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Practical Income Manual 2023.

2. Priority patronage activities in 2023

Regulations: Fiftieth Additional Provision Seventh of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24 ##3##)

The priority patronage activities in fiscal year 2023 are the following:

  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. The activities carried out by the National Prado Museum to achieve its purposes established in Law 46/2003, of November 25, regulating the National Prado Museum and in Royal Decree 433/2004, of March 12, which approves the Statute of the National Prado Museum.

  3. 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, which approves the Statute of the Reina Sofía National Art Center Museum.

  4. Those carried out by the National Library of Spain in compliance with the purposes and functions of a cultural and scientific research nature established by Law 1/2015, of March 24, regulating the National Library of Spain and by Royal Decree 640 /2016, of December 9, which approves the Statute of the National Library of Spain.

  5. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the «Spain Compete:» project. 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.

    The donations, donations and contributions to the activities indicated in the previous paragraph that, in accordance with section Two of the fifty-seventh Additional Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023, They can benefit from the increase by five percentage points of the percentages and limits of deductions established in articles 19, 20 and 21 of the aforementioned Law 49/2002, they will have a limit of 50,000 euros per year for each contributor. 

  6. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage that are listed in Annex XIII of Law 31/2022, of December 23, on General State Budgets for the year 2023.

  7. Activities for the promotion, promotion and dissemination of the performing and musical arts carried out by Public Administrations or with the support of these.

  8. Those carried out by the Institute of Cinematography and Audiovisual Arts for the promotion, 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 heritage and audiovisual, all in a context of defense and promotion of cultural identity and diversity.

  9. Research, development and innovation in the infrastructures that are part of the national Map of Unique Scientific and Technical Infrastructures (ICTS) in force and that, for this purpose, are listed in Annex XIV of Law 31/2022 , of December 23, of the General State Budgets for the year 2023 ( BOE of December 24).

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

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

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

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

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

  15. Training and promotion programs for volunteering that have been subsidized by Public Administrations.

  16. Those carried out by the ONCE Foundation within the framework of the “Talent Opportunity” Scholarship Program, as well as the activities developed by this entity within the framework of the Training in Digital and Technological Skills and Professions "By Digital Talent".

  17. Those carried out by the Guide Dog Foundation ONCE within the framework of the Project 2022-2023 «Advances for the mobility of blind people assisted by guide dogs.

  18. Programs aimed at the eradication of gender violence that have been subsidized by Public Administrations or are carried out in collaboration with them.

  19. Those carried out by the Soledad Cazorla Scholarship Fund for orphans of gender violence (Women's Foundation).

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

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

    • "4th Edition of the Barcelona World Race"
    • “Milliarium Montserrat Decade Plan 1025-2025”
    • “Berlanga Plan”
    • "Alicante 2021. "Around the World Sailing Departure"
    • “Plan to Promote Opera on Teatro Real Street”
    • “175th Anniversary of the construction of the Gran Teatre del Liceu”
    • “Spanish Formula 1 Grand Prix”
    • “Bicentenaries of the independence of the Ibero-American Republics”
    • “150th Anniversary of the creation of the Spanish Academy in Rome”
    • “MADBLUE” Summit Celebration
    • “30th Anniversary of the Reina Sofía Higher School of Music”
    • “Andalusia Valderrama Masters 2022/2024”
    • “Davis Cup Madrid Tournament"
    • “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”
    • “Centennial of Western Magazine”
    • “50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy”
    • “V Centenary of the death of Elio Antonio de Nebrija”
    • “New Goals II”
    • “Andalusia European Sports Region 2021”
    • “75th anniversary of the Opera in Oviedo”
    • Healthy Habits to control Cardiovascular risk “Learn to take care of ourselves”
    • “Badminton World Cup Spain”
    • “Centennial of the Battle of Covadonga-Cuadonga”
    • “VII Centenary of the Cathedral of Palencia 2021-2022”
    • “FITUR special: tourism recovery”
    • “Inclusive Sports Program II”
    • “50th anniversary of the Sant Joan de Deu Hospital”
    • “Bicentennial of the National Police”
    • “Aragonese Football Federation Centenary”
    • “2030 Plan to Support Grassroots Sports”
    • “Woman Universe III”
    • “Preparation program for Spanish athletes for the Paris 2024 Games”
    • “100 years since the death of Joaquín Sorolla”
    • “20th Anniversary of Primavera Sound”
    • “Centennial 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 Volunteer Platform of Spain”
    • “7th UNWTO World Conference on Wine Tourism 2023”
    • “Caravaca de la Cruz 2024. Jubilee Year”
    • “Bicentenary of the Ateneo de Madrid”
    • “Barcelona Equestrian Challenge (4th Edition)”
    • “200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA”
    • “Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)”
    • “FOOD 2022”
    • “HOSTELCO 2022”
    • “Barcelona Music Lab. The future of music"
    • “South Summit 2022-2024”
    • “Holy Jubilee Year of San Isidro Labrador”
    • “ Inauguration of the Gallery of the Royal Collections”
    • “Hockey Centennial 1923-2023”
    • “60th Anniversary Blendio Rally Princess of Asturias City of Oviedo”
    • “60th anniversary of the Porta Ferrada Festival”
    • “WELL PLAN PROGRAM”
    • “125th anniversary of Athletic Club 1898-2023”
    • “Ryder Cup 2031”
    • “Open Barcelona-Conde de Godó Trophy”
    • “125th anniversary of the Real Barcelona Tennis Club”
    • “750th anniversary of the Consolat del Mar”
    • “Congress of the International Union of Architects”
    • “Sónar International Festival of Music, Creativity and Technology”
    • “XXXVII Copa América Barcelona”
    • “RETO DE” sports program
    • Celebration of the Manifesta 15 Barcelona Biennial

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

Also take into account the Resolution of June 9, 2022, of the General Directorate of Taxes, which interprets 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, tax regime for non-profit entities and tax incentives for patronage, corresponding to multi-year propaganda and advertising expenses, which serve to promote events of exceptional public interest, approved by the Resolution of January 25, 2018.