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Practical Manual of Companies 2021.

Deductions related to events of exceptional public interest applicable in the tax period

Below are the deductions related to events of exceptional interest applicable in fiscal year 2021, detailing the specificities of each one and the program to which they are affected:

• 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 (subsequently, the duration of the program has been modified by Law 6/2018, of 3 of July).

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 (subsequently, the duration of the program has been modified by Law 6/2018, of July 3 and by Royal Decree-Law 17/2020, of May 5).

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

• 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 (subsequently, the duration of the program has been modified by Law 11/2020 , December 30).

The duration of the support program for this event will run from February 1, 2019 to 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 (subsequently, the duration of the program has been modified by Royal Decree-Law 17/2020 , May 5).

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

• 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 (subsequently, the duration of the program has been modified by Royal Decree-Law 17/2020, of May 5).

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

• 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 being declared 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 being declared 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 being declared in relation to the celebration of the event "Logroño 2021, our V Centenary", declared an event of exceptional public interest by Law 6/2018, of July 3, 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 (subsequently, the duration of the program has been modified by Royal Decree-Law 17/2020, of May 5).

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 being declared 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.

× 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 the General State Budgets for the year 2018 (subsequently, the duration of the program has been modified by Royal Decree-Law 17/2020, of May 5).

The duration of the support program for this event will last from September 1, 2018 to December 31, 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 being declared 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 being declared 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 being declared 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 (subsequently, the duration of the program has been modified by Royal Decree-Law 17/2020, of May 5).

The duration of the support program will be from July 1, 2019 to December 31, 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 being declared 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 the General State Budgets for the year 2018, and whose validity begins in 2019 (subsequently, the duration of the program has been modified by Royal Decree-Law 17/2020, of May 5).

The duration of the support program will be from October 1, 2019 to September 30, 2022.

• Berlanga Plan (Second Additional Provision of Royal Decree-Law 17/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared 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.

• Alicante 2021. Round the World Sailing Departure (Third Additional Provision of Royal Decree-Law 17/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Alicante 2021” event. "Around the World Sailing Departure", 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 impact. and social of COVID -2019 (subsequently, the duration of the program has been modified by Law 11/2020, of December 30).

The duration of the support program will be from January 1, 2021 to December 31, 2023.

• Spain Guest Country of Honor at the Frankfurt Book Fair in 2022 (Fourth Additional Provision of Royal Decree-Law 17/2020)

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 event "Spain Country Guest of Honor at the Frankfurt Book Fair in 2022", 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 (subsequently, the deadline has been modified). duration of the program by Law 11/2020, of December 30).

The duration of the support program will be from the entry into force of Royal Decree-Law 17/2020, from May 5 (May 7, 2020) until December 31, 2022.

• Opera Promotion Plan on Teatro Real Street (Fifth Additional Provision of Royal Decree-Law 17/2020)

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 (Additional Provision Six of Royal Decree-Law 17/2020)

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 (Third Additional Provision of Royal Decree-Law 26/2020)

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.

• The time of Freedom. Community Members V Centenary (Ninth Additional Provision of Royal Decree-Law 17/2020, added by Law 14/2021)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the event “The Time of Freedom. Communeros V Centenario", declared an event of exceptional public interest by Law 14/2021, of October 11, which modifies Royal Decree-Law 17/2020, of May 5.

The duration of the support program will be from January 1, 2021 to December 31, 2022.

• Bicentennials of the independence of the Ibero-American Republics (Additional Provision sixty-seventh of Law 11/2020)

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 "Bicentennials of the independence of the Ibero-American Republics", declared an event of exceptional public interest by Law 11/2020. , of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• 150th Anniversary of creation of the Academy of Spain in Rome (Additional Provision sixty-eighth of Law 11/2020)

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 "150th Anniversary of the creation of the Academy of Spain in Rome", declared an event of exceptional public interest by Law 11. /2020, of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• 125th anniversary of the Madrid Press Association (Additional provision sixty-ninth of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the commemoration of the "125th anniversary of the Madrid Press Association", declared an event of exceptional public interest by Law 11/2020. , of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2021.

• Celebration of Summit «MADBLUE» (Seventieth Additional Provision of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the Celebration of the “MADBLUE” Summit, declared an event of exceptional public interest by Law 11/2020, of December 30, of General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• 30th Anniversary of the Reina Sofía Higher School of Music (Seventy-first Additional Provision of Law 11/2020)

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 event "30th Anniversary of the Reina Sofía Higher School of Music", declared an event of exceptional public interest by Law 11. /2020, of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until August 31, 2023.

• Guadalupense Holy Year 2021 (Additional provision seventy-second of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Guadalupe Holy Year 2021” event, declared an event of exceptional public interest by Law 11/2020, of 30 December, General State Budgets for the year 2021 

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2022.

• Tournament Davis Cup Madrid (Seventy-fourth Additional Provision of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Davis Cup Madrid Tournament", declared an event of exceptional public interest by Law 11/2020, of December 30. , of the General State Budgets for the year 2021 (subsequently, the duration of the program has been modified by Law 22/2021, of December 28).

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• MADRID HORSE WEEK 21/23 (Seventy-fifth Additional Provision of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the event "MADRID HORSE WEEK 21/23", declared an event of exceptional public interest by Law 11/2020, of December 30, General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• Centenary of Rugby in Spain and the Unió Esportiva Santboiana (Seventy-sixth Additional Provision of Law 11/2020)

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 "Centenary of Rugby in Spain and the Unió Esportiva Santboiana", declared an event of exceptional public interest by Law 11. /2020, of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

× Solheim Cup 2023 (Additional provision seventy-seventh of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Solheim Cup 2023” event, declared an event of exceptional public interest by Law 11/2020, of December 30. , from the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• IX Centenary of the Reconquest of Sigüenza (Seventy-eighth Additional Provision of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "IX Centenary of the Reconquest of Sigüenza", declared an event of exceptional public interest by Law 11/2020, of December 30, General State Budgets for the year 2021.

The duration of the support program will be from July 1, 2021 to June 30, 2024.

• Barcelona Mobile World Capital (Additional provision seventy-ninth of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Barcelona Mobile World Capital” event, declared an event of exceptional public interest by Law 11/2020, of 30 December, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• Valencia, World Design Capital 2022 / Valencia World Design Capital 2022 (eightieth Additional Provision of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Valencia, World Design Capital 2022 / Valencia World Design Capital 2022", declared an event of exceptional public interest by the Law 11/2020, of December 30, on the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until August 31, 2023.

• Fiftieth anniversary of the National University of Distance Education (UNED) (Additional provision eighty-first of Law 11/2020)

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 "Fiftieth anniversary of the National University of Distance Education (UNED)", declared an event of exceptional public interest by the Law 11/2020, of December 30, on the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2022.

• Centenary of Western Magazine (82nd Additional Provision of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Centenary of Revista de Occidente", declared an event of exceptional public interest by Law 11/2020, of 30 December, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• 50th anniversary of the death of Clara Campoamor. 90 years of the beginning of a full democracy (Additional provision eighty-third of Law 11/2020)

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 anniversary of the death of Clara Campoamor. 90 years of the beginning of a full democracy", declared an event of exceptional public interest by Law 11/2020, of December 30, on General State Budgets for the year 2021.

The duration of the support program will be from March 1, 2021 to February 29, 2024.

• V Centenary of the death of Elio Antonio de Nebrija (Additional provision eighty-fourth of Law 11/2020)

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 event "V Centenary of the death of Elio Antonio de Nebrija", declared an event of exceptional public interest by Law 11/ 2020, of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 30, 2023.

• New Goals II (85th Additional Provision of Law 11/2020)

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 II" program, declared an event of exceptional public interest by Law 11/2020, of December 30. , from the General State Budgets for the year 2021.

The duration of the support program will be from July 1, 2021 to June 30, 2024.

• 250th anniversary of the National Museum of Natural Sciences (CSIC-MNCN) (Additional Provision eighty-sixth of Law 11/2020)

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 "250th anniversary of the National Museum of Natural Sciences (CSIC-MNCN)", declared an event of exceptional public interest by the Law 11/2020, of December 30, on the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2021.

• Andalusia European Sports Region 2021 (Additional Provision eighty-seventh of Law 11/2020)

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 "Andalusia European Sports Region 2021" program, declared an event of exceptional public interest by Law 11/2020, of December 30, General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• 75th anniversary of the Opera in Oviedo (Additional provision eighty-eighth of Law 11/2020)

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 "75th anniversary of the Opera in Oviedo", declared an event of exceptional public interest by Law 11/2020, of December 30, General State Budgets for the year 2021.

The duration of the support program will be from July 1, 2021 to December 31, 2023.

• Healthy Habits to control Cardiovascular risk “Learn to take care of ourselves” (Additional Provision eighty-ninth of Law 11/2020)

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 project "Healthy Habits for the control of Cardiovascular risk "Learn to take care of ourselves"", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• Badminton World Cups Spain (90th Additional Provision of Law 11/2020)

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 Badminton World Cup", declared an event of exceptional public interest by Law 11/2020, of December 30. , from the General State Budgets for the year 2021.

The duration of the support program will be from June 1, 2021 to December 31, 2023.

• Centenary of the Battle of Covadonga-Cuadonga (Additional provision ninety-first of Law 11/2020)

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 "Centenary of the Battle of Covadonga-Cuadonga", declared an event of exceptional public interest by Law 11/2020, of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• VII Centenary of the Palencia Cathedral 2021-2022 (Additional provision ninety-second of Law 11/2020)

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 "VII Centenary of the Cathedral of Palencia 2021-2022", declared an event of exceptional public interest by Law 11/ 2020, of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• Special FITUR: tourism recovery (Additional provision ninety-third of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to "FITUR special: tourism recovery", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• Inclusive Sports Program II (Additional Provision ninety-fourth of Law 11/2020)

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 "Inclusive Sports Program II", declared an event of exceptional public interest by Law 11/2020, of December 30. , from the General State Budgets for the year 2021.

The duration of the support program will be from July 1, 2021 to June 30, 2024.

• Valencia 2020-2021, Jubilee Year. Path of the Holy Chalice (Additional provision ninety-fifth of Law 11/2020)

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 event «Valencia 2020-2021, Jubilee Year. Camino del Santo Cáliz", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2022.

• Neurodegenerative diseases. International Year of Research and Innovation. Period 2021-2022 (Additional provision ninety-sixth of Law 11/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to "Neurodegenerative Diseases." International Year of Research and Innovation. Period 2021-2022", declared an event of exceptional public interest by Law 11/2020, of December 30, on General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2022.

• 50th anniversary of the Hospital Sant Joan de Deu (Additional provision ninety-seventh of Law 11/2020)

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 event "50th anniversary of the Sant Joan de Deu Hospital", declared an event of exceptional public interest by Law 11/2020. , of December 30, of the General State Budgets for the year 2021.

The duration of the support program will be from the date of entry into force of this law (January 1, 2021) until December 31, 2023.

• 2022: 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 2022.

Note common to these deductions:

The certification of the adequacy of the expenses incurred to the objectives and plans of the programs to which reference has been made in the previous sections, will be carried out in accordance with the provisions of article 27 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.