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 |
| “V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano” | 15 percent | 25/50 per 100 |
| “Milliarium Montserrat Decade Plan 1025-2025” | 15 percent | 25/50 per 100 |
| “Holy Jacobean Year 2021” | 15 percent | 25/50 per 100 |
| “8th Centenary of the Cathedral of Burgos 2021” | 15 percent | 25/50 per 100 |
| "Dubai Expo 2020" | 15 percent | 25/50 per 100 |
| “Berlanga Plan” | 15 percent | 25/50 per 100 |
| "Alicante 2021. "Around the World Sailing Departure" | 15 percent | 25/50 per 100 |
| “Spain Country Guest of Honor at the Frankfurt Book Fair in 2022” | 15 percent | 25/50 per 100 |
| “Plan to Promote Opera on Teatro Real Street” | 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 Centenario" | 15 percent | 25/50 per 100 |
| "Spanish Formula 1 Grand Prix" | 15 percent | 25/50 per 100 |
| “Bicentenaries 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 |
| "Celebration of the “MADBLUE” Summit | 15 percent | 25/50 per 100 |
| “30th Anniversary of the Reina Sofía Higher School of Music” | 15 percent | 25/50 per 100 |
| “Guadalupe Holy Year 2021” | 15 percent | 25/50 per 100 |
| “Davis Cup Madrid Tournament" | 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 |
| “Centennial of Western Magazine” | 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 |
| “V Centenary 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 Sports Region 2021" | 15 percent | 25/50 per 100 |
| “75th anniversary of the Opera in Oviedo” | 15 percent | 25/50 per 100 |
| "Healthy Habits to control Cardiovascular risk “Learning to take care of ourselves” | 15 percent | 25/50 per 100 |
| “Badminton World Cup Spain” | 15 percent | 25/50 per 100 |
| “Centennial of the Battle of Covadonga-Cuadonga” | 15 percent | 25/50 per 100 |
| “VII 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 Sports Program II” | 15 percent | 25/50 per 100 |
| “Valencia 2020-2021, Jubilee Year. Path 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 |
| “Aragonese Football Federation Centenary” | 15 percent | 25/50 per 100 |
| “2030 Plan to Support Grassroots Sports” | 15 percent | 25/50 per 100 |
| “Woman Universe III” | 15 percent | 25/50 per 100 |
| “Preparation program 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 |
| “Centennial 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 Volunteer Platform of Spain” | 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 |
| “Bicentenary of the Ateneo de Madrid” | 15 percent | 25/50 per 100 |
| “Barcelona Equestrian Challenge (4th 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 |
| “FOOD 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” | 15per 100 | 25/50 per 100 |
| “Holy Jubilee Year of San Isidro Labrador” | 15 percent | 25/50 per 100 |
Note: investments made in the year by entities under the income attribution regime (civil companies that are not taxpayers of Corporate Tax, existing inheritances, communities of property, etc.) that determine their net returns in direct estimation, in either of their two modalities, may be subject to deduction by each of the partners, heirs, community members or participants in proportion to their participation in the entity's results.