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Practical manual for Income Tax 2022.

Specific regulation of each event

In order to encourage private participation in the celebration of certain events of exceptional public interest, in the year 2022, investments and expenses made in said year that are linked to the following events may be eligible for special deduction regimes:

  • “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 June 28) and modified by the Forty-second Final Provision. Three of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • “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 June 28) and modified by the Fourth 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 May 6).
  • “Plan Decenio Milliarium Montserrat 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 June 28), modified by the Thirty-ninth Final Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31) and by the Seventy-seventh Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “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 July 4) 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 May 6).
  • “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 July 4) and modified by the Seventh Final Provision of Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies ( BOE of December 22).
  • "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 July 4) 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 May 6).
  • “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 May 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 May 6) and modified by the eighth final provision of Law 28/2022, of December 21, to promote the ecosystem of emerging companies ( BOE of December 22).
  • “ Spain Guest Country of Honor 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 May 6) and modified by the Forty-second Final Provision.Two of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “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 May 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 May 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 May 6). 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 October 13).
  • "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 July 8).
  • “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 December 31).
  • “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 December 31).
  • 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 December 31).
  • “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 December 31).
  • “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 December 31).
  • “Andalucía Valderrama Masters 2022/2024” established by the Seventy-third Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “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 December 31) and modified by the Thirty-first Final Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “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 December 31).
  • “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 December 31).
  • “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 December 31).
  • “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 December 31).
  • “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 December 31).
  • “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 December 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 December 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 December 31).
  • “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 December 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 December 31).
  • “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 December 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 December 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 December 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 December 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 December 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 December 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 December 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 December 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 December 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 December 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 December 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 December 31).
  • “Bicentennial of the National Police” established by the Fifty-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Centenary of the Aragonese Football Federation” established by the Sixtieth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “2030 Plan to Support Grassroots Sport” established by the Sixty-first Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Universe Woman III” established by the Sixty-second Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Preparation programme for Spanish athletes for the Paris 2024 Games”, established by the Sixty-third Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “100 years since the death of Joaquín Sorolla”, established by the Sixty-fourth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “20th Anniversary of Primavera Sound”, established by the Sixty-fifth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Centenary of the birth of Victoria de los Ángeles”, established by the Sixty-sixth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso”, established by the Sixty-seventh Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “All against cancer”, established by the Sixty-eighth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Santiago Ramón y Cajal Research Year 2022”, established by the Sixty-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Lebaniego Jubilee Year 2023-2024”, established by the Seventieth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Volunteer World 2030/ 35th Anniversary of the Spanish Volunteering Platform”, established by the Seventy-first Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “7th UNWTO World Conference on Wine Tourism 2023” , established by the Seventy-second Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Caravaca de la Cruz 2024. Jubilee Year”, established by the Seventy-third Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Bicentennial of the Ateneo de Madrid”, established by the Seventy-fourth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Barcelona Equestrian Challenge (4th Edition)”, established by the Seventy-fifth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “200TH ANNIVERSARY OF PASSEIG DE GRÁCIA” established by the Seventy-sixth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Reconstruction of the Historic Indoor Diving Pool of the Club Natació Barcelona (CNB)”, established by the Seventy-eighth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “ALIMENTARIA 2022”, established by the Seventy-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “HOSTELCO 2022”, established by the Seventy-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Barcelona Music Lab. The future of music”, established by the Eightieth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Global Mobility Call”, established by the fifth Additional Provision of Royal Decree-Law 3/2022, of March 1, on measures to improve the sustainability of road freight transport and the operation of the logistics chain, and which transposes Directive (EU) 2020/1057, of July 15, 2020, which establishes specific rules with respect to Directive 96/71/EC and the Directive 2014/67/EU for the posting of drivers in the road transport sector, and exceptional measures regarding price revision in public works contracts.
  • “South Summit 2022-2024” established by the Sixth Additional Provision of Decree-Law 10/2022, of May 13, which temporarily establishes a production cost adjustment mechanism to reduce the price of electricity in the wholesale market ( BOE of May 14).
  • “Holy Jubilee Year of Saint Isidro Labrador”, established by the twenty-ninth Additional Provision of Law 11/2022, of June 28, General Telecommunications ( BOE of June 29).

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 December 24).