Table of special deduction regimes (Events of exceptional public interest in force during the year)
| Events of exceptional public interest | % deduction | Joint limit |
|---|---|---|
| "Opera Promotion Plan on Teatro Real Street" | 15 percent | 25/50 per 100 |
| "Bicentennial of the National Police" | 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 |
| "Caravaca de la Cruz 2024. "Jubilee Year" | 15 percent | 25/50 per 100 |
| "Inauguration of the Royal Collections Gallery" | 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 |
| “Barcelona Music Lab. The Future of Music” | 15 percent | 25/50 per 100 |
| "Primavera Sound, created in Barcelona” | 15 percent | 25/50 per 100 |
| "Tàpies Year. One hundred years since the birth of the artist Antoni Tàpies (1923 – 2012)” | 15 percent | 25/50 per 100 |
| "Eduardo Chillida 100 years" | 15 percent | 25/50 per 100 |
| "Eighth Centenary of the Gothic Cathedral of Toledo, Primate of Spain" | 15 percent | 25/50 per 100 |
| "Holy Year of St. James 2027" | 15 percent | 25/50 per 100 |
| "Centenary of the Generation of '27" | 15 percent | 25/50 per 100 |
| "Classical music for everyone" | 15 percent | 25/50 per 100 |
| "150th anniversary of the birth of Pau Casals" | 15 percent | 25/50 per 100 |
| "Petit Liceu" | 15 percent | 25/50 per 100 |
| "Joan Miró Foundation 50th anniversary" | 15 percent | 25/50 per 100 |
| "Gaudí Centenary 2026" | 15 percent | 25/50 per 100 |
| "Fiftieth anniversary of the Teatre Lliure" | 15 percent | 25/50 per 100 |
| "Twentieth anniversary of the Bilbao BBK Live Festival" | 15 percent | 25/50 per 100 |
| “75th edition of the Granada Music and Dance Festival” | 15 percent | 25/50 per 100 |
| “150th anniversary of the birth of Manuel de Falla” | 15 percent | 25/50 per 100 |
| “Dansàneu, Festival of Cultures of the Pyrenees” | 15 percent | 25/50 per 100 |
| "San Diego Comic-Con Malaga" | 15 percent | 25/50 per 100 |
| "Preparation program for Spanish athletes for the Los Angeles 2028 Games" | 15 percent | 25/50 per 100 |
| “Universe Woman IV” | 15 percent | 25/50 per 100 |
| "Spanish Motorcycle Grand Prix" | 15 percent | 25/50 per 100 |
| "Inclusive Sport III" | 15 percent | 25/50 per 100 |
| "Plan 2030 for Supporting Grassroots Sport II" | 15 percent | 25/50 per 100 |
| “Ironman Calella-Barcelona” | 15 percent | 25/50 per 100 |
| “Barcelona Mobile World Capital” | 15 percent | 25/50 per 100 |
| “Barcelona 2026 World Capital of Architecture” | 15 percent | 25/50 per 100 |
| “Canary Islands Rally” | 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.