Table of special deduction regimes (Events of exceptional public interest in force during the year)
| Events of exceptional public interest | % deduction | Joint limit |
|---|---|---|
| "4th Edition of the Barcelona World Race" | 15 percent | 25/50 per 100 |
| “500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano” | 15 percent | 25/50 per 100 |
| “Milliarium Montserrat Decade Plan 1025-2025” | 15 percent | 25/50 per 100 |
| “Jacobean Holy Year 2021” | 15 percent | 25/50 per 100 |
| “VIII Centenary of the Burgos Cathedral 2021” | 15 percent | 25/50 per 100 |
| "Expo Dubai 2020" | 15 percent | 25/50 per 100 |
| “Berlanga Plan” | 15 percent | 25/50 per 100 |
| "Alicante 2021. "Round the World Sailing Trip" | 15 percent | 25/50 per 100 |
| “Spain as Guest Country of Honour at the Frankfurt Book Fair in 2022” | 15 percent | 25/50 per 100 |
| “Plan to promote opera on Calle del Teatro Real” | 15 percent | 25/50 per 100 |
| “175th Anniversary of the construction of the Gran Teatre del Liceu” | 15 percent | 25/50 per 100 |
| "The time of freedom. "Comuneros V Centenary" | 15 percent | 25/50 per 100 |
| "Formula 1 Spanish Grand Prix" | 15 percent | 25/50 per 100 |
| “Bicentennials of the independence of the Ibero-American Republics” | 15 percent | 25/50 per 100 |
| “150th Anniversary of the creation of the Spanish Academy in Rome” | 15 percent | 25/50 per 100 |
| "MADBLUE Summit Celebration" | 15 percent | 25/50 per 100 |
| “30th Anniversary of the Reina Sofía School of Music” | 15 percent | 25/50 per 100 |
| “Holy Year of Guadalupe 2021” | 15 percent | 25/50 per 100 |
| “Davis Cup Tournament Madrid” | 15 percent | 25/50 per 100 |
| “Andalusia Valderrama Masters 2022/2024” | 15 percent | 25/50 per 100 |
| “MADRID HORSE WEEK 21/23” | 15 percent | 25/50 per 100 |
| “Centennial of Rugby in Spain and the Unió Esportiva Santboiana” | 15 percent | 25/50 per 100 |
| “Solheim Cup 2023” | 15 percent | 25/50 per 100 |
| “IX Centenary of the Reconquest of Sigüenza” | 15 percent | 25/50 per 100 |
| “Barcelona Mobile World Capital” | 15 percent | 25/50 per 100 |
| “Valencia, World Design Capital 2022 / Valencia World Design Capital 2022” | 15 percent | 25/50 per 100 |
| “Fiftieth anniversary of the National University of Distance Education (UNED)” | 15 percent | 25/50 per 100 |
| “Centenary of the Revista de Occidente” | 15 percent | 25/50 per 100 |
| “50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy” | 15 percent | 25/50 per 100 |
| “500th anniversary of the death of Elio Antonio de Nebrija” | 15 percent | 25/50 per 100 |
| “New Goals II” | 15 percent | 25/50 per 100 |
| “Andalusia European Region of Sport 2021” | 15 percent | 25/50 per 100 |
| “75th anniversary of the Opera in Oviedo” | 15 percent | 25/50 per 100 |
| "Healthy Habits for Cardiovascular Risk Control “Learning to take care of ourselves” | 15 percent | 25/50 per 100 |
| “World Badminton Championships Spain” | 15 percent | 25/50 per 100 |
| “Centennial of the Battle of Covadonga-Cuadonga” | 15 percent | 25/50 per 100 |
| “7th Centenary of the Cathedral of Palencia 2021-2022” | 15 percent | 25/50 per 100 |
| “FITUR special: “tourism recovery” | 15 percent | 25/50 per 100 |
| “Inclusive Sport Program II” | 15 percent | 25/50 per 100 |
| “Valencia 2020-2021, Jubilee Year. “Way of the Holy Chalice” | 15 percent | 25/50 per 100 |
| "Neurodegenerative diseases. International Year of Research and Innovation. Period 2021-2022” | 15 percent | 25/50 per 100 |
| “50th anniversary of the Sant Joan de Deu Hospital” | 15 percent | 25/50 per 100 |
| “Bicentennial of the National Police” | 15 percent | 25/50 per 100 |
| “Centenary of the Aragonese Football Federation” | 15 percent | 25/50 per 100 |
| “2030 Plan to Support Grassroots Sport” | 15 percent | 25/50 per 100 |
| “Woman Universe III” | 15 percent | 25/50 per 100 |
| “Preparation programme for Spanish athletes for the Paris 2024 Games” | 15 percent | 25/50 per 100 |
| “100 years since the death of Joaquín Sorolla” | 15 percent | 25/50 per 100 |
| “20th Anniversary of Primavera Sound” | 15 percent | 25/50 per 100 |
| “Centenary of the birth of Victoria de los Ángeles” | 15 percent | 25/50 per 100 |
|
“Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso” |
15 percent | 25/50 per 100 |
| “Everyone against cancer” | 15 percent | 25/50 per 100 |
| Santiago Ramón y Cajal Research Year 2022 | 15 percent | 25/50 per 100 |
| Lebaniego Jubilee Year 2023-2024 | 15 percent | 25/50 per 100 |
| “Volunteer World 2030/ 35th Anniversary of the Spanish Volunteer Platform” | 15 percent | 25/50 per 100 |
| 7th UNWTO World Conference on Wine Tourism 2023” | 15 percent | 25/50 per 100 |
| “Caravaca de la Cruz 2024. Jubilee Year” | 15 percent | 25/50 per 100 |
| “Bicentennial of the Ateneo de Madrid” | 15 percent | 25/50 per 100 |
| “Barcelona Equestrian Challenge (4 Edition)” | 15 percent | 25/50 per 100 |
| “200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA” | 15 percent | 25/50 per 100 |
| “Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)” | 15 percent | 25/50 per 100 |
| “ALIMENTARIA 2022” | 15 percent | 25/50 per 100 |
| “HOSTELCO 2022” | 15 percent | 25/50 per 100 |
| “Barcelona Music Lab. The future of music” | 15 percent | 25/50 per 100 |
| “Global Mobility Call” | 15 percent | 25/50 per 100 |
| “South Summit 2022-2024” | 15% | 25/50 per 100 |
| “Saint Isidro Labrador Holy Jubilee Year” | 15 percent | 25/50 per 100 |
Note: Investments made during the year by entities under an income attribution regime (civil companies that are not taxpayers of Corporate Tax, unclaimed estates, community property, etc.) that determine their net income by direct estimation, in any of its two modalities, may be subject to deduction by each of the partners, heirs, co-owners or participants in proportion to their participation in the entity's results.