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Practical manual for Income Tax 2022.

2. Priority patronage activities in 2022

Regulations: Additional Provision fifty-eighth Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29)

The priority patronage activities for 2022 are as follows:

  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. Activities carried out by the Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.

  3. The activities 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. The activities carried out by the Museo Nacional del Prado to achieve its objectives established in Law 46/2003, of November 25, regulating the Museo Nacional del Prado and in Royal Decree 433/2004, of March 12, approving the Statute of the Museo Nacional del Prado.

  6. The activities 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, approving the Statute of the Museo Nacional Centro de Arte Reina Sofía.

  7. Those carried out by the National Library of Spain in compliance with the cultural and scientific research purposes and functions established by Law 1/2015, of March 24, regulating the National Library of Spain and by Royal Decree 640/2016, of December 9, approving 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 project "Spain Competes: 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, gifts and contributions to the activities indicated in the previous paragraph that, in accordance with Section Two of this Additional Provision, may benefit from an increase of five percentage points in the percentages and limits of the 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 listed in Annex XIII of this law.

  10. Activities to promote and disseminate the performing and musical arts carried out by public administrations or with their support.

  11. Those carried out by the Institute of Cinematography and Audiovisual Arts for the 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 within a context of defense and promotion of cultural identity and diversity.

  12. Those programs that aim to contribute to the fight against child poverty in our country and are developed within the framework of the Zero Child Poverty Country Alliance promoted by the High Commissioner for the fight against Child Poverty.

  13. Research, development and innovation in the infrastructures that are part of the National Map of Unique Scientific and Technical Infrastructures (ICTS) in force and which, for this purpose, are listed in Annex XIV of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).

  14. Research, development and innovation aimed at solving the challenges of society identified in the current Spanish Strategy for Science, Technology and Innovation and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance and Civil Service, at the proposal of the Ministry of Science and Innovation. 

  15. Research, development and innovation aimed at solving society's challenges carried out by the Public Research Organizations Higher Council for Scientific Research, Carlos III Health Institute, Energy, Environmental and Technological Research Center, and the Canary Islands Institute of Astrophysics

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

  17. Those carried out by the State Research Agency for the promotion and financing of actions arising from the R&D policies of the General State Administration.

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

  19. Training and volunteer promotion programmes that have been subsidised by public authorities.

  20. 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 “Cambio de Sentido” Cultural Space and the traveling exhibition “El Mundo Fluye”.

  21. 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”.

  22. Programmes aimed at eradicating gender violence that have been subsidised by public authorities or are carried out in collaboration with them.

  23. Those carried out by the Soledad Cazorla Scholarship Fund for orphans of gender violence (Mujeres Foundation).

  24. Programmes aimed at eradicating gender discrimination and achieving the conditions that enable real and effective equality between the sexes, as well as promoting the participation of women in all areas of political, economic, cultural and social life, which have been subsidised by the Public Administrations or are carried out in collaboration with them.

  25. Those carried out by Public Universities in compliance with the educational, scientific, technological, cultural and knowledge transfer purposes and functions established by Organic Law 6/2001, of December 21, on Universities.

  26. The programs and activities related to the celebration of the following events of exceptional public interest, provided they have been approved by the respective Consortium:

    • "4th Edition of the Barcelona World Race"
    • “500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano”
    • “Milliarium Montserrat Decade Plan 1025-2025”
    • “Jacobean Holy Year 2021”
    • “VIII Centenary of the Burgos Cathedral 2021”
    • "Expo Dubai 2020"
    • “Berlanga Plan”
    • "Alicante 2021. "Round the World Sailing Trip"
    • “Spain as Guest Country of Honour at the Frankfurt Book Fair in 2022”
    • “Plan to promote opera on Calle del Teatro Real”
    • “175th Anniversary of the construction of the Gran Teatre del Liceu”
    • "The time of freedom. "Comuneros V Centenary"
    • “Formula 1 Spanish Grand Prix”
    • “Bicentennials of the independence of the Ibero-American Republics”
    • “150th Anniversary of the creation of the Spanish Academy in Rome”
    • Celebration of the “MADBLUE” Summit
    • “30th Anniversary of the Reina Sofía School of Music”
    • “Holy Year of Guadalupe 2021”
    • “Andalusia Valderrama Masters 2022/2024”
    • “Davis Cup Tournament Madrid”
    • “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)”
    • “Centenary of the Revista de Occidente”
    • “50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy”
    • “500th anniversary of the death of Elio Antonio de Nebrija”
    • “New Goals II”
    • “Andalusia European Region of Sport 2021”
    • “75th anniversary of the Opera in Oviedo”
    • Healthy Habits for Cardiovascular Risk Control “Learning to take care of ourselves”
    • “World Badminton Championships Spain”
    • “Centennial of the Battle of Covadonga-Cuadonga”
    • “7th Centenary of the Cathedral of Palencia 2021-2022”
    • “FITUR special: “tourism recovery”
    • “Inclusive Sport Program II”
    • “Valencia 2020-2021, Jubilee Year. “Way of the Holy Chalice”
    • "Neurodegenerative diseases. International Year of Research and Innovation. Period 2021-2022”
    • “50th anniversary of the Sant Joan de Deu Hospital”
    • “Bicentennial of the National Police”
    • “Centenary of the Aragonese Football Federation”
    • “2030 Plan to Support Grassroots Sport”
    • “Woman Universe III”
    • “Preparation programme for Spanish athletes for the Paris 2024 Games”
    • “100 years since the death of Joaquín Sorolla”
    • “20th Anniversary of Primavera Sound”
    • “Centenary of the birth of Victoria de los Ángeles”
    • “Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso”
    • “Everyone against cancer”
    • “Santiago Ramón y Cajal Research Year 2022”
    • Lebaniego Jubilee Year 2023-2024
    • “Volunteer World 2030/ 35th Anniversary of the Spanish Volunteer Platform”
    • “7th UNWTO World Conference on Wine Tourism 2023”
    • “Caravaca de la Cruz 2024. Jubilee Year”
    • “Bicentennial of the Ateneo de Madrid”
    • “Barcelona Equestrian Challenge (4 Edition)”
    • “200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA”
    • “Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)”
    • “ALIMENTARIA 2022”
    • “HOSTELCO 2022”
    • “Barcelona Music Lab. The future of music”

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 of non-profit entities and tax incentives for patronage, corresponding to advertising and publicity expenses of multi-year projection, which serve to promote events of exceptional public interest ( BOE of February 2) which contains the applicable rules.

Please also note the Resolution of June 9, 2022, of the General Directorate of Taxes, which interprets the criteria of 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 of non-profit entities and tax incentives for patronage, corresponding to advertising and publicity expenses with a multi-year projection, which serve to promote events of exceptional public interest, approved by the Resolution of January 25, 2018.