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Practical manual for Income Tax 2024. Volume 1

Table of special deduction regimes (Events of exceptional public interest in force during the year)

Events of exceptional public interest % deduction Joint limit
Special deduction regimes
"Alicante 2021. "Round the World Sailing Trip" 15 percent 25/50 per 100
"Opera Promotion Plan on Teatro Real Street" 15 percent 25/50 per 100
“Andalusia Valderrama Masters 2022/2024” 15 percent 25/50 per 100
"IX Centenary of the Reconquest of Sigüenza" 15 percent 25/50 per 100
"50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy" 15 percent 25/50 per 100
"New Goals II" 15 percent 25/50 per 100
"Inclusive Sports Program II" 15 percent 25/50 per 100
"Bicentennial of the National Police" 15 percent 25/50 per 100
"2030 Plan to Support Grassroots Sports" 15 percent 25/50 per 100
"Universe Woman III" 15 percent 25/50 per 100
"Preparation program for Spanish athletes for the Paris 2024 Games" 15 percent 25/50 per 100
"100 years since the death of Joaquín Sorolla" 15 percent 25/50 per 100
"20th Anniversary of Primavera Sound" 15 percent 25/50 per 100
"Centennial of the birth of Victoria de los Ángeles" 15 percent 25/50 per 100
"Commemoration of the 50th anniversary of the death of Spanish artist Pablo Picasso" 15 percent 25/50 per 100
"Everyone against cancer" 15 percent 25/50 per 100
"Santiago Ramón y Cajal Research Year 2022" 15 percent 25/50 per 100
"Lebaniego Jubilee Year 2023-2024" 15 percent 25/50 per 100
"7th UNWTO World Conference on Wine Tourism 2023" 15 percent 25/50 per 100
"Caravaca de la Cruz 2024. "Jubilee Year" 15 percent 25/50 per 100
"Bicentennial of the Ateneo de Madrid" 15 percent 25/50 per 100
"Barcelona Equestrian Challenge (4th Edition)" 15 percent 25/50 per 100
"200th Anniversary of Passeig de Gracia" 15 percent 25/50 per 100
"Reconstruction of the Historic Indoor Diving Pool of the Barcelona Swimming Club (CNB)" 15 percent 25/50 per 100
"ALIMENTARIA 2022" 15 percent 25/50 per 100
"HOSTELCO 2022" 15 percent 25/50 per 100
“Barcelona Music Lab. The future of music” 15 percent 25/50 per 100
"South Summit 2022-2024" 15 percent 25/50 per 100
"Inauguration of the Royal Collections Gallery" 15 percent 25/50 per 100
"Hockey Centennial 1923-2023" 15 percent 25/50 per 100
60th Anniversary of the Porta Ferrada Festival 15 percent 25/50 per 100
"ON A GOOD PLAN" Program 15 percent 25/50 per 100
Ryder Cup 2031 15 percent 25/50 per 100
"Barcelona Open-Conde de Godó Trophy" 15 percent 25/50 per 100
"125th anniversary of the Royal Tennis Club of Barcelona" 15 percent 25/50 per 100
"750th anniversary of the Consolat del Mar" 15 percent 25/50 per 100
“Congress of the International Union of Architects” 15 percent 25/50 per 100
“Sónar International Festival of Music, Creativity and Technology” 15 percent 25/50 per 100
"XXXVII Copa América Barcelona" 15 percent 25/50 per 100
"Sports program "CHALLENGE OF" 15 percent 25/50 per 100
"Celebration of the Manifesta 15 Barcelona Biennial" 15 percent 25/50 per 100

Note: Investments made during the year by entities under income attribution regime (civil companies that are not taxpayers of Corporate Tax, unclaimed inheritances, community property, ) that determine their net returns 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.