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Practical Guide to Income Tax 2025. Part 1.

2. Priority sponsorship activities in 2025

Regulations: Fifty-seventh Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOE of December 24) and art.1 Royal Decree-Law 8/2025, of July 8 (BOE July 9th)

Note: In accordance with Article 134.4 of the Spanish Constitution, the General State Budget for 2023 has been extended, so the priority patronage activities and percentages in force during 2023 remain in effect.

Therefore, the priority sponsorship activities in the 2025 fiscal year 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 Museo Nacional del Prado to achieve its objectives established in Law 46/2003, of November 25, regulating the Museo Nacional del Prado and in Royal Decree 433/2004, of March 12, approving the Statute of the Museo Nacional del Prado.

  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, approving the Statute of the Museo Nacional Centro de Arte Reina Sofía.

  4. Those carried out by the National Library of Spain in compliance with the cultural and scientific research purposes and functions established by Law 1/2015, of March 24, regulating the National Library of Spain and by Royal Decree 640/2016, of December 9, approving 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 project "Spain Competes: 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.

    Donations, gifts 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 Budget for the year 2023, may benefit from an increase by five percentage points of the percentages and limits of the deductions established in articles 19, 20 and 21 of the aforementioned Law 49/2002 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 listed in Annex XIII of Law 31/2022, of December 23, on the General State Budget for the year 2023.

  7. Activities to promote and disseminate the performing and musical arts carried out by public administrations or with their support.

  8. Those carried out by the Institute of Cinematography and Audiovisual Arts for the 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 and audiovisual heritage, all within 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 which, for this purpose, are listed in Annex XIV of Law , of December 23, on the General State Budget for the year 2023 ( BOE of December 24).

  10. Research, development and innovation aimed at solving the challenges of society identified in the current Spanish Strategy for Science, Technology and Innovation and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance and Civil 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 for Scientific Research, Carlos III Health Institute, Energy, Environmental and Technological Research Center, and the Canary Islands Institute of Astrophysics

  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 actions arising from the R&D policies of the General State Administration.

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

  15. Training and volunteer promotion programmes that have been subsidised by public authorities.

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

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

  18. Programmes aimed at eradicating gender violence that have been subsidised by public authorities or are carried out in collaboration with them.

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

  20. Those carried out by Public Universities in compliance with the educational, scientific, technological, cultural and knowledge transfer purposes and functions 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 they have been approved by the respective Consortium:

    • “Plan to promote opera on Calle del Teatro Real”
    • “Bicentennial of the National Police”
    • “Santiago Ramón y Cajal Research Year 2022”
    • "Lebaniego Jubilee Year 2023-2024"
    • “Caravaca de la Cruz 2024. Jubilee Year”
    • “ Inauguration of the Royal Collections Gallery”
    • “60th Anniversary of the Porta Ferrada Festival”
    • “THEY ARE GOOD” Program
    • “Ryder Cup 2031”
    • “Open Barcelona-Conde de Godó Trophy”
    • “125th anniversary of the Royal Tennis Club of Barcelona”
    • “750th anniversary of the Consolat del Mar”
    • “Congress of the International Union of Architects”
    • “Sónar International Festival of Music, Creativity and Technology”
    • “XXXVII Copa America Barcelona”
    • Sports program “CHALLENGE OF”
    • "Barcelona Music Lab. The Future of Music"
    • “Primavera Sound, created in Barcelona”
    • “Tàpies Year. One hundred years since the birth of the artist Antoni Tàpies (1923 – 2012)”
    • “Eduardo Chillida 100 years”
    • “Eighth Centenary of the Gothic Cathedral of Toledo, Primate of Spain”
    • “Holy Year of St. James 2027”
    • “Centenary of the Generation of ’27”
    • “Classical music for everyone”
    • “150th anniversary of the birth of Pau Casals”
    • “Petit Liceu”
    • “Joan Miró Foundation 50th anniversary”
    • “Gaudí Centenary 2026”
    • “fiftieth anniversary of the Teatre Lliure”
    • “Porta Ferrada Festival”
    • “Twentieth anniversary of the Bilbao BBK Live Festival”
    • “75th edition of the Granada Music and Dance Festival”
    • “150th anniversary of the birth of Manuel de Falla”
    • “Dansàneu, Festival of Cultures of the Pyrenees”
    • “San Diego Comic-Con Malaga”
    • “Preparation program for Spanish athletes for the Los Angeles 2028 Games”
    • “Universe Woman IV”
    • “Spanish Motorcycle Grand Prix”
    • “Inclusive Sport III”
    • “Plan 2030 for Support of Grassroots Sport II”
    • “Ironman Calella-Barcelona”
    • “Barcelona Mobile World Capital”
    • “Barcelona 2026 World Capital of Architecture”
    • “Canary Islands Rally”

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

Please also note the Resolution of June 9, 2022, of the General Directorate of Taxes, which interprets the 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, on the tax regime of non-profit entities and tax incentives for patronage, corresponding to advertising and publicity expenses with a multi-year projection, which serve to promote events of exceptional public interest, approved by the Resolution of January 25, 2018.