Table of special deduction regimes (Events of exceptional public interest in force during the year)
|
Events of exceptional public interest |
Percentage of deduction |
Joint limit |
|---|---|---|
| “8th Centenary of the University of Salamanca” | 15 percent | 25/50 per 100 |
| “20th Anniversary of the Reopening of the Gran Teatro del Liceu in Barcelona and the bicentennial of the creation of the Societat d'Accionistes” | ||
| “Preparation programme for Spanish athletes for the Tokyo 2020 Games” | ||
| "4th Edition of the Barcelona World Race" | ||
| “500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano” | ||
| “Reading Promotion Plan (2017-2020)” | ||
| “Milliarium Montserrat Decade Plan 1025-2025” | ||
| “50th Edition of the Barcelona International Jazz Festival” | ||
| “2019 Junior Men’s Handball World Championship” | ||
| "2021 Women's World Handball Championship" | ||
| “Andalusia Valderrama Masters” | ||
| "The transition: 40 years of freedom of expression” | ||
| “Barcelona Mobile World Capital” | ||
| “Ceuta and the Legion, 100 years of union” | ||
| “Badminton World Tour” | ||
| "New goals" | ||
| "Barcelona Equestrian Challenge (3rd Edition)" | ||
| "Woman Universe II" | ||
| “Logroño 2021, our 5th Centenary | ||
| "Delibes Centenary" | ||
| “Jacobean Holy Year 2021” | ||
| “VIII Centenary of the Burgos Cathedral 2021” | ||
| “Inclusive Sport” | ||
| "2020 Grassroots Sports Support Plan II" | ||
| “Spain, Capital of Young Talent” | ||
| “Commemoration of the Centenary of the Coronation of Our Lady of El Rocío (1919-2019)” | ||
| “Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte” | ||
| "Lebaniego Way" | ||
| "Expo Dubai 2020" | ||
| Neurodegenerative Diseases 2020. International Year of Research and Innovation” | ||
| XXV “Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site” | ||
| "Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25), fifteenth session of the Conference of the Parties serving as the Meeting of the Parties to the Kyoto Protocol (COP-MOP15) and second session of the Conference of the Parties serving as the Meeting of the Parties to the Paris Agreement (CMA2) and fifty-first meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA) and the Subsidiary Body for Implementation (SBI)" | ||
| "Automobile Barcelona 2019" | ||
| “Berlanga Plan” | ||
| “Spain as Guest Country of Honour at the Frankfurt Book Fair in 2021” | ||
| “Plan to promote opera on Calle del Teatro Real” | ||
| “175th Anniversary of the construction of the Gran Teatre del Liceu” | ||
| "Formula 1 Spanish Grand Prix" |
Note: Investments made during the year by entities under an income attribution regime (civil companies that are not taxpayers of Corporate Tax, unclaimed inheritances, community property, etc.) that determine their net income by direct estimation, in any of its two modalities, may be subject to deduction by each of the partners, heirs, co-owners or participants in proportion to their participation in the entity's results.