Skip to main content
Practical manual for Income Tax 2024. Volume 1

Specific regulation of each event

In order to encourage private participation in the holding of certain events of exceptional public interest, in the 2024 financial year, the following events may benefit from the special regimes for deductions and expenses incurred in said financial year that are linked to the following events:

  • “ Alicante 2021. Round the World Sailing Trip” established in the third 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 May 6) and modified by the eighth final provision of Law 28/2022, of December 21, to promote the ecosystem of emerging companies ( BOE of December 22).
  • “Plan to Promote Opera on Calle del Teatro Real” established, for the 2020/2021, 2021/2022 and 2022/2023 artistic seasons, 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 face the economic and social impact of Covid-2019 ( BOE of May 6), and, for the 2023/2024, 2024/2025 and 2025/2026 artistic seasons, by the fifty-eighth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “Andalucía Valderrama Masters 2022/2024” established by the Seventy-third Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “IX Centenary of the Reconquest of Sigüenza” established by the Seventy-eighth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy” established by the Eighty-third Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “New Goals II” established by the Eighty-fifth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Inclusive Sport Program II” established by the Ninety-fourth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Bicentennial of the National Police” established by the Fifty-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “2030 Plan to Support Grassroots Sport” established by the Sixty-first Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Universe Woman III” established by the Sixty-second Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Preparation programme for Spanish athletes for the Paris 2024 Games”, established by the Sixty-third Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “100 years since the death of Joaquín Sorolla”, established by the Sixty-fourth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “20th Anniversary of Primavera Sound”, established by the Sixty-fifth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Centenary of the birth of Victoria de los Ángeles”, established by the Sixty-sixth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso”, established by the Sixty-seventh Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “All against cancer”, established by the Sixty-eighth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Santiago Ramón y Cajal Research Year 2022”, established by the Sixty-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Lebaniego Jubilee Year 2023-2024”, established by the Seventieth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “7th UNWTO World Conference on Wine Tourism 2023” , established by the Seventy-second Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Caravaca de la Cruz 2024. Jubilee Year”, established by the Seventy-third Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Bicentennial of the Ateneo de Madrid”, established by the Seventy-fourth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Barcelona Equestrian Challenge (4th Edition)”, established by the Seventy-fifth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “200TH ANNIVERSARY OF PASSEIG DE GRÁCIA” established by the Seventy-sixth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Reconstruction of the Historic Indoor Diving Pool of the Club Natació Barcelona (CNB)”, established by the Seventy-eighth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “ALIMENTARIA 2022”, established by the Seventy-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “HOSTELCO 2022”, established by the Seventy-ninth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Barcelona Music Lab. The future of music”, established by the Eightieth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “South Summit 2022-2024” established by the sixth Additional Provision of Decree-Law 10/2022, of May 13, which temporarily establishes a production cost adjustment mechanism to reduce the price of electricity in the wholesale market ( BOE of May 14) and by the eighth Additional Provision of Law 17/2022, of September 5, which modifies Law 14/2011, of June 1, on Science, Technology and Innovation (BOE of September 6).
  • “Inauguration of the Gallery of Royal Collections” established by the Fifty-ninth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “Centenary of Hockey 1923-2023” established by the Sixtieth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “60th anniversary of the Porta Ferrada Festival” established by the Sixty-second Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “EN PLAN BIEN” Program established by the Sixty-third Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “Ryder Cup 2031” established by the Sixty-fifth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “Open Barcelona-Trofeo Conde de Godó” established by the Sixty-sixth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “125th anniversary of the Real Club de Tenis Barcelona” established by the Sixty-sixth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “750th anniversary of the Consolat del Mar” established by the Sixty-seventh Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “Congress of the International Union of Architects” established by the Sixty-eighth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “Sónar International Festival of Music, Creativity and Technology” established by the Sixty-ninth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • “XXXVII Copa América Barcelona” established by the fourth Additional Provision of Law 26/2022, of December 19, which modifies Law 38/2015, of September 29, of the railway sector ( BOE of December 20), and its specific tax regime by the thirty-sixth Final Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).
  • Sports program “CHALLENGE OF” established by the Eighteenth Additional Provision of Law 39/2022, of December 30, on Sports ( BOE of December 31).
  • Celebration of the Manifesta 15 Barcelona Biennial established by the Fifteenth Additional Provision of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for the hiring of workers and improving the social protection of artists ( BOE of January 11).

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 December 24).