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Practical Manual for Companies 2023.

List of priority patronage activities for the year 2023

Regulation: Article 22 Law 49/2002

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

For these purposes, the Fifty-seventh Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023, establishes that during the year 2023 , the following ## are considered priority patronage activities:

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

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

  3. Those carried out by the Museo Nacional Centro de Arte Reina Sofía in compliance with the purposes established by Law 34/2011, of October 4, regulating the Museo Nacional Centro de Arte Reina Sofía and by Royal Decree 188/2013, of March 15, which approves the Statute of the Museo Nacional Centro de Arte Reina Sofía.

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

  5. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the project "Spain Competes: in Business as in Sports" with the aim of contributing to the promotion and projection of Spanish SMEs in the domestic and international sphere, the empowerment of sport and the promotion of the entrepreneur as an engine of growth associated with the values of sport.

    The donations, gifts and contributions to the activities indicated in the previous paragraph that, in accordance with Section Two of this Additional Provision, may benefit from the increase by five percentage points of the percentages and limits of the deductions established in articles 19, 20 and 21 of the aforementioned Law 49/2002 will have a limit of 50,000 euros annually for each contributor.

  6. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage listed in Annex XIII of this law.

  7. Activities to promote, encourage and disseminate the performing and musical arts carried out by public administrations or with their support.

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

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

  10. Research, development and innovation aimed at solving the challenges of society identified in the Spanish Strategy for Science, Technology and Innovation in force and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance and Civil Service (currently, Ministry of Finance), at the proposal of the Ministry of Science and Innovation (currently, Ministry of Science, Innovation and Universities) .

  11. Research, development and innovation aimed at solving society's challenges carried out by the Public Research Organizations Higher Council for Scientific Research, Carlos III Health Institute, Energy, Environmental and Technological Research Center, and the Canary Islands Institute of Astrophysics.

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

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

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

  15. The training and promotion of volunteering programs that have been subsidized by Public Administrations.

  16. Those carried out by the ONCE Foundation within the framework of the Scholarship Program "Opportunity for Talent", as well as the activities developed by this entity within the framework of the Training Program in Digital and Technological Skills and Professions "For Digital Talent"

  17. Those carried out by the ONCE Guide Dog Foundation within the framework of the 2022-2023 Project "Advances for the mobility of blind people assisted by guide dogs."

  18. Programs aimed at eradicating gender violence that have been subsidized by Public Administrations or are carried out in collaboration with them.

  19. Those carried out by the Soledad Cazorla Scholarship Fund for Orphans of Gender Violence (Mujeres Foundation).

  20. Those carried out by the Public Universities in compliance with the educational, scientific, technological, cultural and knowledge transfer purposes and functions established by Organic Law 6/2001, of December 21, on Universities (currently Organic Law 2/2023, of March 22, on the University System).