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 |
| "Milliarium Montserrat Decade Plan 1025-2025", | 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 |
| “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 |
| "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 |
| “Andalusia Valderrama Masters 2022/2024” | 15 percent | 25/50 per 100 |
| “Davis Cup Tournament Madrid” | 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 |
| “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 |
| “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 |
| “South Summit 2022-2024” | 15% | 25/50 per 100 |
| “Saint Isidro Labrador Holy Jubilee Year” | 15 percent | 25/50 per 100 |
| “Opening of the Royal Collections Gallery” | 15 percent | 25/50 per 100 |
| “Centenary of Hockey 1923-2023” | 15 percent | 25/50 per 100 |
| “60th Anniversary of the Blendio Princess of Asturias Rally in the City of Oviedo” | 15 percent | 25/50 per 100 |
| “60th anniversary of the Porta Ferrada Festival” | 15 percent | 25/50 per 100 |
| “THEY ARE GOOD” Program | 15 percent | 25/50 per 100 |
| “125th anniversary of Athletic Club 1898-2023” | 15 percent | 25/50 per 100 |
| “Ryder Cup 2031” | 15 percent | 25/50 per 100 |
| “Open Barcelona-Conde de Godó Trophy” | 15 percent | 25/50 per 100 |
| “125th anniversary of the Royal Tennis Club of Barcelona” | 15 percent | 25/50 per 100 |
| “750th anniversary of the Consolat del Mar” | 15 percent | 25/50 per 100 |
| “Congress of the International Union of Architects” | 15 percent | 25/50 per 100 |
| “Sónar International Festival of Music, Creativity and Technology” | 15 percent | 25/50 per 100 |
| “XXXVII Copa America Barcelona” | 15 percent | 25/50 per 100 |
| “CHALLENGE OF” sports program | 15 percent | 25/50 per 100 |
| “Celebration of the Manifesta 15 Barcelona Biennial | 15 percent | 25/50 per 100 |
Note: Investments made during the year by entities under income attribution regime (civil companies that are not taxpayers of Corporate Tax, unclaimed inheritances, community property, ) that determine their net returns 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.