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Practical Income Manual 2023.

Specific regulation of each event

In order to encourage private participation in the celebration of certain events of exceptional public interest, in fiscal year 2023 they can benefit from the special regimes for deductions and expenses incurred in said fiscal year that are linked to the following events:

  • “4 Edition of the Barcelona World Race” , established in the sixtieth Additional Provision of Law 3/2017, of June 27, on General State Budgets 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 Budgets for the year 2018 ( BOE of July 4).
  • “Milliarium Montserrat Decade Plan 1025-2025” , established in the eighty-seventh Additional Provision of Law 3/2017, of June 27, on the General State Budgets for the year 2017 ( BOE of June 28), modified by the thirty-ninth Final Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of December 31) and by the seventy-seventh Additional Provision of Law 22/2021, of December 28, on General State Budgets for the year 2022 ( BOE of December 29).
  • “Berlanga Plan” established in the second Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector for confront the economic and social impact of Covid-2019 ( BOE of May 6).
  • “ Alicante 2021. Round the World Sailing Departure” established in the third Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural and entertainment sector. tax nature to address 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).
  • “Opera Promotion Plan on Teatro Real Street” established, for the 2020/2021, 2021/2022 and 2022/2023 artistic seasons, in the fifth Additional Provision of the Royal Decree -Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic and social impact of Covid-2019 ( BOE of May 6), and, for the artistic seasons 2023/2024, 2024/2025 and 2025/2026, by the fifty-eighth Additional Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24).
  • “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 to the cultural and tax sector to face the economic and social impact of Covid-2019 ( BOE of May 6).
  • "Spanish Formula 1 Grand Prix" established by the third Additional Provision of Royal Decree-Law 26/2020, of July 7, economic reactivation measures to address the impact of Covid-19 in the areas of transport and housing ( BOE of July 8).
  • “Bicentenaries of the independence of the Ibero-American Republics” established by the sixty-seventh Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of December 31).
  • “150th Anniversary of creation of the Academy of Spain in Rome” established by the sixty-eighth Additional Provision of Law 11/2020, of December 30, on the General State Budgets 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 General State Budgets for the year 2021 ( BOE of December 31).
  • “30th Anniversary of the Reina Sofía Higher School of Music” established by the seventy-first Additional Provision of Law 11/2020, of December 30, on the General State Budgets 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 General State Budgets 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 General State Budgets for the year 2021 ( BOE of December 31) and modified by the thirty-first Final Provision of Law 22/2021, of December 28, on General State Budgets 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 Budgets for the year 2021 ( BOE of December 31).
  • “Centenary of Rugby in Spain and the Unió Esportiva Santboiana” established by the seventy-sixth Additional Provision of Law 11/2020, of December 30, on the General State Budgets 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 General State Budgets 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 General State Budgets 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 General State Budgets 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 General State Budgets for the year 2021 ( BOE of December 31).
  • “Centennial of Western Magazine” established by the eighty-second Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of December 31).
  • “50th anniversary of the death of Clara Campoamor. 90 years of the beginning of a full democracy” established by the eighty-third Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of December 31).
  • “V Centenary of the death of Elio Antonio de Nebrija” established by the eighty-fourth Additional Provision of Law 11/2020, of December 30, on General State Budgets 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 General State Budgets for the year 2021 ( BOE of December 31).
  • “Andalusia European Sports Region 2021” established by the eighty-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budgets 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 General State Budgets for the year 2021 ( BOE of December 31).
  • Healthy Habits to control Cardiovascular risk “Learning to take care of ourselves” established by the eighty-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budgets 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 General State Budgets for the year 2021 ( BOE of December 31).
  • “Centennial of the Battle of Covadonga-Cuadonga” established by the ninety-first Additional Provision of Law 11/2020, of December 30, on General State Budgets 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 General State Budgets 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 Budgets for the year 2021 ( BOE of December 31).
  • “Inclusive Sports Program II” established by the ninety-fourth Additional Provision of Law 11/2020, of December 30, on General State Budgets 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 Budgets 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 General State Budgets for the year 2022 ( BOE of December 29).
  • “Centenary Aragonese Football Federation” established by the sixtieth Additional Provision of Law 22/2021, of December 28, on General State Budgets for the year 2022 ( BOE of December 29).
  • “2030 Plan to Support Grassroots Sports” established by the sixty-first Additional Provision of Law 22/2021, of December 28, on the General State Budgets 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 General State Budgets for the year 2022 ( BOE of December 29).
  • “Preparation program for Spanish athletes for the Paris 2024 Games”, established by the sixty-third Additional Provision of Law 22/2021, of December 28, on General State Budgets 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 Budgets 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 Budgets for the year 2022 ( BOE of December 29).
  • “Centennial 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 Budgets 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 Budgets for the year 2022 ( BOE of December 29).
  • “Everyone against cancer”, established by the sixty-eighth Additional Provision of Law 22/2021, of December 28, on the General State Budgets 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 General State Budgets 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 Budgets for the year 2022 ( BOE of December 29).
  • “Voluntary World 2030/ 35th Anniversary of the Volunteer Platform of Spain”, established by the seventy-first Additional Provision of Law 22/2021, of December 28, on General State Budgets 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 General State Budgets 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 Budgets 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 General State Budgets for the year 2022 ( BOE of December 29).
  • “Barcelona Equestrian Challenge (4 Edition)”, established by the seventy-fifth Additional Provision of Law 22/2021, of December 28, on General State Budgets for the year 2022 ( BOE of December 29).
  • “200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA” established by the seventy-sixth Additional Provision of Law 22/2021, of December 28, on the General State Budgets for the year 2022 ( BOE of December 29).
  • “Reconstruction of the Historic Indoor Diving Pool of the Barcelona Swimming Club (CNB)”, established by the seventy-eighth Additional Provision of Law 22/2021, of December 28, on General Budgets of the State 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 General State Budgets 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 General State Budgets 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 Budgets for the year 2022 ( BOE of December 29).
  • “South Summit 2022-2024” established by the sixth Additional Provision of Decree-Law 10/2022, of May 13, which temporarily establishes a cost adjustment mechanism of production for the reduction of the price of electricity in the wholesale market ( BOE of May 14) and by the eighth Additional Provision of Law 17/2022, of September 5, which modifies Law 14/2011, of June 1, on Science, Technology and Innovation (BOE of September 6).
  • “Holy Jubilee Year of San Isidro Labrador”, established by the twenty-ninth Additional Provision of Law 11/2022, of June 28, General Telecommunications ( BOE of June 29).
  • “Inauguration of the Gallery of the Royal Collections” established by the fifty-ninth Additional Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24).
  • “Hockey Centennial 1923-2023” established by the sixtieth Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “60th Anniversary Blendio Rally Princess of Asturias City of Oviedo” established by the sixty-first Additional Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24).
  • “60th anniversary of the Porta Ferrada Festival” established by the sixty-second Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “WELL PLAN Program” established by the sixty-third Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “125th anniversary of Athletic Club 1898-2023” established by the sixty-fourth Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “Ryder Cup 2031” established by the sixty-fifth Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “Open Barcelona-Conde de Godó Trophy” established by the sixty-sixth Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “125th anniversary of the Real Barcelona Tennis Club” established by the sixty-sixth Additional Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24).
  • “750th anniversary of the Consolat del Mar” established by the sixty-seventh Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “Congress of the International Union of Architects” established by the sixty-eighth Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “Sónar International Festival of Music, Creativity and Technology” established by the sixty-ninth Additional Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24).
  • “XXXVII Copa América Barcelona” established by the fourth Additional Provision of Law 26/2022, of December 19, which modifies Law 38/2015, of September 29, of the railway sector ( BOE of December 20), and its specific tax regime by the thirty-sixth Final Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24).
  • “RETO DE” sports program established by the eighteenth Additional Provision of Law 39/2022, of December 30, on Sports ( BOE of 31 from December).
  • Celebration of the Manifesta 15 Barcelona Biennial established by the fifteenth Additional Provision of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for job hiring and improvement of the social protection of artists ( BOE of January 11).

Note: The 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).