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Practical Manual for Companies 2023.

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 2023 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.

• Milliarium Montserrat Decade Plan 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 being declared 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, and by Law 22/2021, of December 28).

The duration of the support programme for this event will run from 1 February 2019 to 31 December 2023.

• 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-19.

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 address the economic and social impact of the (subsequently, the duration of the program has been modified by Law 11/2020, of December 30 and by Law 28/2022, of December 21).

The duration of the support program will be from January 1, 2021 to December 31, 2024.

• 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 "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. Subsequently, the duration of the program has been modified by Additional Provision Fifty-eighth of Law 31/2022, of December 23.

The duration of the support program will be from July 1, 2020 to June 30, 2026.

• 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.

• 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.

• 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.

• Andalucía Valderrama Masters 2022/2024 (Seventy-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 the holding of the event "Andalucía Valderrama Masters 2022/2024", 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 January 1, 2022 to December 31, 2024.

• 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 subject to declaration 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 has been modified by the Thirty-first Final Provision of 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.

• 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.

• 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.

• 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.

• Bicentennial of the National Police (Additional Provision fifty-ninth of Law 22/2021)

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 "Bicentennial of the National Police", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 14, 2022 to January 13, 2025.

• Centenary of the Aragonese Football Federation (Sixtieth Additional Provision of Law 22/2021)

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 "Centenary of the Aragonese Football Federation", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2023.

• 2030 Plan to Support Grassroots Sport (Sixty-first Additional Provision of Law 22/2021)

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 "Plan 2030 de Apoyo al Deporte de Grassroots", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Women's Universe III (Sixty-second Additional Provision of Law 22/2021)

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 "Universo Mujer III", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Preparation programme for Spanish athletes for the Paris 2024 Games (Sixty-third Additional Provision of Law 22/2021)

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 "Preparation programme for Spanish athletes for the Paris 2024 Games", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• 100 years since the death of Joaquín Sorolla (Sixty-fourth Additional Provision of Law 22/2021)

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 "100 years since the death of Joaquín Sorolla", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• 20th Anniversary of Primavera Sound (Sixty-fifth Additional Provision of Law 22/2021)

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 "20th Anniversary of Primavera Sound", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Centenary of the birth of Victoria de los Ángeles (Sixty-sixth Additional Provision of Law 22/2021)

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 "Centenary of the birth of Victoria de los Ángeles", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso (Sixty-seventh Additional Provision of Law 22/2021)

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 "Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Everyone against cancer (Sixty-eighth Additional Provision of Law 22/2021)

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 "All against cancer", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from the date of entry into force of this law (January 1, 2022) until December 31, 2024.

• Santiago Ramón y Cajal Research Year 2022 (Sixty-ninth Additional Provision of Law 22/2021)

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 "Santiago Ramón y Cajal Research Year 2022", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from June 1, 2022 to May 31, 2025.

• Lebaniego Jubilee Year 2023-2024 (Seventieth Additional Provision of Law 22/2021)

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 "Lebaniego Jubilee Year 2023-2024", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from April 16, 2022 to April 15, 2025.

• World Volunteer 2030/ 35th Anniversary of the Spanish Volunteering Platform (Seventy-first Additional Provision of Law 22/2021)

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 "Mundo Voluntario 2030/ 35th Anniversary of the Spanish Volunteer Platform", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2023.

• 7th UNWTO World Conference on Wine Tourism 2023 (Seventy-second Additional Provision of Law 22/2021)

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 "7th UNWTO World Conference on Wine Tourism 2023", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Caravaca de la Cruz 2024. Jubilee Year (Seventy-third Additional Provision of Law 22/2021)

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 "Caravaca de la Cruz 2024. "Jubilee Year", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 31, 2022 to January 30, 2025.

• Bicentennial of the Ateneo de Madrid (Seventy-fourth Additional Provision of Law 22/2021)

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 "Bicentennial of the Ateneo de Madrid", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Barcelona Equestrian Challenge (4th Edition) (Seventy-fifth Additional Provision of Law 22/2021

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 event "Barcelona Equestrian Challenge (4th Edition)", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• 200TH ANNIVERSARY OF PASSEIG DE GRÁCIA (Seventy-sixth Additional Provision of Law 22/2021)

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 "200 ANNIVERSARY OF PASSEIG DE GRÁCIA", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Reconstruction of the Historic Indoor Diving Pool of the Barcelona Swimming Club (CNB) (Seventy-eighth Additional Provision of Law 22/2021)

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 "Reconstruction of the Historic Indoor Diving Pool of the Natació Barcelona Club (CNB)", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• ALIMENTARIA 2022 and HOSTELCO 2022 (Seventy-ninth Additional Provision of Law 22/2021)

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 "ALIMENTARIA 2022" and "HOSTELCO 2022", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• Barcelona Music Lab. The future of music (Additional Provision Eightieth of Law 22/2021)

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 Music Lab. The future of music", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budget for the year 2022.

The duration of the support program will be from January 1, 2022 to December 31, 2024.

• South Summit (Sixth Additional Provision of Royal Decree-Law 10/2022)

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 "South Summit" event, declared an event of exceptional public interest by Royal Decree-Law 10/2022, of May 13, which temporarily establishes a mechanism for adjusting production costs to reduce the price of electricity in the wholesale market.

The duration of the support program will be from the entry into force of this Royal Decree-Law (May 15, 2022) until December 31, 2024.

• Holy Jubilee Year of Saint Isidro Labrador (Additional Provision twenty-ninth of Law 11/2022)

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 "Holy Jubilee Year of Saint Isidro Labrador", declared an event of exceptional public interest by Law 11/2022, of June 28, General Telecommunications.

The duration of the support program will be from the entry into force of this Law (June 30, 2022) to May 15, 2023.

• Inauguration of the Gallery of Royal Collections (Additional Provision fifty-ninth of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "Inauguration of the Gallery of Royal Collections", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• Hockey Centenary 1923-2023 (Sixtieth Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the "Centenary of Hockey 1923-2023", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2024.

• 60th Anniversary of the Blendio Princesa de Asturias Rally in the City of Oviedo (Sixty-first Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "60th Anniversary Blendio Princesa de Asturias Rally Ciudad de Oviedo", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

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

• 60th anniversary of the Porta Ferrada Festival (Sixty-second Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "60th anniversary of the Porta Ferrada Festival", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• EN PLAN BIEN Program (Sixty-third Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "EN PLAN BIEN" Program, declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of this program will be from January 1, 2023 to December 31, 2025.

• 125th anniversary of Athletic Club 1898-2023 (Sixty-fourth Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the Program "125th anniversary of Athletic Club 1898-2023", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

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

• Ryder Cup 2031 (Additional provision sixty-fifth of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the event "Ryder Cup 2031", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• Open Barcelona-Conde de Godó Trophy (Sixty-sixth Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the event "Open Barcelona-Trofeo Conde de Godó", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• 125th anniversary of the Real Club de Tenis Barcelona (Sixty-sixth Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the event "125th anniversary of the Real Club de Tenis Barcelona", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• 750th anniversary of the Consolat del Mar (Sixty-seventh Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the event "750th anniversary of the Consolat del Mar", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• Congress of the International Union of Architects (Sixty-eighth Additional Provision of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the "Congress of the International Union of Architects", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2026.

• Sónar International Festival of Music, Creativity and Technology (Additional Provision sixty-ninth of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "Sónar International Festival of Music, Creativity and Technology", declared an event of exceptional public interest by Law 31/2022, of December 23, on the General State Budget for 2023.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• XXXVII Copa América Barcelona (Fourth Additional Provision of Law 26/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "XXXVII Copa América Barcelona", declared an event of exceptional public interest by Law 26/2022, of December 19, which modifies Law 38/2015, of September 29, of the railway sector.

The duration of the support program will be from the entry into force of this Law (December 22, 2022) until December 31, 2025.

• Sports program “CHALLENGE OF” (Additional Provision eighteenth of Law 39/2022)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the sports program "RETO DE", declared an event of exceptional public interest by Law 39/2022, of December 30, on Sports.

The duration of the support program will be from January 1, 2023 to December 31, 2025.

• Manifesta 15 Barcelona Biennial (Additional Provision fifteen of Royal Decree-Law 1/2023)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the "Bienal Manifesta 15 Barcelona", declared an event of exceptional public interest by Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for the hiring of employees and improving the social protection of artists.

The duration of the support program will be from January 1, 2023 to December 31, 2024.

• 2024: 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 2024 onwards.

Note common to these deductions:

The 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.