Table of special deduction regimes (Events of exceptional public interest in force during the year)
| Events of exceptional public interest | % deduction | Joint limit |
|---|---|---|
| "Alicante 2021. "Round the World Sailing Trip" | 15 percent | 25/50 per 100 |
| "Opera Promotion Plan on Teatro Real Street" | 15 percent | 25/50 per 100 |
| “Andalusia Valderrama Masters 2022/2024” | 15 percent | 25/50 per 100 |
| "IX Centenary of the Reconquest of Sigüenza" | 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 |
| "New Goals II" | 15 percent | 25/50 per 100 |
| "Inclusive Sports Program II" | 15 percent | 25/50 per 100 |
| "Bicentennial of the National Police" | 15 percent | 25/50 per 100 |
| "2030 Plan to Support Grassroots Sports" | 15 percent | 25/50 per 100 |
| "Universe Woman 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 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 |
| "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 (4th Edition)" | 15 percent | 25/50 per 100 |
| "200th Anniversary of Passeig de Gracia" | 15 percent | 25/50 per 100 |
| "Reconstruction of the Historic 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 percent | 25/50 per 100 |
| "Inauguration of the Royal Collections Gallery" | 15 percent | 25/50 per 100 |
| "Hockey Centennial 1923-2023" | 15 percent | 25/50 per 100 |
| 60th Anniversary of the Porta Ferrada Festival | 15 percent | 25/50 per 100 |
| "ON A GOOD PLAN" Program | 15 percent | 25/50 per 100 |
| Ryder Cup 2031 | 15 percent | 25/50 per 100 |
| "Barcelona Open-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 América Barcelona" | 15 percent | 25/50 per 100 |
| "Sports program "CHALLENGE OF" | 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.