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Practical Manual for Companies 2021.

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

Below are the deductions relating to events of exceptional interest applicable in the 2021 financial year, detailing the specificities of each one and the program to which they are subject:

• 4th Edition of the Barcelona World Race (Sixtieth Additional Provision of Law 3/2017)

This section 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 Budget for the year 2017 (subsequently, the duration of the program was modified by Law 6/2018, of July 3).

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

• 500th Anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastián Elcano (Sixty-fourth Additional Provision of Law 3/2017)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "5th Centenary 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 Budget for the year 2017 (the duration of the program was subsequently modified by Law 6/2018, of July 3, and by Royal Decree-Law 17/2020, of May 5).

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

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

This section 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 Budget for the year 2017 (subsequently, the duration of the program was modified by Law 11/2020, of December 30).

The duration of the support programme for this event will run from 1 February 2019 to 31 January 2022.

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

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the "Preparation programme for Spanish athletes for the Tokyo 2020 Games", declared an event of exceptional public interest by Royal Decree-Law 3/2017, of 17 February, which modifies Organic Law 3/2013, of 20 June (the duration of the programme was subsequently modified by Royal Decree-Law 17/2020, of 5 May).

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

• Andalucía Valderrama Masters (Seventy-sixth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "Andalucía Valderrama Masters", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget 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-one of Law 6/2018)

This section 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 Budget for the year 2018.

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

• New Goals (Additional Provision eighty-second of Law 6/2018)

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

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

• Logroño 2021, our Fifth Centenary (Additional Provision eighty-fifth of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Logroño 2021, our Fifth Centenary", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget 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 section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Jacobean Holy Year 2021", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018 (subsequently, the duration of the program was 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 section 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 Burgos Cathedral 2021", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget 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 section 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, on the General State Budget for the year 2018.

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

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

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Automobile Barcelona 2019", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget 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 programme for this event will be from 1 September 2018 to 31 December 2021.

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

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

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

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

This section 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 (3rd edition)", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget 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 section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Universo Mujer II", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and which will come into force as of 2019.

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

• Delibes Centenary (Additional Provision eighty-sixth of Law 6/2018)

This section 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, on the General State Budget 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 Grassroots Sport Support Plan II (Ninetieth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "2020 Plan to Support Grassroots Sports II", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and which will come into force in 2019.

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

• Camino Lebaniego (Ninety-fourth Additional Provision of Law 6/2018)

This section 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 the General State Budget for the year 2018, and whose validity begins as of 2019.

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

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

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of "Expo Dubai 2020", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget 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 section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Plan Berlanga", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature 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 section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Alicante 2021. "Vuelta al Mundo a Vela", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to deal with the economic and social impact 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 Honour at the Frankfurt Book Fair in 2022 (Fourth Additional Provision of Royal Decree-Law 17/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the event "Spain as Guest Country of Honour 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 support measures for the cultural sector and of a tax nature to address the economic and social impact of COVID-2019 (the duration of the programme was subsequently modified 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, of May 5 (May 7, 2020) until December 31, 2022.

• Plan to promote opera on Calle del Teatro Real (Additional Provision Five of Royal Decree-Law 17/2020)

This section 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 Calle del Teatro Real", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature 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 (Sixth Additional Provision of Royal Decree-Law 17/2020)

This section 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 Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature 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 section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "Formula 1 Spanish 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. Comuneros V Centenary (Additional Provision nine of Royal Decree-Law 17/2020, added by Law 14/2021)

This section 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." Comuneros 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 (Sixty-seventh Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Bicentennial of the independence of the Ibero-American Republics", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 the creation of the Spanish Academy in Rome (Sixty-eighth Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "150th Anniversary of the creation of the Spanish Academy in Rome", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 (Sixty-ninth Additional Provision of Law 11/2020)

This section 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, on the General State Budget 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 section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "MADBLUE" Summit, declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 School of Music (Seventy-first Additional Provision of Law 11/2020)

This section 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 School of Music", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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.

• Holy Year of Guadalupe 2021 (Seventy-second Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Holy Year of Guadalupe 2021", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the "Davis Cup Madrid Tournament", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget for the year 2021 (subsequently, the duration of the program was 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 section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration 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, on the General State Budget 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 of the Unió Esportiva Santboiana (Seventy-sixth Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared 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, on the General State Budget 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.

Ç Solheim Cup 2023 (Seventy-seventh Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "Solheim Cup 2023" event, declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration 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, on the General State Budget for the year 2021.

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

• Barcelona Mobile World Capital (Seventy-ninth Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Barcelona Mobile World Capital", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 (Additional Provision Eightieth of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of "Valencia, World Design Capital 2022 / Valencia World Design Capital 2022", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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-one of Law 11/2020)

This section 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 Law 11/2020, of December 30, on the General State Budget 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 section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Centenario de Revista de Occidente", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 since the beginning of a full democracy (Additional Provision eighty-third of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget for the year 2021.

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

• Fifth Centenary of the death of Elio Antonio de Nebrija (Additional Provision Eighty-fourth of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "5th Centenary of the death of Elio Antonio de Nebrija", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 (Additional Provision eighty-fifth of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Nuevas Metas II" program, declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 section 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 Law 11/2020, of December 30, on the General State Budget 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 Region of Sport 2021 (Additional Provision eighty-seventh of Law 11/2020)

This section 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 Region of Sport 2021" program, declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 section 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, on the General State Budget for the year 2021.

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

• Healthy Habits for Cardiovascular Risk Control “Learning to take care of ourselves” (Additional Provision Eighty-ninth of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the execution of the project "Healthy Habits for the control of Cardiovascular risk "Learning to take care of ourselves"", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 Championships Spain (Additional Provision ninety of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "World Badminton Championships Spain", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 (Ninety-first Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Centennial of the Battle of Covadonga-Cuadonga", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 section 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, on the General State Budget 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.

• FITUR special: tourism recovery (Ninety-third Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to "special FITUR: "tourism recovery", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 Sport Program II (Ninety-fourth Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Inclusive Sport Program II", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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. Way of the Holy Chalice (Ninety-fifth Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the event "Valencia 2020-2021, Jubilee Year. "The Camino del Santo Cáliz", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budget 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 (Ninety-sixth Additional Provision of Law 11/2020)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared 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 the General State Budget 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 (Ninety-seventh Additional Provision of Law 11/2020)

This section 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, on the General State Budget 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 relating to support programmes 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 incurred expenses eligible for deduction in relation to support programs for events of exceptional public interest other than those indicated above, which are valid from 2022 onwards.

Note common to these deductions:

Certification of the adequacy of the expenses incurred to the objectives and plans of the programs referred to 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 of non-profit entities and tax incentives for patronage.