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Practical manual for Income Tax 2020.

Specific regulation of each event

In order to encourage private participation in the celebration of certain events of exceptional public interest, in the year 2020, investments and expenses made in said year that are linked to the following events may be eligible for special deduction regimes:

  • “800th Anniversary of the University of Salamanca” , established in the Fifty-fifth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of the 30th) and modified by the Thirty-fourth Final Provision.Two of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “20th Anniversary of the Reopening of the Gran Teatro del Liceu in Barcelona and the bicentennial of the creation of the Societat dAccionistes” , established in the Fiftieth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of the 30th) and modified by the Forty-first Final Provision. One of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Preparation programme for Spanish athletes for the Tokyo 2020 Games” , established by the First Final Provision of Royal Decree-Law 3/2017, of February 17, which modifies Organic Law 3/2013, of June 20, on the protection of athletes' health and the fight against doping in sports activities, and adapts to the modifications introduced by the World Anti-Doping Code of 2015 ( BOE of 18).
  • “4th Edition of the Barcelona World Race” , established in the Sixtieth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of the 28th) and modified by the Forty-second Final Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “500th Anniversary of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastian Elcano” , established in the Sixty-fourth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of the 28th) and amended by the Forty-second Final Provision.Four of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Reading Promotion Plan (2017-2020)” , established in the Seventy-fifth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of the 28th).
  • “Montserrat Milliarium Decade Plan 1025-2025” , established in the Eighty-seventh Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of the 28th).
  • “50th Edition of the Barcelona International Jazz Festival” , established in the Seventy-second Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “2019 Junior Men's Handball World Championship” established in the Seventy-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Andalucía Valderrama Masters” established in the Seventy-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “The Transition: 40 years of Freedom of Expression” established in the Seventy-seventh Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Barcelona Mobile World Capital” established in the Seventy-eighth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Ceuta and the Legion, 100 years of union” established in the Seventy-ninth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “ Women's Handball World Championship 2021” established in the Seventy-fifth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “New Goals” established in the Eighty-second Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Barcelona Equestrian Challenge (3rd Edition)” established in the Eighty-third Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Universe Woman II” established in the Eighty-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Logroño 2021, our Fifth Centenary” established in the Eighty-fifth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "Centenario Delibes" established in the Eighty-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Jacobean Holy Year 2021” established in the Eighty-seventh Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “800th Anniversary of Burgos Cathedral 2021” established in the Eighty-eighth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Inclusive Sport” established in the Eighty-ninth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "2020 Grassroots Sports Support Plan II" , established in the Ninetieth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Spain, Capital of Young Talent” established in the Ninety-first Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Commemoration of the Centenary of the Coronation of Our Lady of El Rocío (1919-2019)” established in the Ninety-second Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Transfer of the Image of Our Lady of El Rocío from the Village to the Town of Almonte” established in the Ninety-third Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "Camino Lebaniego" established in the Ninety-fourth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • "Expo Dubai 2020" established in the Ninety-sixth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Neurodegenerative Diseases 2020. International Year of Research and Innovation” established in the Ninety-seventh Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • XXV “Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site” established in the Ninety-ninth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • " 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 to the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA) and the Subsidiary Body for Implementation (SBI) " established in article 1 of Royal Decree-Law 15/2019, of November 8, by which urgent measures are adopted for the organization in Spain of the XXV United Nations Conference on Climate Change ( BOE of 11).
  • "Automobile Barcelona 2019" established in the Hundredth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th).
  • “Berlanga Plan” established in the Second Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of 6).
  • “ Spain Guest Country of Honour at the Frankfurt Book Fair in 2021” established in the fourth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of 6).
  • “Plan to Promote Opera on Calle del Teatro Real” established in the Fifth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to deal with the economic and social impact of COVID-2019 ( BOE of 6).
  • “175th Anniversary of the construction of the Gran Teatre del Liceu” established in the Sixth Additional Provision of Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to face the economic and social impact of COVID-2019 ( BOE of 6).
  • "Formula 1 Spanish Grand Prix" established by the Third Additional Provision of Royal Decree-Law 26/2020, of July 7, on economic reactivation measures to deal with the impact of Covid-19 in the areas of transport and housing ( BOE of the 8th).

Note: Certification of the adequacy of the expenses incurred to the objectives and plans of each of the aforementioned programs will be the responsibility of the respective consortium or administrative body, in accordance with the provisions of article 27.2. b) of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of the 24th).