8.6.4 Priority patronage activities for the 2019 financial year

Pursuant to Article 22 of Law 49/2002, the General State Budget Law may establish a list of priority patronage activities within the scope of the general interest purposes mentioned in section 1 of Article 3 of this Law, as well as the beneficiary entities, in accordance with Article 16 thereof.

For these purposes, the second Additional Provision. One of the RDL 27/2018, of December 28, by which certain measures are adopted in tax and cadastral matters, establishes that, during the year 2019, the following will be considered priority patronage activities: those listed for the year 2018 in the Seventy-first Additional Provision of Law 6/2018, on the General State Budget:

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

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

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

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

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

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

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

7. Projects and actions of public administrations dedicated to promoting the Information Society and, in particular, those aimed at providing public services through computer and telematic services via the Internet.

8. Training and volunteer promotion programmes that have been subsidised by public authorities.

9. Programmes aimed at eradicating gender violence that have been subsidised by public authorities or are carried out in collaboration with them.

10. Research, development and innovation in the infrastructures that form part of the National Map of Unique Scientific and Technical Infrastructures (ICTS) approved on 7 October 2014 by the Council for Scientific, Technological and Innovation Policy and which, for this purpose, are listed in Annex XIV of this Law.

11. Research, development and innovation aimed at solving the challenges of society identified in the Spanish Strategy for Science, Technology and Innovation for the period 2013-2020 and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance and Civil Service, at the proposal of the Ministry of Economy, Industry and Competitiveness.

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

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

14. Those carried out by the Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.

15. Those carried out by the Spanish Agency for International Development Cooperation for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.

16. Educational promotion activities abroad are included in Royal Decree 1027/1993, of June 25, which regulates educational activities abroad.

17. Those carried out by the ONCE Foundation within the framework of the “Opportunity for Talent” Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Contemporary Art Biennial, the “Cambio de Sentido” Cultural Space and the traveling exhibition “El Mundo Fluye”.

18. Those carried out by the ONCE Guide Dog Foundation within the framework of the “Thirtieth Anniversary of the ONCE Guide Dog Foundation”.

19. Activities carried out in application of the “Ibero-American Youth Pact”.

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