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

The following are the deductions relating to events of exceptional interest applicable in the 2025 tax year, detailing the specifics of each one and the program to which they apply:

• 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.

• 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.

• 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.

• 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.

• 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.

• «Barcelona Music Lab. The Future of Music» program (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period covered by the declaration in relation to the program "Barcelona Music Lab. The Future of Music", declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2028.

• «Primavera Sound, created in Barcelona» (Royal Decree-Law 8/2025, of July 8)

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 «Primavera Sound, created in Barcelona«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Tàpies Year. One hundred years since the birth of the artist Antoni Tàpies (1923 – 2012)» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the commemoration of «Tàpies Year. One hundred years since the birth of the artist Antoni Tàpies (1923 – 2012)«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2026.

• "Eduardo Chillida 100 Years" Program (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the program «Eduardo Chillida 100 years«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2026.

• «8th Centenary of the Gothic Cathedral of Toledo, Primate of Spain» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the commemoration of the «Eighth Centenary of the Gothic Cathedral of Toledo, Primate of Spain«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Holy Year of St. James 2027» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Holy Year of St. James 2027«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from July 1, 2025 to June 30, 2028.

• Program «Centenary of the Generation of '27» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the commemoration of the «Centenary of the Generation of '27«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from July 1, 2025 to June 30, 2028.

• "Classical Music for Everyone" Program (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the music broadcasting program «Classical music for everyone«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «150th anniversary of the birth of Pau Casals» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «150th anniversary of the birth of Pau Casals«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Twenty-fifth anniversary of the «Petit Liceu»»(Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period covered by the declaration in relation to the celebration of the "Twenty-fifth anniversary of the "Petit Liceu", declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2028.

• “Joan Miró Foundation 50th Anniversary” Program (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the program «Joan Miró Foundation 50th anniversary«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Gaudí Centenary 2026» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Gaudí Centenary 2026«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Fiftieth anniversary of the Teatre Lliure» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Qfiftieth anniversary of the Teatre Lliure«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Twentieth anniversary of the Bilbao BBK Live Festival» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period covered by the declaration in relation to the celebration of the "Twentieth anniversary of the Bilbao BBK Live Festival", declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2028.

• «75th edition of the Granada Music and Dance Festival» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «75th edition of the Granada Music and Dance Festival«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from July 1, 2025 to June 30, 2027.

• «One hundred and fiftieth anniversary of the birth of Manuel de Falla» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «CFiftieth anniversary of the birth of Manuel de Falla«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from July 1, 2025 to December 31, 2027.

• «Dansàneu, Festival of Cultures of the Pyrenees» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Dansàneu, Festival of Cultures of the Pyrenees«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «San Diego Comic-Con Málaga» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «San Diego Comic-Con Malaga«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Preparation program for Spanish athletes for the Los Angeles 2028 Games» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the «PPreparation program for Spanish athletes for the Los Angeles 2028 Games«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2028.

• «Universe Woman Program IV» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Universe Woman Program IV«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Spanish Motorcycle Grand Prix» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Spanish Motorcycle Grand Prix«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• "Inclusive Sport III" Program (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the program «Inclusive Sport III«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Plan 2030 for Supporting Grassroots Sport II» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the «2030 Plan for Supporting Grassroots Sport II«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Ironman Calella-Barcelona» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Ironman Calella-Barcelona«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• "Barcelona Mobile World Capital" program (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the program «Barcelona Mobile World Capital«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2028.

• "Barcelona 2026 World Capital of Architecture" Program (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the program «Barcelona 2026 World Capital of Architecture«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• «Canary Islands Rally» (Royal Decree-Law 8/2025, of July 8)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the «Canary Islands Rally«, declared an event of exceptional public interest by Royal Decree-Law 8/2025, of July 8.

The duration of the support program will be from January 1, 2025 to December 31, 2027.

• 2026 Other deductions relating to programs supporting 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.