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Practical Handbook for Companies 2021

Deductions relating to events of exceptional public interest applicable during the tax period

The deductions relating to events of exceptional interest applicable in the financial year 2021 are set out below, detailing the specific features of each one and the programme to which they apply:

- 4th Edition of the Barcelona World Race (Sixtieth additional provision of Law 3/2017)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the "4th Edition of the Barcelona World Race ", declared an event of exceptional public interest by Law 3/2017, of 27 June, on the General State Budget for 2017 (subsequently, the duration of the programme has been modified by Law 6/2018, of 3 July).

The duration of the programme to support this event will be from 01 October 2020 until 01 October 2023.

- V Centenary of the expedition of the first round-the-world voyage of Ferdinand Magellan and Juan Sebastian Elcano (Sixty-fourth additional provision of Law 3/2017)

This heading 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 expedition of the first round-the-world voyage of Ferdinand Magellan and Juan Sebastian Elcano", declared an event of exceptional public interest by Law 3/2017, of 27 June, on the General State Budget for 2017 (subsequently, the duration of the programme has been modified by Law 6/2018, of 3 July and by Royal Decree-Law 17/2020, of 5 May).

The duration of the programme to support this event will be from 08 May 2017 until 31 December 2022.

- Plan Decenio Milliarium Montserrat Decade 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 being declared in relation to the celebration of the "Plan Decenio Milliarium Montserrat Decade 1025-2025", declared an event of exceptional public interest by Law 3/2017, of 27 June, on the General State Budget for 2017 (subsequently, the duration of the programme has been modified by Law 11/2020, of 30 December).

The duration of the programme to support this event will be from 01 February 2019 until 31 January 2022.

- Preparation programme 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 being declared in relation to the holding of the "Programme for the preparation of Spanish athletes for the Tokyo 2020 Games", declared an event of exceptional public interest by Royal Decree-Law 3/2017, of 17 February, amending Organic Law 3/2013, of 20 June (subsequently, the duration of the programme has been 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 (additional provision septuagésima sexta 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 holding of the "Andalucía Valderrama Masters", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018 (subsequently, the duration of the programme has been modified by Royal Decree-Law 17/2020, of 5 May).

The duration of the support programme shall be from 1 July 2018 to 31 December 2021.

- Badminton World Tour (additional provision octogésima primera 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 holding of the "Badminton World Tour", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018.

The duration of the support programme shall be from 1 June 2018 to 31 May 2021.

- New Targets (additional provision eighty-second 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 holding of the "Nuevas Metas", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018.

The duration of the support programme shall be from 1 July 2018 to 30 June 2021.

- Logroño 2021, our V Centenary (additional provision eighty-fifth 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 5th Centenary", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018.

The duration of the support programme shall be from 1 October 2018 to 30 September 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 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 3 July, on the General State Budget for 2018 (subsequently, the duration of the programme has been modified by Royal Decree-Law 17/2020, of 5 May).

The duration of the support programme shall be from 1 October 2018 to 30 September 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 being declared in relation to the celebration of the "VIII Centenary of Burgos Cathedral 2021", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018.

The duration of the support programme shall be from 1 December 2018 to 30 November 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 3 July, on the General State Budget for 2018.

The duration of the support programme shall be from 1 July 2018 to 30 June 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 being declared in relation to the holding of "Automobile Barcelona 2019", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018 (subsequently, the duration of the programme has been modified by Royal Decree-Law 17/2020, of 5 May).

The duration of the support programme for this event will run from 1 September 2018 to 31 December 2021.

- Women's Handball World Championship 2021 (seventy-fifth 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 holding of the "Women's Handball World Championship 2021", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018, and whose validity begins in 2019.

The duration of the programme to support this event will be from 01 January 2019 until 31 December 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 holding of the "Barcelona Equestrian Challenge (3rd edition)", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018, and whose validity begins in 2019.

The duration of the support programme shall be from 1 January 2019 to 31 December 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 holding of "Universo Mujer II", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018, and whose validity begins in 2019.

The duration of the support programme shall be from 1 January 2019 to 31 December 2021.

- Centenary of the Delibes Centenary (additional provision eighty-sixth 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 3 July, on the General State Budget for 2018, and whose duration begins in 2019 (subsequently, the duration of the programme has been modified by Royal Decree-Law 17/2020, of 5 May).

The duration of the support programme shall be from 1 July 2019 to 31 December 2021.

- 2020 Plan to Support Grassroots Sport II (additional provision ninety-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 the "2020 Support Plan for Grassroots Sport II", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018, and whose validity begins in 2019.

The duration of the support programme shall be from 1 January 2019 to 31 December 2021.

- Lebaniego Way (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 3 July, on the General State Budget for 2018, and whose validity begins in 2019.

The duration of the support programme shall be from 1 January 2019 to 31 December 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 being declared in relation to the holding of "Expo Dubai 2020", declared an event of exceptional public interest by Law 6/2018, of 3 July, on the General State Budget for 2018, and whose duration begins in 2019 (subsequently, the duration of the programme has been modified by Royal Decree-Law 17/2020, of 5 May).

The duration of the support programme shall be from 1 October 2019 to 30 September 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 May, approving measures to support the cultural sector and tax measures to address the economic and social impact of COVID-2019.

The duration of the support programme shall be from 1 April 2020 to 31 March 2023.

- Alicante 2021.Round the World Sailing Tour (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 event "Alicante 2021.Round the World Sailing Tour", declared an event of exceptional public interest by Royal Decree-Law 17/2020 of 5 May, approving measures to support the cultural sector and tax measures to deal with the economic and social impact of the COVID-2019 (the duration of the programme was subsequently modified by Law 11/2020 of 30 December).

The duration of the support programme shall be from 1 January 2021 to 31 December 2023.

- Spain Guest of Honour 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 being declared in relation to the holding of the event "Spain Guest of Honour at the Frankfurt Book Fair in 2022", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of 5 May, approving measures to support the cultural sector and tax measures to address the economic and social impact of COVID-2019 (subsequently, the duration of the programme has been modified by Law 11/2020, of 30 December).

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

- Plan de Fomento de la ópera en la Calle del Teatro Real (fifth 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 holding of the "Plan for the Promotion of Opera in the Street of the Teatro Real", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of 5 May, which approves measures to support the cultural sector and tax measures to address the economic and social impact of COVID-2019.

The duration of the support programme shall be from 1 July 2020 to 30 June 2023.

- 175th Anniversary of the construction of the Gran Teatre del Liceu (sixth 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 "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 5 May, approving measures to support the cultural sector and tax measures to address the economic and social impact of the COVID-2019.

The duration of the support programme shall be from 1 December 2020 to 30 November 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 being declared in relation to the holding of the "Spanish Formula 1 Grand Prix", declared an event of exceptional public interest by Royal Decree-Law 26/2020, of 7 July, on economic reactivation measures to deal with the impact of COVID-19 in the areas of transport and housing.

The duration of the support programme shall be from 1 January 2020 to 31 December 2023.

- The time of Freedom.Comuneros V Centenario (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 "El tiempo de la Libertad.Comuneros V Centenario", declared an event of exceptional public interest by Law 14/2021 of 11 October, amending Royal Decree-Law 17/2020 of 5 May.

The duration of the support programme shall be from 1 January 2021 to 31 December 2022.

- Bicentenaries 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 being declared in relation to the celebration of the "Bicentenary of the independence of the Ibero-American Republics", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- 150th Anniversary of the creation of the Spanish Academy in Rome (sixty-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 "150th Anniversary of the creation of the Spanish Academy in Rome", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- 125th Anniversary of the Madrid Press Association (Sixty-ninth 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 commemoration of the "125th anniversary of the Madrid Press Association", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- Holding of the Summit "MADBLUE" (septuagesima 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 30 December, on the General State Budget for the year 2021.

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

- 30th Anniversary of the Queen Sofia School of Music (additional provision septuagésima primera 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 "30th Anniversary of the Queen Sofia School of Music", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- Guadalupense Holy Year 2021 (seventy-second 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 "Año Santo Guadalupense 2021", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- Tournament Davis Cup Madrid (additional provision septuagésima cuarta de la Ley 11/2020)

This heading 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 30 December, on the General State Budget for the year 2021 (subsequently, the duration of the programme has been modified by Law 22/2021, of 28 December).

The duration of the support programme shall be from the date of entry into force of this law (1 January 2021) until 31 December 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 "MADRID HORSE WEEK 21/23" event, declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- Centenary of Rugby in Spain and of the Unió Esportiva Santboiana (additional provision septuagésima sexta 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 Rugby in Spain and of the Unió Esportiva Santboiana", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for 2021.

The duration of the support programme shall be from the date of entry into force of this law (1 January 2021) until 31 December 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 holding of the "Solheim Cup 2023" event, declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- IX Centenary of the Reconquest of Sigüenza (additional provision septuagésima octava 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 30 December, on the General State Budget for the year 2021.

The duration of the support programme shall be from 1 July 2021 to 30 June 2024.

- Barcelona Mobile World Capital (additional provision septuagésima novena 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 holding of the "Barcelona Mobile World Capital" event, declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- Valencia, Capital Mundial del Diseño 2022 / Valencia World Design Capital 2022 (additional provision octogésima 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 "Valencia, Capital Mundial del Diseño 2022 / Valencia World Design Capital 2022", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- Fiftieth anniversary of the Universidad Nacional de Educación a Distancia (UNED) (additional provision eighty-first 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 "Fiftieth anniversary of the National University of Distance Education (UNED)", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- Centenary of Revista de Occidente (additional provision eighty-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 "Centenary of Revista de Occidente", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

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

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

The duration of the support programme shall be from 1 March 2021 to 29 February 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 being declared 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 30 December, on the General State Budget for the year 2021.

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

- New Targets II (Additional Provision Eighty-fifth 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 holding of the "Nuevas Metas II" programme, declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

The duration of the support programme shall be from 1 July 2021 to 30 June 2024.

- 250th anniversary of the Museo Nacional de Ciencias Naturales (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 being declared 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 30 December, on the General State Budget for the year 2021.

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

- Andalusia European Region of Sport 2021 (additional provision eighty-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 "Andalusia European Region of Sport 2021" programme, declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

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

The duration of the support programme shall be from 1 July 2021 to 31 December 2023.

- Healthy Habits for the control of Cardiovascular risk "Learning 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 being declared in relation to the celebration of the project "Healthy Habits for the control of Cardiovascular risk "Learning to look after ourselves", declared an event of exceptional public interest by Law 11/2020, of 30 December, of the General State Budget for the year 2021.

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

- Badminton World Badminton Championships Spain (additional provision nineth 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 holding of the "Badminton Spain World Championships", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

The duration of the support programme shall be from 1 June 2021 to 31 December 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 being declared 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 30 December, on the General State Budget for the year 2021.

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

- VII Centenary of the Cathedral of Palencia 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 being declared 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 30 December, on the General State Budget for 2021.

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

- FITUR special: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 covered by the tax return in relation to "FITUR especial:recovery tourism", declared an event of exceptional public interest by Law 11/2020 of 30 December on the General State Budget for the year 2021.

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

- Inclusive Sport Programme II (additional provision ninety-fourth 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 holding of the "Programa Deporte Inclusivo II", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

The duration of the support programme shall be from 1 July 2021 to 30 June 2024.

- Valencia 2020-2021, Jubilee Year.Way 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 covered by the tax return in relation to the celebration of the event "Valencia 2020-2021, Jubilee Year.Way of the Holy Chalice", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

The duration of the support programme shall be from the date of entry into force of this law (1 January 2021) until 31 December 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 being reported 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 30 December on the General State Budget for 2021.

The duration of the support programme shall be from the date of entry into force of this law (1 January 2021) until 31 December 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 being declared in relation to the celebration of the event "50th anniversary of the Hospital Sant Joan de Deu", declared an event of exceptional public interest by Law 11/2020, of 30 December, on the General State Budget for the year 2021.

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

- 2022:Other deductions relating to programmes in support of events of exceptional public interest

This section is only to 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 programmes in support of events of exceptional public interest other than those listed above that start from 2022 onwards.

Note to common to these deductions:

The certification of the adequacy of the expenses incurred to the objectives and plans of the programmes referred to in the previous sections shall be carried out in accordance with the provisions of Article 27 of Law 49/2002, of 23 December, on the tax regime for non-profit organisations and tax incentives for patronage.