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Practical Guide to Income Tax 2025. Part 1.
Chapter 16. General deductions from the tax liability in the 2025 tax year
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
General regime and special regimes of deductions for incentives and stimuli to business investment of the Corporate Income Tax Law
3. Special deduction regimes (Support programs for events of exceptional public interest)

Practical Guide to Income Tax 2025. Part 1.

3.2. Expenses incurred during the year linked to events of exceptional public interest

Table of special deduction regimes (Events of exceptional public interest in force during the year)
Specific regulation of each event

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Updated webpage: March 17, 2026