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Practical Manual of Companies 2023.

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

Below are the deductions related to events of exceptional interest applicable in fiscal year 2023, detailing the specificities of each one and the program to which they are affected:

• 4th Edition of Barcelona World Race (Additional provision sixtieth of Law 3/2017)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the «4th Edition of the Barcelona World Race», declared an event of exceptional public interest by Law 3/2017, of June 27, on the General State Budgets for the year 2017 (subsequently, the duration of the program has been modified by Law 6/2018, of 3 of July).

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Decade Plan Milliarium Montserrat 1025-2025", declared an event of exceptional public interest by Law 3/2017, of June 27, of the General State Budgets for the year 2017 (subsequently, the duration of the program has been modified by Law 11/2020, of December 30, and by Law 22/2021, of December 28).

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Berlanga Plan", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of 5 December. May, which approves support measures for the cultural and tax sector to address the economic and social impact of COVID-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 heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Alicante 2021” event. "Around the World Sailing Departure", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to address the economic impact. and social (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.

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "Plan to Promote Opera on Calle del Teatro Real", declared an event of exceptional public interest by the Royal Decree-Law. 17/2020, of May 5, which approves support measures for the cultural and tax sector to address the economic and social impact of COVID-2019.  Subsequently, the duration of the program has been modified by the fifty-eighth Additional Provision of Law 31/2022, of December 23.

The duration of the support program will be from July 1, 2020 to June 30, 2025.

• 175th Anniversary of the construction of the Gran Teatre del Liceu (Additional Provision Six of Royal Decree-Law 17/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "175th Anniversary of the construction of the Gran Teatre del Liceu", declared an event of exceptional public interest by the Royal Decree- Law 17/2020, of May 5, which approves support measures for the cultural and tax sector to address the economic and social impact of COVID-2019.

The duration of the support program will be from December 1, 2020 to November 30, 2023.

• Spanish Formula 1 Grand Prix (Third Additional Provision of Royal Decree-Law 26/2020)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Spanish Formula 1 Grand Prix", declared an event of exceptional public interest by Royal Decree-Law 26/2020. , of July 7, on economic reactivation measures to address the impact of COVID-19 in the areas of transport and housing.

The duration of the support program will be from January 1, 2020 to December 31, 2023.

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Bicentennials of the independence of the Ibero-American Republics", declared an event of exceptional public interest by Law 11/2020. , of December 30, of the General State Budgets for the year 2021.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "150th Anniversary of the creation of the Academy of Spain in Rome", declared an event of exceptional public interest by Law 11. /2020, of December 30, of the General State Budgets for the year 2021.

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

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

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

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "30th Anniversary of the Reina Sofía Higher School of Music", declared an event of exceptional public interest by Law 11. /2020, of December 30, of the General State Budgets for the year 2021.

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

• Andalucía Valderrama Masters 2022/2024 (Additional provision seventy-third 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 “Andalucía Valderrama Masters 2022/2024” event, declared an event of exceptional public interest by Law 11/2020, of December 30, General State Budgets for the year 2021. 

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

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

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

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Centenary of Rugby in Spain and the Unió Esportiva Santboiana", declared an event of exceptional public interest by Law 11. /2020, of December 30, of the General State Budgets for the year 2021.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "New Goals II" program, declared an event of exceptional public interest by Law 11/2020, of December 30. , from the General State Budgets for the year 2021.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Andalusia European Sports Region 2021" program, declared an event of exceptional public interest by Law 11/2020, of December 30, General State Budgets for the year 2021.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "75th anniversary of the Opera in Oviedo", declared an event of exceptional public interest by Law 11/2020, of December 30, General State Budgets for the year 2021.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the project "Healthy Habits for the control of Cardiovascular risk "Learn to take care of ourselves"", declared an event of exceptional public interest by Law 11/2020, of December 30, on the General State Budgets for the year 2021.

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

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

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

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Centenary of the Battle of Covadonga-Cuadonga", declared an event of exceptional public interest by Law 11/2020, of December 30, of the General State Budgets for the year 2021.

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

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

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

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

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

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

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Inclusive Sports Program II", declared an event of exceptional public interest by Law 11/2020, of December 30. , from the General State Budgets for the year 2021.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "50th anniversary of the Sant Joan de Deu Hospital", declared an event of exceptional public interest by Law 11/2020. , of December 30, of the General State Budgets for the year 2021.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Bicentennial of the National Police" event, declared an event of exceptional public interest by Law 22/2021, of 28 of December, of the General State Budgets for the year 2022.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Centennial Aragonese Football Federation" event, declared an event of exceptional public interest by Law 22/2021, of 28 of December, of the General State Budgets for the year 2022.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Plan 2030 to Support Grassroots Sports", declared an event of exceptional public interest by Law 22/2021. , of December 28, of the General State Budgets for the year 2022.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Universe Woman III” event, declared an event of exceptional public interest by Law 22/2021, of December 28. , of the General State Budgets for the year 2022.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Preparation program 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 Budgets 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 (Additional provision sixty-fourth of Law 22/2021)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "100 years since the death of Joaquín Sorolla", declared an event of exceptional public interest by Law 22/2021, of December 28, of the General State Budgets 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 (Additional provision sixty-fifth of Law 22/2021)

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “20th Anniversary of Primavera Sound” event, declared an event of exceptional public interest by Law 22/2021, of 28 of December, of the General State Budgets 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 (Additional Provision sixty-sixth of Law 22/2021)

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 "Centennial of the birth of Victoria de los Ángeles", declared an event of exceptional public interest by Law 22/2021. , of December 28, of the General State Budgets 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 (Additional Provision sixty-seventh of Law 22/2021)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso", declared an event of exceptional public interest by the Law 22/2021, of December 28, on the General State Budgets for the year 2022.

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

• Everyone against cancer (Additional provision sixty-eighth of Law 22/2021)

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 "Everyone against cancer", declared an event of exceptional public interest by Law 22/2021, of 28 December. December, of the General State Budgets 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 (Additional Provision sixty-ninth of Law 22/2021)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Santiago Ramón y Cajal Research Year 2022", declared an event of exceptional public interest by Law 22/2021. , of December 28, of the General State Budgets 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 heading 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, General State Budgets for the year 2022.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Volunteer World 2030/ 35th Anniversary Volunteer Platform of Spain", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budgets 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 (Additional Provision seventy-second of Law 22/2021)

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 "7th UNWTO World Conference on Wine Tourism 2023", declared an event of exceptional public interest by the Law 22/2021, of December 28, on the General State Budgets 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 heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Caravaca de la Cruz 2024” event. Jubilee Year", declared an event of exceptional public interest by Law 22/2021, of December 28, on the General State Budgets 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 heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Bicentennial of the Ateneo de Madrid" event, declared an event of exceptional public interest by Law 22/2021, of 28 of December, of the General State Budgets for the year 2022.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the “Barcelona Equestrian Challenge (4 Edition)” event, declared an event of exceptional public interest by Law 22/2021. of December 28, of the General State Budgets for the year 2022.

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

• 200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA (Additional provision seventy-sixth of Law 22/2021) 

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

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)", declared an event of exceptional interest. public by Law 22/2021, of December 28, on General State Budgets 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 (Additional provision seventy-ninth of Law 22/2021) 

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "ALIMENTARIA 2022" and "HOSTELCO 2022", declared an event of exceptional public interest by Law 22/2021, of December 28, of the General State Budgets 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 (80th Additional Provision of Law 22/2021)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Barcelona Music Lab. The future of music", declared an event of exceptional public interest by Law 22/ 2021, of December 28, of the General State Budgets 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 heading includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "South Summit" event, declared an event of exceptional public interest by Royal Decree-Law 10/2022, of 13 of May, which temporarily establishes a production cost adjustment mechanism 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 San Isidro Labrador (Additional Provision twenty-ninth of Law 11/2022)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the event "Holy Year Jubilar San Isidro Labrador", declared an event of exceptional public interest by Law 11/2022, of June 28, General of 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 Royal Collections Gallery (Fifty-ninth Additional Provision of Law 31/2022)

<p">This heading 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 the Royal Collections", declared an event of exceptional public interest by Law 31/2022, of 23 December, of the General State Budgets for 2023.

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

• Hockey Centennial 1923-2023 (Additional Provision sixtieth of Law 31/2022)

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

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

<p ">• 60th Anniversary Blendio Rally Princess of Asturias City of Oviedo (Additional provision sixty-first of Law 31/2022) <p"> This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "60th Anniversary Rally Blendio Princesa de Asturias Ciudad de Oviedo", declared an event of exceptional public interest by Law 31/2022, of December 23, General State Budgets 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 (Additional provision sixty-second of Law 31/2022)

This heading 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, of General State Budgets for 2023.

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

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

This heading 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 Budgets. State Generals for 2023.

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

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

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "125th anniversary of Athletic Club 1898-2023" Program, declared an event of exceptional public interest by Law 31/2022, of 23 December, of the General State Budgets 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 heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "Ryder Cup 2031" event, declared an event of exceptional public interest by Law 31/2022, of December 23, on Budgets. State Generals for 2023.

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

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

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

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

• 125th anniversary of the Real Barcelona Tennis Club (Additional provision sixty-sixth of Law 31/2022)

This heading 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 23 December, of the General State Budgets 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 (Additional Provision sixty-seventh of Law 31/2022)

This heading 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. , from the General State Budgets 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 (Additional Provision sixty-eighth of Law 31/2022)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration 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. , from the General State Budgets 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 heading 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 23 December, of the General State Budgets 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 heading 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, by which modifies Law 38/2015, of September 29, on 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.

• “RETO DE” sports program (eighteenth additional provision of Law 39/2022)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the “RETO DE” sports program, 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 fifteenth provision of Royal Decree-Law 1/2023)

This heading includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the "Manifesta 15 Barcelona Biennial", declared an event of exceptional public interest by Royal Decree-Law 1/2023, of 10 January, of urgent measures regarding incentives for job hiring and improvement of social protection for artists.

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

• 2024: Other deductions related to support programs for events of exceptional public interest

This section must only be completed in cases where the entity has a tax period that does not coincide with the calendar year and has made expenses with the right to deduct in relation to programs to support events of exceptional public interest other than those indicated above whose validity starts from 2024.

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 for non-profit entities and tax incentives for patronage.