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 the 2024 financial year, detailing the specifics of each and the program to which they are affected:

• 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. "Around the World Sailing Trip," 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 tax measures to address the economic and social impact of COVID-2019. The program's duration was subsequently 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 during the tax period declared in relation to the "Plan to Promote Opera on Teatro Real Street," 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 tax measures 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, 2025.

• 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.

• 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.

• 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.

• 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.

• 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.

• 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.

• 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 subject to declaration 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.

• 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.

• 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 during the tax period declared in relation to the "Inauguration of the Royal Collections Gallery," 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 Centennial 1923-2023 (Additional Provision sixtieth of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled during the tax period declared in relation to the "Hockey Centenary 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 Porta Ferrada Festival (Additional provision sixty-second of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled during the tax period declared 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 (Additional Provision sixty-third of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled during the tax period being declared 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.

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

This section includes the deductions to which the taxpayer is entitled during the tax period in relation to the "Ryder Cup 2031" event, 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 (Additional provision sixty-sixth of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled during the tax period being declared in connection with the "Open Barcelona-Trofeo Conde de Godó" event, 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 Barcelona Tennis Club (Additional provision sixty-sixth of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled during the tax period declared in connection with 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 (Additional Provision sixty-seventh of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled during the tax period declared in connection with 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 (Additional Provision sixty-eighth of Law 31/2022)

This section includes the deductions to which the taxpayer is entitled during the tax period 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 during the tax period declared 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, 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 section includes the deductions to which the taxpayer is entitled during the tax period being declared 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 section includes the deductions to which the taxpayer is entitled during 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 hiring workers and improving the social protection of artists.

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

• 2025: Other deductions relating to support programmes for events of exceptional public interest

This section should only be completed if the entity has a tax period that does not coincide with the calendar year and has incurred deductible expenses related to support programs for events of exceptional public interest other than those mentioned above, which are effective from 2025 onwards.