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Practical Manual of Companies 2021.

List of priority patronage activities for fiscal year 2021

Regulation: Article 22 Law 49/2002

The General State Budget Law may establish a list of priority patronage activities in the scope of the purposes of general interest mentioned in number 1 of article 3 of Law 49/2002, as well as the beneficiary entities, in accordance with its article 16.

For these purposes, Additional Provision sixty-sixth of Law 11/2020, of December 30, on General State Budgets for the year 2021, establishes that during the year 2021 , the following are considered priority patronage activities :

  1. Those carried out by the Instituto Cervantes for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

  2. Those carried out by the Spanish Agency for International Development Cooperation for the fight against poverty and the achievement of sustainable human development in developing countries.

  3. Those carried out by the Spanish Agency for International Cooperation for Development for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture in the outside.

  4. Those of educational promotion abroad included in Royal Decree 1027/1993, of June 25, which regulates educational action abroad.

  5. Those carried out by the Museo Nacional del Prado to achieve its purposes established in Law 46/2003, of November 25, regulating the Museo Nacional del Prado and in the Royal Decree 433/2004, of March 12, which approves the Statute of the National Prado Museum.

  6. Those 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, which approves the Statute of the Reina Sofía National Art Center Museum.

  7. Those carried out by the National Library of Spain in compliance with the purposes and functions of a cultural and scientific research nature established by Law 1/2015, of March 24, regulating the National Library of Spain and by Royal Decree 640/2016, of December 9, which approves the Statute of the National Library of Spain.

  8. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the «Spain Compete:» project. 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 a driving force of growth associated with the values of sport.

    Donations, donations and contributions to the activities indicated in the previous paragraph that, in accordance with section Two of this Additional Provision, can benefit from the increase by five percentage points of the percentages and limits of 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.

  9. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage that are listed in Annex XIII of this Law.

  10. Those for the promotion, promotion and dissemination of the performing and musical arts carried out by public administrations or with the support of these.

  11. Those carried out by the Institute of Cinematography and Audiovisual Arts for the promotion, promotion, dissemination and exhibition of cinematographic and audiovisual activity as well as all those measures aimed at recovery, restoration , conservation and dissemination of cinematographic and audiovisual heritage, all in a context of defense and promotion of cultural identity and diversity.

  12. Research, development and innovation in the infrastructures that are part of the National Map of Unique Scientific and Technical Infrastructures (ICTS) in force and that, for this purpose, are listed in Annex XIV of this law.

  13. Research, development and innovation aimed at solving society's challenges identified in the current Spanish Science and Technology and Innovation Strategy and financed or carried out by the entities that, to these effects, are recognized by the Ministry of Finance, at the proposal of the Ministry of Science and Innovation.

  14. The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology .

  15. Those carried out by the State Research Agency for the promotion and financing of the actions that derive from the R&D policies of the General Administration of the State.

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

  17. The training and promotion programs for volunteering that have been subsidized by public administrations.

  18. Those carried out by the ONCE ONCE of the Guide Dog within the framework of the 2021-2022 Project «Advances for the mobility of blind people assisted by guide dogs.

  19. Those carried out by the ONCE Foundation within the framework of the “Opportunity for Talent” Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Contemporary Art Biennial, the Cultural Space “Cambio de Sentido” and the traveling exhibition “El Mundo Fluye”.

  20. Those carried out by the ONCE within the framework of the organization of the «World Blindness Summit Madrid 2021" which will be held from May 21 to 26, 2021.

  21. Programs aimed at the eradication of gender violence that have been subsidized by Public Administrations or are carried out in collaboration with them.

  22. Those carried out by the Soledad Cazorla Scholarship Fund for Orphans of gender violence «Fundación Mujeres».

  23. Programs aimed at the eradication of gender discrimination and the achievement of conditions that enable real and effective equality between both sexes, as well as the promotion of women's participation in all areas of political, economic, cultural and social life, which have been subsidized by the Public Administrations or are carried out in collaboration with them.

Furthermore, in article 28 of Royal Decree-Law 20/2021, of October 5, which adopts urgent support measures to repair the damage caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma, it is established that in accordance with the provisions of article 22 of Law 49/2002, during the 2021 financial year, the recovery of the Cultural Heritage of the island of will be considered a priority patronage activity. The Palm .