Deductions related to events declared to be of exceptional public interest applicable in the financial year 2020

Below are the deductions related to events of exceptional interest applicable in the 2020 financial year, detailing the specificities of each one and the program to which they are affected:

• VIII Centenary of the University of Salamanca (Fifty-fifth Additional Provision of Law 36/2014)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "VIII Centenary of the University of Salamanca", declared an event of exceptional public interest by Law 36/2014, of December 26, of the General State Budgets for the year 2015, and modified to extend the duration of the contract by section Two of the thirty-fourth Final Provision of Law 6/2018, of July 3, of the General Budgets of the State. Status for the year 2018.

The duration of the support program for this event will run from November 1, 2015 to April 30, 2020.

• 20th Anniversary of the Reopening of the Gran Teatro del Liceo of Barcelona and the bicentennial of the creation of the Societat d’Accionistes (Fiftieth Additional Provision of Law 48/2015)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "20th Anniversary of the Reopening of the Gran Teatro del Liceo of Barcelona and the bicentennial of the creation of the"Societat d’Accionistes», declared an event of exceptional public interest by Law 48/2015, of October 29, on the General State Budgets for the year 2016, and modified to extend the duration of the contract by section One of the forty-first Final Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program for this event will run from July 1, 2016 to December 31, 2020.

• 4th Edition of Barcelona World Race (Additional provision sixtieth of Law 3/2017)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the «4th Edition of the Barcelona World Race», declared an event of exceptional public interest by Law 3/2017, of June 27, on the General State Budgets for the year 2017, and modified to extend the duration of the contract by section Three of the forty-second Final Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program for this event will run from October 1, 2020 to October 1, 2023.

• V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano (Additional Provision sixty-fourth of Law 3/2017)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano", declared an event. of exceptional public interest by Law 3/2017, of June 27, on the General State Budgets for the year 2017, modified to extend the duration of the contract by section Four of the forty-second Final Provision of Law 6/ 2018, of July 3, of the General State Budgets for the year 2018, and by the fourth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural and entertainment sector. tax nature to face the economic and social impact of COVID -2019.

The duration of the support program for this event will run from May 8, 2017 to December 31, 2022.

• Reading Promotion Plan (2017-2020) (Seventy-fifth Additional Provision of Law 3/2017)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Reading Promotion Plan (2017-2020)", declared an event of exceptional public interest by Law 3 /2017, of June 27, of the General State Budgets for the year 2017.

The duration of the support program for this event will run from September 1, 2017 to June 30, 2020.

• Plan Decenio Milliarium Montserrat 1025-2025 (Additional provision eighty-seventh of Law 3/2017)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Plan Decenio Milliarium Montserrat 1025-2025", declared an event of exceptional public interest by Law 3/2017, of June 27, on the General State Budgets for the year 2017. This law establishes that the duration of the support program for this event runs from September 1, 2017 to August 31, 2020.

Law 11/2020, of December 30, on the General State Budgets for the year 2021, has modified the eighty-seventh Additional Provision of Law 3/2017 indicating that the duration of the support program for this event will run from December 1 February 2019 until January 31, 2022.

• Preparation program for Spanish athletes for the Tokyo 2020 Games (First Final Provision of Royal Decree-Law 3/2017)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Preparation Program for Spanish athletes for the Tokyo 2020 Games", declared an event of exceptional public interest by the Royal Decree-Law 3/2017, of February 17, which modifies Organic Law 3/2013, of June 20, on the protection of athlete health and the fight against doping in sporting activity, and adapts to the modifications introduced by the 2015 World Anti-Doping Code, and modified to extend the duration of the contract by the third Final Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to face the economic and social impact of COVID-2019.

The duration of the support program for this event will run from January 1, 2017 to December 31, 2021.

• 50th Edition of the International Festival of Jazz of Barcelona (Seventy-second Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the «50th Edition of the International Festival of Jazz of Barcelona", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• Men's Junior Handball World Championship 2019 (Additional provision seventy-fourth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "2019 Men's Junior Handball World Championship", declared an event of exceptional public interest by Law 6/2018, of 3 of July, of the General State Budgets for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• Andalucía Valderrama Masters (Additional provision seventy-sixth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Andalucía Valderrama Masters", declared an event of exceptional public interest by Law 6/2018, of July 3, of the General State Budgets for the year 2018, and modified to extend the duration of the contract by the fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019.

The duration of the support program will be from July 1, 2018 to December 31, 2021.

• The transition: 40 years of Freedom of Expression (Additional Provision seventy-seventh of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "The Transition: 40 years of Freedom of Expression", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• Barcelona Mobile World Capital (Seventy-eighth Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the “Barcelona Mobile World Capital", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program will be from January 1, 2018 to December 31, 2020.

• Ceuta and the Legion, 100 years of union (Seventy-ninth Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Ceuta and the Legion, 100 years of union", declared an event of exceptional public interest by Law 6/2018. , of July 3, of the General State Budgets for the year 2018.

The duration of the support program will be from July 1, 2018 to September 20, 2020.

• Badminton World Tour (Additional provision eighty-first of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Badminton World Tour», declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program will be from June 1, 2018 to May 31, 2021.

• New Goals (82nd Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "New Goals", declared an event of exceptional public interest by Law 6/2018, of July 3, of General State Budgets for the year 2018.

The duration of the support program will be from July 1, 2018 to June 30, 2021.

• Logroño 2021, our V Centennial (85th Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Logroño 2021, our V Centennial", declared an event of exceptional public interest by Law 6/2018, of 3 of July, of the General State Budgets for the year 2018.

The duration of the support program will be from October 1, 2018 to September 30, 2021.

• Jacobean Holy Year 2021 (Additional Provision eighty-seventh of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Holy Jacobean Year 2021", declared an event of exceptional public interest by Law 6/2018, of July 3. , of the General State Budgets for the year 2018, and modified to extend the duration of the contract by the fifth Final Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the sector cultural and tax nature to face the economic and social impact of COVID-2019.

The duration of the support program will be from October 1, 2018 to September 30, 2022.

• VIII Centenary of the Cathedral of Burgos 2021 (Additional provision eighty-eighth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "VIII Centenary of the Cathedral of Burgos 2021", declared an event of exceptional public interest by Law 6/2018, of July 3, of the General State Budgets for the year 2018.

The duration of the support program will be from December 1, 2018 to November 30, 2021.

• Inclusive Sport (Additional Provision eighty-ninth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Inclusive Sport", declared an event of exceptional public interest by Law 6/2018, of July 3, of General State Budgets for the year 2018.

The duration of the support program will be from July 1, 2018 to June 30, 2021.

• Spain, Capital of Young Talent (Additional Provision ninety-first of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Spain, Capital of Young Talent", declared an event of exceptional public interest by Law 6/2018, of 3 of July, of the General State Budgets for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• Commemoration of the Centennial of the Coronation of Our Lady of Rocío (Additional Provision ninety-second of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Commemoration of the Centennial of the Coronation of Our Lady of Rocío", declared an event of exceptional public interest by Law 6 /2018, of July 3, of the General State Budgets for the year 2018.

The duration of the support program will be from September 1, 2018 to September 30, 2020.

• Transfer of the Image of Nuestra Señora del Rocío from the Village to the Town of Almonte (Additional Provision ninety-third of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte", declared an event of exceptional interest. public by Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program will be from September 1, 2018 to September 30, 2020.

• Neurodegenerative Diseases 2020. International Year of Research and Innovation (Additional Provision ninety-seventh of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Neurodegenerative Diseases 2020." International Year of Research and Innovation", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program for this event will run from January 1, 2018 to December 31, 2020.

• XXV Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site (Additional Provision ninety-ninth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "XXV Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budgets for the year 2018.

The duration of the support program for this event will run from December 8, 2018 to December 31, 2020.

× Automobile Barcelona 2019 (Hundredth Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Automobile Barcelona 2019", declared an event of exceptional public interest by Law 6/2018, of July 3, of General State Budgets for the year 2018.

The duration of the support program for this event will last from September 1, 2018 to September 1, 2021.

• Women's Handball World Championship 2021 (Additional provision seventy-fifth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "2021 Women's Handball World Championship", declared an event of exceptional public interest by Law 6/2018, of 3 July, of the General State Budgets for the year 2018, and whose validity begins in 2019.

The duration of the support program for this event will run from January 1, 2019 to December 31, 2021.

• Barcelona Equestrian Challenge (3rd edition) (Additional provision eighty-third of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the “Barcelona Equestrian Challenge (3 edition)", declared an event of exceptional public interest by Law 6/2018, of July 3, on General State Budgets for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Women's Universe II (Additional Provision eighty-fourth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Women's Universe II", declared an event of exceptional public interest by Law 6/2018, of July 3, of General State Budgets for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Delibes Centennial (86th Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Delibes Centenary", declared an event of exceptional public interest by Law 6/2018, of July 3, of General State Budgets for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from July 1, 2019 to June 30, 2021.

• 2020 Base Sports Support Plan II (90th Additional Provision of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "2020 Base Sports Support Plan II", declared an event of exceptional public interest by Law 6/2018, of July 3, of the General State Budgets for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Camino Lebaniego (Additional provision ninety-fourth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Camino Lebaniego", declared an event of exceptional public interest by Law 6/2018, of July 3, of General State Budgets for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Expo Dubai 2020 (Additional Provision ninety-sixth of Law 6/2018)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Expo Dubai 2020", declared an event of exceptional public interest by Law 6/2018, of July 3, of General State Budgets for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from October 1, 2019 to October 31, 2021.

• Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25), fifteenth session of the Conference of the Parties serving as the Meeting of the Parties to the Kyoto Protocol (COP-MOP15) and the second session of the Conference of the Parties as the Meeting of the Parties to the Paris Agreement (CMA2) and the fifty-first meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA) and the Subsidiary Body of Implementation (SBI)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25). ), fifteenth session of the Conference of the Parties serving as the Meeting of the Parties to the Kyoto Protocol (COP-MOP15) and the second session of the Conference of the Parties serving as the Meeting of the Parties to the Paris Agreement (CMA2) and Fifty-first meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA) and the Subsidiary Body for Implementation (SBI)", declared an event of exceptional public interest by Royal Decree-Law 15/ 2019, of November 8, by which urgent measures are adopted for the organization in Spain of the XXV United Nations Conference on Climate Change, and whose validity begins in 2019.

The duration of the support program will be from November 1, 2019 to March 31, 2020.

• Berlanga Plan

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Berlanga Plan", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of 5 December. May, which approves support measures for the cultural and tax sector to address the economic and social impact of COVID-2019.

The duration of the support program will be from April 1, 2020 to March 31, 2023.

• Spain Country guest of Honor at the Frankfurt Book Fair in 2021

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Spain Country Guest of Honor at the Frankfurt Book Fair in 2021", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic and social impact of COVID-2019. This Royal Decree-Law 17/2020 establishes that the duration of the support program for this event extends from the date of entry into force of this Royal Decree-Law (March 11, 2021) until November 30, 2021.

Law 11/2020, of December 30, on the General State Budgets for the year 2021, has modified the fourth Additional Provision of the aforementioned Royal Decree-Law 17/2020, of May 5, indicating that the duration of the support program This event will be from the date of entry into force of this Royal Decree-Law (March 11, 2021) until December 31, 2022.

• Opera Promotion Plan on Calle del Teatro Real

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Plan to Promote Opera on Teatro Real Street", declared an event of exceptional public interest by the Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural and tax sector to address the economic and social impact of COVID-2019.

The duration of the support program will be from July 1, 2020 to June 30, 2023.

• 175th Anniversary of the construction of the Gran Teatre del Liceu

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "175th Anniversary of the construction of the Gran Teatre del Liceu", declared an event of exceptional public interest by the Royal Decree- Law 17/2020, of May 5, which approves support measures for the cultural and tax sector to address the economic and social impact of COVID-2019.

The duration of the support program will be from December 1, 2020 to November 30, 2023.

• Spanish Formula 1 Grand Prix

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Spanish Formula 1 Grand Prix", declared an event of exceptional public interest by Royal Decree-Law.

26/2020, of July 7, on economic reactivation measures to address the impact of COVID-19 in the areas of transport and housing.

The duration of the support program will be from January 1, 2020 to December 31, 2023.

• 2021: Other deductions related to support programs for events of exceptional public interest

This section must only be completed in cases where the entity has a tax period that does not coincide with the calendar year and has made expenses with the right to deduct in relation to programs to support events of exceptional public interest other than those indicated above whose validity will start from 2021.