30/2005, of December 29, on the General State Budgets for the year 2006.
  • “Alicante 2008. Around the World Sailing” established in the fifteenth Additional Provision of Law 42/2006, of December 28, on the General State Budgets for the year 2007 ( BOE of 29).
  • “Barcelona World Race” established in the sixteenth Additional Provision of Law 42/2006, of December 28, on General State Budgets for the year 2007 ( BOE of 29).
  • “Guadalupe Jubilee Year” established in the sixty-sixth Additional Provision of Law 42/2006, of December 28, on General State Budgets for the year 2007 ( BOE of 29) and Thirtieth Additional Provision of Law 51/2007, of December 26, on General State Budgets for the year 2008 ( BOE of 27).
  • “33 Copa del América” established in the thirty-first Additional Provision of Law 51/2007, of December 26, on General State Budgets for the year 2008 ( BOE of 27).
  • “Guadalquivir River of History” established in the thirty-second Additional Provision of Law 51/2007, of December 26, on General State Budgets for the year 2008 ( BOE of 27) and Additional Provision fifty-eighth of Law 26/2009, of December 23, on General State Budgets for the year 2010 ( BOE of 24) .
  • “Commemoration of the Bicentennial of the Constitution of 1812” established in the fifty-ninth Additional Provision of Law 51/2007, of December 26, on General State Budgets for the year 2008 ( BOE of 27) and in the eleventh Final Provision of Law 26/2009, of December 23, on General State Budgets for the year 2010 ( BOE of 24).
  • “London 2012” established in the fiftieth Additional Provision of Law 2/2008, of December 23, on the General State Budgets for the year 2009 ( BOE of 24).
  • “ Holy Year Xacobeo 2010” established in the fifty-first Additional Provision of Law 2/2008, of December 23, on General State Budgets for the year 2009 ( BOE of 24).
  • “IX Centenary of Santo Domingo de la Calzada and the Calceatense Jubilee Year” established in the fifty-second Additional Provision of Law 2/2008, of December 23, on General State Budgets for the year 2009 ( BOE of the 24th).
  • “Caravaca Jubilar 2010” established in the fifty-third Additional Provision of Law 2/2008, of December 23, on General State Budgets for the year 2009 ( BOE of 24).
  • “International Year for Research in Alzheimer's and related neurodegenerative diseases: Alzheimer's International 2011” established in the fifty-fourth Additional Provision of Law 2/2008, of December 23, on General Budgets of the Status for the year 2009 ( BOE of the 24th).
  • “Hernandian Year. Orihuela 2010” established in the fifty-fifth Additional Provision of Law 2/2008, of December 23, on General State Budgets for the year 2009 ( BOE of 24 ).
  • “Centenary of the Costa Brava” established in the fifty-sixth Additional Provision of Law 2/2008, of December 23, on the General State Budgets for the year 2009 ( BOE of 24).
  • “Commemorative Symposium of the 90th Anniversary of the Barcelona International Motor Show 2009” established in the first Final Provision of Law 4/2008, of December 23 ( BOE of 25).
  • “Misteri de Elx” established in the fifty-second Additional Provision of Law 26/2009, of December 23, on General State Budgets for the year 2010 ( BOE of 24).
  • “Guadalupe Jubilee Year 2010” established in the fifty-third Additional Provision of Law 26/2009, of December 23, on General State Budgets for the year 2010 ( BOE of 24).
  • “World Youth Days 2011” established in the fifty-fourth Additional Provision of Law 26/2009, of December 23, on General State Budgets for the year 2010 ( BOE of 24).
  • “Commemoration of the Millennium of the founding of the Kingdom of Granada” , established in the fifty-ninth Additional Provision of Law 26/2009, of December 23, on the General State Budgets for the year 2010 ( BOE of the 24th).
  • “Solar Decathlon Europe 2010 and 2012” established in the sixty-third Additional Provision of Law 26/2009, of December 23, on the General State Budgets for the year 2010 ( BOE of 24).
  • “Around the World Sailing, Alicante 2011” established in the sixty-fourth Additional Provision of Law 26/2009, of December 23, on the General State Budgets for the year 2010 ( BOE of 24), with the modification introduced by the third Additional Provision of Law 31/2011, of October 4 ( BOE of 5).
  • “Google BOE of 24).
  • V centenary of the birth in Trujillo of Francisco de Orellana, discoverer of the Amazon “2011: ORELLANA YEAR” established in the fiftieth Additional Provision of Law 39/2010, of December 22, on Budgets General of the State for the year 2011 ( BOE of the 23rd).
  • World Basketball Championship of National Teams in Absolute Category “Mundobasket 2014” , established in the fifty-first Additional Provision of Law 39/2010, of December 22, on General State Budgets for the year 2011 ( BOE of the 23rd).
  • “2013 Absolute Men's Handball World Championship” , established in the fifty-second Additional Provision of Law 39/2010, of December 22, on General State Budgets for the year 2011 ( BOE of 23).
  • “Tricentenary of the National Library of Spain” established in the fifty-third Additional Provision of Law 39/2010, of December 22, on General State Budgets for the year 2011 ( BOE of 23).
  • “IV Centenary of the death of the painter Domenico Theotocópuli, known as El Greco” , established in the fifty-fourth Additional Provision of Law 39/2010, of December 22, on General State Budgets for the year 2011 ( BOE of 23) and in the sixty-second Additional Provision of Law 22/2013, of December 23, on General State Budgets for the year 2014 ( BOE of 26).
  • “VIII Centenary of the Cathedral of Santiago de Compostela” established in the fifty-sixth Additional Provision of Law 39/2010, of December 22, on General State Budgets for the year 2011 ( BOE of 23) and in the sixty-sixth Additional Provision of Law 2/2012, of June 29, on General State Budgets for the year 2012 ( BOE of 30).
  • “Vitoria-Gasteiz European Green Capital 2012” , established in the fifty-first Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “ Sailing World Championship ( ISAF ) Santander 2014” , established in the fifty-second Additional Provision of Law 2/2012, of 29 June, General State Budgets for the year 2012 ( BOE of 30).
  • “The Tree is Life” , established in the fifty-third Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • IV Centenary of relations between Spain and Japan through the program of activities of the “Year of Spain in Japan” , established in the fifty-fourth Additional Provision of Law 2/2012, of 29 of June, of the General State Budgets for the year 2012 ( BOE of the 30th).
  • “Young Heritage and 4 Ibero-American World Heritage Youth Forum” , established in the fifty-sixth Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “Granada 2015 Winter Universiade Program” , established in the fifty-seventh Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30), modified by the eighteenth Final Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “Ponferrada 2014 Road Cycling World Championship” , established in the fifty-eighth Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30), modified by the second Final Provision of Law 13/2014, of July 14, transforming the Fund for the Financing of Payments to Suppliers ( BOE of 15).
  • “Creation of the Category 2 Center UNESCO in Spain, dedicated to Rock Art and World Heritage” established in the fifty-ninth Additional Provision of Law 2 /2012, of June 29, of the General State Budgets for the year 2012 ( BOE of 30).
  • “Barcelona World Jumping Challenge” , established in the sixtieth Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “Barcelona 2013 World Swimming Championship” , established in the sixty-first Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “Barcelona Mobile World Capital” , established in the sixty-second Additional Provision of Law 2/2012, of June 29, on General State Budgets for the year 2012 ( BOE of 30).
  • “40th anniversary of the World Heritage Convention (Paris, 1972)” established in the sixty-fourth Additional Provision of Law 2/2012, of June 29, on General State Budgets for the year 2012 ( BOE of 30).
  • Olympic Shooting World Championship “Las Gabias 2014 ”, established in the sixty-fifth Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “500 years of Papal Bull” , established in the sixty-seventh Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “2012 Year of Cultures, Peace and Freedom” established in the sixty-eighth Additional Provision of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “Year of Neuroscience” established in the sixty-ninth Additional Provision of Law 2/2012, of June 29, on General State Budgets for the year 2012 ( BOE of 30).
  • “Commemorative of the VIII Centenary of the Battle of Las Navas de Tolosa (1212) and the V of the conquest, annexation and incorporation of Navarra into the kingdom of Castile (1512)” established in the Provision Additional seventy-sixth of Law 2/2012, of June 29, on the General State Budgets for the year 2012 ( BOE of 30).
  • “Marian Jubilee Holy Year 2012-2013 in Almonte (Huelva)” , established in the seventy-eighth Additional Provision of Law 2/2012, of June 29, on General State Budgets for the year 2012 ( BOE of 30).
  • “2014 International Year of the Mediterranean Diet” , established in the eightieth Additional Provision of Law 2/2012, of June 29, on General State Budgets for the year 2012 ( BOE of 30).
  • “Madrid 2020 Candidacy” , established in the seventeenth Additional Provision of Royal Decree-Law 20/2012, of July 13, on measures to guarantee budgetary stability and promote competitiveness ( BOE of 14).
  • “3rd edition of the Barcelona World Race” , established in the fifty-seventh Additional Provision of Law 17/2012, of December 27, on the General State Budgets for the year 2013 ( BOE of 28).
  • Preparation program for Spanish athletes for the “Rio de Janeiro 2016” games , established in the fifty-eighth Additional Provision of Law 17/2012, of December 27, on General Budgets of the State for the year 2013 ( BOE of 28).
  • Acts of celebration of the “VIII Centenary of the Pilgrimage of Saint Francis of Assisi to Santiago de Compostela (1214-2014)” , established in the fifty-ninth Additional Provision of Law 17/2012, of December 27, of the General State Budgets for the year 2013 ( BOE of the 28th).
  • “V Centenary of the Birth of Saint Teresa to be celebrated in 2015” , established in the sixtieth Additional Provision of Law 17/2012, of December 27, on General State Budgets for the year 2013 ( BOE of the 28th).
  • “Junípero Serra Year 2013” , established in the sixty-first Additional Provision of Law 17/2012, of December 27, on General State Budgets for the year 2013 ( BOE of 28).
  • Around the world sailing “Alicante 2014” , established in the sixty-second Additional Provision of Law 17/2012, of December 27, on the General State Budgets for the year 2013 ( BOE of 28).
  • “Marian Jubilee Holy Year 2013-2014 in the Royal Illustrious and Fervorous Brotherhood and Brotherhood of Nazarenes of Our Lady of the Rosary, Our Father Jesus of the Sentence and Mary Most Holy of Hope Macarena in the city of Seville” , established in the sixty-third Additional Provision of Law 17/2012, of December 27, on General State Budgets for the year 2013 ( BOE of the 28th).
  • “Donostia/San Sebastián, European Capital of Culture 2016” established in the fifty-second Additional Provision of Law 22/2013, of December 23, on the General State Budgets for the year 2014 ( BOE of the 26th).
  • “Expo Milan 2015” established in the fifty-third Additional Provision of Law 22/2013, of December 23, on General State Budgets for the year 2014 ( BOE of 26).
  • “2014 World Climbing Championship, Gijón” established in the fifty-fourth Additional Provision of Law 22/2013, of December 23, on General State Budgets for the year 2014 ( BOE of 26).
  • “Reus 2014 World Figure Skating Championship” , established in the fifty-fifth Additional Provision of Law 22/2013, of December 23, on the General State Budgets for the year 2014 ( BOE of 26).
  • “Madrid Horse Week” established in the fifty-sixth Additional Provision of Law 22/2013, of December 23, on General State Budgets for the year 2014 ( BOE of 26).
  • “III Centenary of the Royal Spanish Academy” established in the fifty-seventh Additional Provision of Law 22/2013, of December 23, on General State Budgets for the year 2014 ( BOE of 26).
  • “A Coruña 2015- 120 years later” established in the fifty-eighth Additional Provision of Law 22/2013, of December 23, on the General State Budgets for the year 2014 ( BOE of 26), modified by the ninth Additional Provision of Royal Decree-Law 8/2014, of July 4, approving urgent measures for growth, competitiveness and efficiency ( BOE of 5).
  • “IV Centenary of the second part of Don Quixote” established in the fifty-ninth Additional Provision of Law 22/2013, of December 23, on the General State Budgets for the year 2014 ( BOE of 26).
  • “World Challenge LFP/85th Anniversary of the League” established in the sixtieth Additional Provision of Law 22/2013, of December 23, on the General State Budgets for the year 2014 ( BOE of 26).
  • “2018 Mediterranean Games”, established in the sixty-first Additional Provision of Law 22/2013, of December 23, on General State Budgets for the year 2014 ( BOE of 26) and modified by the twenty-fifth Final Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “Sixtieth Edition of the Mérida International Classical Theater Festival” , established in the sixty-third Additional Provision of Law 22/2013, of December 23, on the General State Budgets for the year 2014 ( BOE of the 26th).
  • “Year of Biotechnology in Spain” established in the sixty-fourth Additional Provision of Law 22/2013, of December 23, on General State Budgets for the year 2014 ( BOE of 26).
  • “Master Plan for the recovery of the Cultural Heritage of Lorca” , established in the thirteenth Additional Provision of Law 18/2014, of October 15, approving urgent measures for growth, competitiveness and efficiency. ( BOE of 17).
  • "200th Anniversary of the Teatro Real and the Twentieth Anniversary of the reopening of the Teatro Real” , established in the fifty-third Additional Provision of Law 36/2014, of December 26, on General Budgets of the State for the year 2015 ( BOE of 30) and modified by the twenty-ninth Final Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “IV Centenary of the death of Miguel de Cervantes” , established in the fifty-fourth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “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 Final Provision thirty-four.Two of Law 6/2018, of July 3, on General State Budgets for the year 2018 (BOE of 4).
  • “Jerez Program, World Capital of Motorcycling” , established in the fifty-sixth Additional Provision of Law 36/2014, of December 26, on the General State Budgets for the year 2015 ( BOE of 30).
  • “Cantabria 2017, Liébana Jubilee Year ”, established in the fifty-seventh Additional Provision of Law 36/2014, of December 26, on the General State Budgets for the year 2015 ( BOE of 30) and modified by the thirty-fourth Final Provision Three of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • " Women's Universe Program ", established in the fifty-eighth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30) and modified by the twenty-ninth Final Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “60th Anniversary of the Foundation of the School of Industrial Organization” , established in the fifty-ninth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30) and modified by the twenty-ninth Final Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “World Meeting in the Stars (EME) 2017” , established in the sixtieth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “Barcelona Mobile World Capital” , established in the sixty-first Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “International Year of Light and Light-Based Technologies” , established in the sixty-second Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “ORC Barcelona World Championship 2015” , established in the sixty-third Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “Barcelona Equestrian Challenge” , established in the sixty-fourth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “Women's Hockey World League Round 3 Events 2015” , established in the sixty-fifth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “Centenary of the Royal Andalusian Football Federation 2015” , established in the sixty-eighth Additional Provision of Law 36/2014, of December 26, on General State Budgets for the year 2015 ( BOE of 30).
  • “Ibero-American Cities Forum” , established in the fifty-first Additional Provision of Law 48/2015, of October 29, on General State Budgets for the year 2016 ( BOE of 30).
  • “II Centenary of the National Prado Museum” , established in the forty-ninth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 (BOE of 30).
  • “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 the 30th) 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 the 4th).
  • “Málaga Innovative Culture Decade Plan 2025”, established in the fifty-second Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “XX Anniversary of the Declaration of Cuenca as a World Heritage City” , established in the fifty-third Additional Provision of Law 48/2015, of October 29, on General State Budgets for the year 2016 ( BOE of 30) and modified by the thirty-third Final Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “FIS Freestyle and Snowboard World Championships Sierra Nevada 2017” , established in the fifty-fourth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “Twenty-fifth anniversary of the Thyssen-Bornemisza Museum”, established in the fifty-fifth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “European Water Polo Championship Barcelona 2018 ”, established in the fifty-sixth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “Centenary of the birth of Camilo José Cela”, established in the fifty-seventh Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30) and modified by the thirty-third Final Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “2017: Year of the retina in Spain” , established in the fifty-eighth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “Caravaca de la Cruz 2017. Jubilee Year”, established in the fifty-ninth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “2020 Plan to Support Grassroots Sports”, established in the sixtieth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “2150th anniversary of Numancia” , established in the sixty-first Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • “V Centenary of the death of Fernando the Catholic” , established in the sixty-second Additional Provision of Law 48/2015, of October 29, on General State Budgets for the year 2016 ( BOE of 30).
  • “525 Anniversary of the Discovery of America in Palos de la Frontera (Huelva)”, established in the sixty-third Additional Provision of Law 48/2015, of October 29, on General Budgets of the Status for the year 2016 ( BOE of 30).
  • "Prevention of Obesity. Lighten your life” , established in the sixty-fourth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30) and modified by the forty-first Final Provision Two of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “75th Anniversary of William Martin; The English legacy”, established in the sixty-fifth Additional Provision of Law 48/2015, of October 29, on the General State Budgets for the year 2016 ( BOE of 30).
  • Event of the departure from the city of Alicante of the round the world sailing trip “Alicante 2017”, established in the sixty-sixth Additional Provision of Law 48/2015, of October 29, of General State Budgets for the year 2016 ( BOE of 30).
  • “25th Anniversary of Casa América” , established in the fifty-ninth Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “World Roller Games Barcelona 2019” , established in the sixty-first Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “Madrid Horse Week 17/19” , established in the sixty-second Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “The World Challenge League”, established in the sixty-third Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “25th anniversary of the declaration by UNESCO of Mérida as a World Heritage Site” , established in the sixty-fifth Additional Provision of Law 3/2017, of June 27, on General Budgets of the State for the year 2017 ( BOE of 28) and modified by the forty-second Final Provision.Five of Law 6/2018, of July 3, on General State Budgets for the year year 2018 ( BOE of 4).
  • “2019 Canoe World Championships” , established in the sixty-sixth Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “250th Anniversary of the Population Charter of 1767 and Foundation of the New Populations of Sierra Morena and Andalusia” , established in the sixty-seventh Additional Provision of Law 3/2017, of June 27 , from the General State Budgets for the year 2017 ( BOE of 28).
  • “IV Centenary of the birth of Bartolomé Esteban Murillo” , established in the sixty-eighth Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “Numancia 2017”, established in the sixty-ninth Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “PHotoEspaña. 20th anniversary”, established in the seventieth Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28 ).
  • “IV Centenary of the Plaza Mayor of Madrid” , established in the seventy-first Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28)
  • “XXX Anniversary of the Declaration of Toledo as a World Heritage City”, established in the seventy-second Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of the 28th).
  • “VII Centenary of the Archive of the Crown of Aragon” , established in the seventy-third Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “Lorca, Classroom of History” , established in the seventy-fourth Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • "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).
  • "2020 Plan to Support New Cinematographic Creators and the conservation and dissemination of the history of Spanish cinema” , established in the seventy-sixth Additional Provision of Law 3/2017, of 27 June, of the General State Budgets for the year 2017 ( BOE of the 28th).
  • “40th Anniversary of the Almagro International Classical Theater Festival” , established in the seventy-seventh Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28) and modified by the forty-second Final Provision.Six of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “I Centenary of the National Parks Law of 1916” , established in the seventy-eighth Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of the 28th).
  • Tax benefits applicable to the “I Centenary of the Ordesa y Monte Perdido National Park” , established in the seventy-ninth Additional Provision of Law 3/2017, of June 27, on General Budgets of the State for the year 2017 ( BOE of 28) and modified by the Final Provision forty-second.Seven of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • Tax benefits applicable to the “I Centenary of the Picos de Europa National Park” , established in the eightieth Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28) and modified by the Final Provision forty-second.Eight of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4).
  • “75th Anniversary of the Diplomatic School” , established in the eighty-first Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “Teruel 2017. 800 Years of Lovers”, established in the eighty-second Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of 28).
  • “40th Anniversary of the Spanish Constitution” , established in the eighty-third Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of 28).
  • “50th anniversary of Sitges-International Fantastic Film Festival of Catalonia” , established in the eighty-fourth Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of the 28th).
  • “Tax benefits applicable to the 50th anniversary of the Autonomous University of Madrid”, established in the eighty-fifth Additional Provision of Law 3/2017, of June 27, on General State Budgets for the year 2017 ( BOE of the 28th).
  • “Hernandian Year 2017”, established in the eighty-sixth Additional Provision of Law 3/2017, of June 27, on 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).
  • “Centenaries of the Royal Site of Covadonga” , established in the seventy-third 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 General State Budgets for the year 2018 (BOE of July 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).
  • “Pontevedra 2019 Multisport Triathlon World Championship” established in the eightieth 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 General State Budgets for the year 2018 (BOE of July 4 ).
  • "Commemoration of the Centenary 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).
  • “European Year of Cultural Heritage (2018)” established in the ninety-fifth 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).
  • "Camino de la Cruz de Caravaca” established in the ninety-eighth Additional Provision of Law 6/2018, of July 3, on General State Budgets for the year 2018 ( BOE of 4). 
  • XXV "Anniversary of the Declaration by UNESCO (United Nations Educational Organization) 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 ) and 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).