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Practical Guide to Income Tax 2025. Part 1.

Specific regulation of each event

With the aim of encouragingPrivate participation in the celebration of certain events of exceptional public interest, in the 2025 financial year, may be eligible for the special regimes of deductions and expenses made in said financial year that are linked to the following events:

  • “Plan for the Promotion of Opera in the Streets of the Royal Theatre” established, for the artistic seasons 2020/2021, 2021/2022 and 2022/2023, in the Fifth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and tax measures 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 Budget for the year 2023 (BOE December 24).
  • “Bicentennial of the National Police” established by the Fifty-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget 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 the General State Budget 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 Budget 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 Budget for the year 2022 ( BOE of December 29).
  • “Inauguration of the Royal Collections Gallery” established by the fifty-ninth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 24).
  • “60th anniversary of the Porta Ferrada Festival” established by the sixty-second Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 24).
  • “Program ON THE ERD PLAN” established by the sixty-third Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 24).
  • “Ryder Cup 2031” established by the sixty-fifth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 24).
  • “Open Barcelona-Conde de Godó Trophy” established by the Sixty-sixth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 24).
  • “125th anniversary of the Royal Tennis Club of Barcelona” established by the Sixty-sixth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 24).
  • “750th anniversary of the Consolat del Mar” established by the sixty-seventh Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 24).
  • “Congress of the International Union of Architects” established by the sixty-eighth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOEDecember 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 Budget for the year 2023 (BOEDecember 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 the General State Budget for the year 2023 (BOEDecember 24).
  • sports program “CHALLENGE OF” established by the Eighteenth Additional Provision of Law 39/2022, of December 30, on Sport (BOEDecember 31).
  • "Barcelona Music Lab. The Future of Music" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Primavera Sound, created in Barcelona" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Tàpies Year. One hundred years since the birth of the artist Antoni Tàpies (1923 – 2012)" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Eduardo Chillida 100 years" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Eighth Centenary of the Gothic Cathedral of Toledo, Primate of Spain" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Holy Year of St. James 2027" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Centenary of the Generation of '27" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (Official State Gazette of July 9).
  • "Classical music for everyone" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOEJuly 9).
  • "150th anniversary of the birth of Pau Casals" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Petit Liceu" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Joan Miró Foundation 50th anniversary" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9th)
  • "Gaudí Centenary 2026" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "fiftieth anniversary of the Teatre Lliure" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "twentieth anniversary of the Bilbao BBK Live Festival" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "75th edition of the Granada Music and Dance Festival" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "150th anniversary of the birth of Manuel de Falla" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Dansàneu, Festival of Cultures of the Pyrenees" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "San Diego Comic-Con Malaga" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Preparation program for Spanish athletes for the Los Angeles 2028 Games" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Universe Woman IV" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Spanish Motorcycle Grand Prix" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Inclusive Sport III" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Plan 2030 for Supporting Grassroots Sport II" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Ironman Calella-Barcelona" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Barcelona Mobile World Capital" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Barcelona 2026 World Capital of Architecture" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).
  • "Canary Islands Rally" established by Article 1 of Royal Decree-Law 8/2025, of July 8, which declares various initiatives and programs as events of exceptional public interest (BOE July 9).

Note: 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).