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Practical manual for Income Tax 2024. Part 1

3.3. Outstanding balances from support programs completed before January 1, 2024

Note: Please note that the events "Alicante 2021. Around the World Sailing Trip", "Opera Promotion Plan on Teatro Real Street", "Andalucía Valderrama Masters 2022/2024", "IX Centenary of the Reconquest of Sigüenza", "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy”, “New Goals II”, “Inclusive Sport Programme II”, “Bicentenary of the National Police”, “2030 Plan to Support Grassroots Sport”, “Universe Woman III”, “Preparation programme for Spanish athletes for the Paris 2024 Games”, “100 years since the death of Joaquín Sorolla”, “20th Anniversary of Primavera Sound”, “Centenary of the birth of Victoria de los Ángeles”, “Commemoration of the 50th anniversary of the death of Spanish artist Pablo Picasso”, “Everyone against cancer”, “Santiago Ramón y Cajal Research Year 2022”, “Lebaniego Jubilee Year 2023-2024”, “7th UNWTO World Conference on Wine Tourism 2023”, “Caravaca de la Cruz 2024. Jubilee Year”, “Bicentennial of the Ateneo de Madrid”, “Barcelona Equestrian Challenge (4th Edition)”, “200th ANNIVERSARY OF PASSEIG DE GRÁCIA”, “Reconstruction of the Historic Indoor Diving Pool of the Club Natació Barcelona (CNB)”, “ALIMENTARIA 2022” and “HOSTELCO 22”, “Barcelona Music Lab. The Future of Music”, “Global Mobility Call -GMC”, “South Summit 2022-2024”, “Inauguration of the Gallery of the Royal Collections”, “Centennial of Hockey 1923-2023”, 60th anniversary of the Porta Ferrada Festival”, “EN PLAN BIEN Program”, “Ryder Cup 2031”, “Open Barcelona-Trofeo Conde de Godó”, “125th anniversary of the Real Club de Tenis Barcelona”, “750th anniversary of the Consolat del Mar”, “Congress of the International Union of Architects”, “Sónar International Festival of Music, Creativity and Technology”, “XXXVII Copa América Barcelona”, “RETO DE” sports program and “Celebration of the Manifesta 15 Barcelona Biennial”, began to be in force in the years 2020, 2021, 2022 and 2023 although they remain in force in , so that together with the deductions for expenses incurred in the year 2024, there may be outstanding balances to be applied from such regimes from previous years.

Amounts corresponding to expenses incurred related to events of exceptional public interest that cannot be deducted in the tax period may be applied in the settlements of the tax periods that conclude in the next 15 years and successively, and the calculation of the deadlines for the application of the deductions may be deferred in the terms provided for in article 39.1 of the LIS .

Regarding the LIS see Law 27/2014, of November 27, on Corporate Tax.

For this reason, despite its validity having ended before the beginning of the current fiscal year, the deduction corresponding to outstanding balances corresponding to, among others, the following special regimes is still applicable:

  • “Alicante 2008. Vuelta al Mundo a Vela” established in the Fifteenth Additional Provision of Law 42/2006, of December 28, on the General State Budget for the year 2007 ( BOE of December 29).
  • “Barcelona World Race” established in the Sixteenth Additional Provision of Law 42/2006, of December 28, on the General State Budget for the year 2007 ( BOE of December 29).
  • “33 Copa del América” established in the Thirty-first Additional Provision of Law 51/2007, of December 26, on the General State Budget for the year 2008 ( BOE of December 27).
  • “Guadalquivir River of History” established in the Thirty-second Additional Provision of Law 51/2007, of December 26, on the General State Budget for the year 2008 ( BOE of December 27) and the Fifty-eighth Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • “Commemoration of the Bicentennial of the Constitution of 1812” established in the Fifty-ninth Additional Provision of Law 51/2007, of December 26, on the General State Budget for the year 2008 ( BOE of December 27) and in the Eleventh Final Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • “London 2012” established in the Fiftieth Additional Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of December 24).
  • “ Holy Year Xacobeo 2010” established in the Fifty-first Additional Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of December 24).
  • “IX Centenary of Santo Domingo de la Calzada and the Calceatense Jubilee Year” established in the Fifty-second Additional Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of December 24).
  • “Caravaca Jubilar 2010” established in the Fifty-Third Additional Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of December 24).
  • “International Year for Research on Alzheimer's and Related Neurodegenerative Diseases: Alzheimer International 2011” established in the Fifty-fourth Additional Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of December 24).
  • “Hernandian Year. Orihuela 2010” established in the Fifty-fifth Additional Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of December 24).
  • “Centenary of the Costa Brava” established in the Fifty-sixth Additional Provision of Law 2/2008, of December 23, on the General State Budget for the year 2009 ( BOE of December 24).
  • “Symposium Commemorating the 90th Anniversary of the 2009 Barcelona International Motor Show” established in the First Final Provision of Law 4/2008, of December 23 ( BOE of December 25).
  • “Misteri de Elx” established in the Fifty-second Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • “Guadalupe Jubilee Year 2010” established in the Fifty-Third Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • “World Youth Days 2011” established in the Fifty-fourth Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • “Commemoration of the Millennium of the founding of the Kingdom of Granada” , established in the Fifty-ninth Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • “Solar Decathlon Europe 2010 and 2012” established in the Sixty-third Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • “Vuelta al mundo a Vela, Alicante 2011” established in the Sixty-fourth Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24), with the modification introduced by the Third Additional Provision of Law 31/2011, of October 4 ( BOE of October 5).
  • “Google Lunar X Prize” established in the Sixty-seventh Additional Provision of Law 26/2009, of December 23, on the General State Budget for the year 2010 ( BOE of December 24).
  • Fifth centenary of the birth in Trujillo of Francisco de Orellana, discoverer of the Amazon “2011: ORELLANA YEAR” established in the Fiftieth Additional Provision of Law 39/2010, of December 22, on the General State Budget for the year 2011 ( BOE of December 23).
  • World Basketball Championship for National Teams in the Absolute Category “Mundobasket 2014” , established in the Fifty-first Additional Provision of Law 39/2010, of December 22, on the General State Budget for the year 2011 ( BOE of December 23).
  • “2013 Men's Absolute World Handball Championship” , established in the Fifty-second Additional Provision of Law 39/2010, of December 22, on the General State Budget for the year 2011 ( BOE of December 23).
  • “Tricentennial of the National Library of Spain” established in the Fifty-third Additional Provision of Law 39/2010, of December 22, on the General State Budget for the year 2011 ( BOE of December 23).
  • “4th Centenary of the death of the painter Doménico Theotocópuli, known as El Greco” , established in the Fifty-fourth Additional Provision of Law 39/2010, of December 22, on the General State Budget for the year 2011 ( BOE of 23) and in the Sixty-second Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “800th Anniversary of the Cathedral of Santiago de Compostela” established in the Fifty-sixth Additional Provision of Law 39/2010, of December 22, on the General State Budget for the year 2011 ( BOE of December 23) and in the Sixty-sixth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Vitoria-Gasteiz European Green Capital 2012” , established in the Fifty-first Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “ World Sailing Championship (ISAF) Santander 2014” , established in the Fifty-second Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “The Tree is Life” , established in the Fifty-Third Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • IV Centenary of the relations between Spain and Japan through the program of activities of the “Year of Spain in Japan” , established in the Fifty-fourth Additional Provision of Law 2/2012, of June 29, of the General State Budget for the year 2012 ( BOE of June 30).
  • “Young Heritage and 4th Ibero-American Youth Forum on World Heritage” , established in the Fifty-sixth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Granada Winter Universiade 2015 Program” , established in the Fifty-seventh Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30), amended by the Eighteenth Final Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “2014 Ponferrada Road Cycling World Championship” , established in the Fifty-eighth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30), amended by the Second Final Provision of Law 13/2014, of July 14, on the transformation of the Fund for the Financing of Payments to Suppliers ( BOE of July 15).
  • “Creation of the UNESCO Category 2 Centre in Spain, dedicated to Rock Art and World Heritage” established in the Fifty-ninth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Barcelona World Jumping Challenge” , established in the Sixtieth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Barcelona 2013 World Swimming Championship” , established in the Sixty-first Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “40th anniversary of the World Heritage Convention (Paris, 1972)” established in the Sixty-fourth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • Olympic Shooting World Championship “Las Gabias 2014 ”, established in the Sixty-fifth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “500 years of Papal Bull” , established in the Sixty-seventh Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “2012 Year of Culture, Peace and Freedom” established in the Sixty-eighth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Year of Neuroscience” established in the Sixty-ninth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Commemorating the 8th Centenary of the Battle of Las Navas de Tolosa (1212) and the 5th Centenary of the conquest, annexation and incorporation of Navarre into the Kingdom of Castile (1512)” established in the Seventy-sixth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Marian Holy Jubilee Year 2012-2013 in Almonte (Huelva)” , established in the Seventy-eighth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “2014 International Year of the Mediterranean Diet” , established in the Eightieth Additional Provision of Law 2/2012, of June 29, on the General State Budget for the year 2012 ( BOE of June 30).
  • “Madrid 2020 Candidacy” , established in the Seventeenth Additional Provision of Royal Decree-Law 20/2012, of July 13, on measures to guarantee budgetary stability and promote competitiveness ( BOE of July 14).
  • “3rd edition of the Barcelona World Race” , established in the Fifty-seventh Additional Provision of Law 17/2012, of December 27, on the General State Budget for the year 2013 ( BOE of December 28).
  • Preparation programme for Spanish athletes for the "Rio de Janeiro 2016" games , established in the Fifty-eighth Additional Provision of Law 17/2012, of December 27, on the General State Budget for the year 2013 ( BOE of December 28).
  • Acts of celebration of the “800th Anniversary of the Pilgrimage of Saint Francis of Assisi to Santiago de Compostela (1214-2014)” , established in the Fifty-ninth Additional Provision of Law 17/2012, of December 27, on the General State Budget for the year 2013 ( BOE of December 28).
  • “5th Centenary of the Birth of Saint Teresa to be celebrated in 2015” , established in the Sixtieth Additional Provision of Law 17/2012, of December 27, on the General State Budget for the year 2013 ( BOE of December 28).
  • “Junípero Serra Year 2013” , established in the Sixty-first Additional Provision of Law 17/2012, of December 27, on the General State Budget for the year 2013 ( BOE of December 28).
  • Round the world sailing trip “Alicante 2014” , established in the Sixty-second Additional Provision of Law 17/2012, of December 27, on the General State Budget for the year 2013 ( BOE of December 28).
  • “Marian Holy Jubilee Year 2013-2014 in the Royal Illustrious and Fervent Brotherhood and Confraternity of Nazarenes of Our Lady of the Rosary, Our Father Jesus of the Sentence and Mary Most Holy of Hope Macarena in the city of Seville” , established in the Sixty-third Additional Provision of Law 17/2012, of December 27, on the General State Budget for the year 2013 ( BOE of December 28).
  • “Donostia/San Sebastián, European Capital of Culture 2016” established in the Fifty-second Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “Expo Milan 2015” established in the Fifty-Third Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “2014 World Climbing Championship, Gijón” established in the Fifty-fourth Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “Reus 2014 World Artistic Skating Championship” , established in the Fifty-fifth Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “Madrid Horse Week” established in the Fifty-sixth Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “III Centenary of the Royal Spanish Academy” established in the Fifty-seventh Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “A Coruña 2015 - 120 years later” established in the Fifty-eighth Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26), amended by the Ninth Additional Provision of Royal Decree-Law 8/2014, of July 4, approving urgent measures for growth, competitiveness and efficiency ( BOE of July 5).
  • “IV Centenary of the second part of Don Quixote” established in the Fifty-ninth Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “World Challenge LFP/85th Anniversary of the League” established in the Sixtieth Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “2018 Mediterranean Games”, established in the Sixty-first Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26) and modified by the Twenty-fifth Final Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “Sixtieth Edition of the Mérida International Classical Theatre Festival” , established in the Sixty-third Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “Year of Biotechnology in Spain” established in the Sixty-fourth Additional Provision of Law 22/2013, of December 23, on the General State Budget for the year 2014 ( BOE of December 26).
  • “Master Plan for the recovery of the Cultural Heritage of Lorca” , established in the Thirteenth Additional Provision of Law 18/2014, of October 15, approving urgent measures for growth, competitiveness and efficiency. ( BOE of October 17).
  • "200th Anniversary of the Teatro Real and the Twentieth Anniversary of the reopening of the Teatro Real" , established in the Fifty-Third Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30) and modified by the Twenty-Ninth Final Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “4th Centenary of the death of Miguel de Cervantes” , established in the Fifty-fourth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “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 December 30) and amended 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 July 4).
  • “Jerez, World Capital of Motorcycling” Program , established in the Fifty-sixth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “Cantabria 2017, Liébana Jubilee Year ”, established in the Fifty-seventh Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30) and modified by the Thirty-fourth Final Provision.Three of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • " Universo Mujer Program ”, established in the fifty-eighth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30) and modified by the twenty-ninth Final Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “60th Anniversary of the Founding of the School of Industrial Organization” , established in the Fifty-ninth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30) and modified by the Twenty-ninth Final Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “World Meeting in Las Estrellas (EME) 2017” , established in the Sixtieth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “International Year of Light and Light-Based Technologies” , established in the Sixty-second Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “ORC Barcelona World Championship 2015” , established in the Sixty-third Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “Barcelona Equestrian Challenge” , established in the Sixty-fourth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “Women's Hockey World League Round 3 Events 2015” , established in the Sixty-fifth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • “Centenary of the Royal Andalusian Football Federation 2015” , established in the Sixty-eighth Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30).
  • "Barcelona Mobile World Capital", established by the Sixty-first Additional Provision of Law 36/2014, of December 26, on the General State Budget for the year 2015 ( BOE of December 30)
  • “Ibero-American Forum of Cities” , established in the Fifty-first Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “Second Centenary of the Museo Nacional del Prado” , established in the Forty-ninth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “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 October 30) 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 July 4).
  • “Málaga Decade Plan for Innovative Culture 2025”, established in the Fifty-second Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “20th Anniversary of the Declaration of Cuenca as a World Heritage City” , established in the Fifty-Third Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 (BOE of October 30) and modified by the Thirty-Third Final Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “FIS Freestyle and Snowboard World Championships Sierra Nevada 2017” , established in the Fifty-fourth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “Twenty-fifth anniversary of the Thyssen-Bornemisza Museum”, established in the Fifty-fifth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “European Waterpolo Championship Barcelona 2018 ”, established in the Fifty-sixth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “Centenary of the birth of Camilo José Cela”, established in the Fifty-seventh Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30) and modified by the Thirty-third Final Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “2017: Year of the retina in Spain” , established in the Fifty-eighth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “Caravaca de la Cruz 2017. Jubilee Year”, established in the Fifty-ninth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “2020 Grassroots Sport Support Plan”, established in the Sixtieth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “2150th anniversary of Numancia” , established in the Sixty-first Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “500th Anniversary of the death of Ferdinand the Catholic” , established in the Sixty-second Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “525th Anniversary of the Discovery of America in Palos de la Frontera (Huelva)”, established in the Sixty-third Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • “Obesity Prevention. Lighten your life” , established in the Sixty-fourth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30) and modified by the Forty-first Final Provision.Two of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • “75th Anniversary of William Martin; The English Legacy”, established in the Sixty-fifth Additional Provision of Law 48/2015, of October 29, on the General State Budget for the year 2016 ( BOE of October 30).
  • Event of the departure from the city of Alicante of the round the world sailing trip “Alicante 2017”, established in the Sixty-sixth Additional Provision of Law 48/2015, of October 29, of the General State Budget for the year 2016 ( BOE of October 30).
  • “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 February 18).
  • “25th Anniversary of Casa América” , established in the Fifty-ninth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “World Roller Games Barcelona 2019” , established in the Sixty-first Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “Madrid Horse Week 17/19” , established in the Sixty-second Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “The World Challenge League”, established in the Sixty-third Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • " Fifth Centenary of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián 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 June 28) and modified by the Fourth Final 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).
  • “25th anniversary of the declaration of Mérida as a World Heritage Site by UNESCO” , established in the Sixty-fifth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28) and modified by the Forty-second Final Provision.Five of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • “2019 Canoe World Championships” , established in the Sixty-sixth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “250th Anniversary of the 1767 Population Charter and Foundation of the New Populations of Sierra Morena and Andalusia” , established in the Sixty-seventh Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “IV Centenary of the birth of Bartolomé Esteban Murillo” , established in the Sixty-eighth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “Numancia 2017”, established in the Sixty-ninth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “PHotoEspaña. 20th anniversary”, established in the Seventieth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “IV Centenary of the Plaza Mayor of Madrid” , established in the Seventy-first Additional Provision of Law 3/2017, of June 27, of the General State Budget for the year 2017 ( BOE of June 28)
  • “XXX Anniversary of the Declaration of Toledo as a World Heritage City”, established in the Seventy-second Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “7th Centenary of the Archive of the Crown of Aragon” , established in the Seventy-third Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “Lorca, Classroom of History” , established in the Seventy-fourth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • "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 June 28).
  • "2020 Plan to Support New Film Creators and the Preservation and Dissemination of the History of Spanish Cinema" , established in the Seventy-sixth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “40th Anniversary of the Almagro International Classical Theatre Festival” , established in the Seventy-seventh Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28) and modified by the Forty-second Final Provision.Six of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • “First Centenary of the National Parks Law of 1916” , established in the Seventy-eighth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • Tax benefits applicable to the “I Centenary of the Ordesa and Monte Perdido National Park” , established in the Seventy-ninth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28) and modified by the Forty-second Final Provision.Seven of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • Tax benefits applicable to the “I Centenary of the Picos de Europa National Park” , established in the Eightieth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28) and modified by the Forty-second Final Provision.Eight of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • “75th Anniversary of the Diplomatic School” , established in the Eighty-first Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “Teruel 2017. 800 Years of Lovers”, established in the Eighty-second Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “40th Anniversary of the Spanish Constitution” , established in the Eighty-third Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “50th anniversary of Sitges-International Fantastic Film Festival of Catalonia” , established in the Eighty-fourth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “Tax benefits applicable to the 50th anniversary of the Autonomous University of Madrid”, established in the Eighty-fifth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “Hernandian Year 2017”, established in the Eighty-sixth Additional Provision of Law 3/2017, of June 27, on the General State Budget for the year 2017 ( BOE of June 28).
  • “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 July 4).
  • “Centenaries of the Royal Site of Covadonga” , established in the Seventy-third Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • "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 July 4).
  • "2021 Women's Handball World Championship" 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 July 4). Ç
  • 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 July 4) and modified by the Fifth Final 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).
  • "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 July 4).
  • "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 July 4).
  • “Pontevedra 2019 Multisport Triathlon World Championship” established in the Eightieth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • “Badminton World Tour” established in the Eighty-first Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • “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 July 4).
  • “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 July 4).
  • “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 July 4).
  • “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 July 4).
  • "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 July 4) and modified by the Fifth Final 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).
  • “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 July 4) and modified by the Fifth Final 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).
  • “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 July 4) and modified by the Seventh Final Provision of Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies ( BOE of December 22).
  • “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 July 4).
  • "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 July 4).
  • "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 July 4).
  • "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 July 4).
  • "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 July 4).
  • "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 July 4).
  • “European Year of Cultural Heritage (2018)” established in the Ninety-fifth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • "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 July 4) and modified by the Fourteenth Final 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).
  • "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 July 4).
  • "Camino de la Cruz de Caravaca" established in the Ninety-eighth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4).
  • XXV "Anniversary of the Declaration by UNESCO (United Nations Educational, Scientific and Cultural Organization) 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 July 4).
  • "AUTOMOBILE BARCELONA 2019" established in the One Hundredth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of July 4) and modified by the Fifth Final 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).
  • "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, which adopts urgent measures for the organization in Spain of the XXV United Nations Conference on Climate Change ( BOE of November 11).
  • Alicante 2021. “Around 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 Forty-Second Final Provision.One of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31), and by the Eighth Final Provision of Law 28/2022, of December 21, on the promotion of the startup ecosystem ( BOE of December 22). 
  • Spain Guest Country of Honor at the Frankfurt Book Fair in 2022” 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 May 6) and modified by the Forty-second Final Provision.Two of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Plan for the Promotion of Opera on Teatro Real Street”, 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 face the economic and social impact of Covid-2019 (BOE of May 6) and modified 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).
  • “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 May 6).
  • “The Time of Freedom. Comuneros Fifth Centenary” established by the ninth 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). This ninth Additional Provision was added by the eleventh article of Law 14/2021, of October 11, which modifies 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 October 13).
  • “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 address the impact of COVID-19 in the areas of transport and housing.
  • “Bicentennials of the independence of the Ibero-American Republics”, established by the Sixty-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “150th Anniversary of the creation of the Spanish Academy in Rome”, established by the Sixty-eighth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  •  “125th anniversary of the Madrid Press Association” established by the Sixty-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • Celebration of the “MADBLUE” Summit, established by the Seventieth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “30th Anniversary of the Reina Sofía School of Music”, established by the Seventy-first Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Holy Year of Guadalupe 2021” established by the Seventy-second Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Davis Cup Madrid Tournament”, established by the seventy-fourth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31) and modified by the thirty-first Final Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “MADRID HORSE WEEK 21/23”, established by the seventy-fifth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Centenary of Rugby in Spain and of the Unió Esportiva Santboiana”, established by the Seventy-sixth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Solheim Cup 2023 ”, established by the seventy-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Barcelona Mobile World Capital”, established by the Seventy-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Valencia, World Design Capital 2022 / Valencia World Design Capital 2022”, established by the Eightieth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Fiftieth anniversary of the National University of Distance Education (UNED)” established by the Eighty-first Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “ Centenary of Revista de Occidente”, established by the eighty-second Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • 5th Centenary of the death of Elio Antonio de Nebrija”, established by the Eighty-fourth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “250th anniversary of the National Museum of Natural Sciences (CSIC-MNCN)” established by the Eighty-sixth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Andalusia European Region of Sport 2021”, established by the eighty-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “75th Anniversary of the Opera in Oviedo”, established by the Eighty-eighth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • Healthy Habits for Cardiovascular Risk Control “Learning to take care of ourselves”, established by the Eighty-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Badminton World Championships Spain”, established by the Ninetieth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Centenary of the Battle of Covadonga-Cuadonga”, established by the Ninety-first Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “7th Centenary of the Cathedral of Palencia 2021-2022”, established by the Ninety-Second Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “FITUR special: tourism recovery”, established by the Ninety-third Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Valencia 2020-2021, Jubilee Year. Camino del Santo Cáliz” established by the Ninety-fifth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Neurodegenerative Diseases. International Year of Research and Innovation. Period 2021-2022” established by the Ninety-sixth 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 Sant Joan de Deu Hospital”, established by the Ninety-seventh Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of December 31).
  • “Centenary of the Aragonese Football Federation”, established by the Sixtieth Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Voluntary World 2030/ 35th Anniversary of the Spanish Volunteering Platform”, established by the seventy-first Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).
  • “Global Mobility Call”, established by the fifth Additional Provision of Royal Decree-Law 3/2022, of March 1, on measures to improve the sustainability of road freight transport and the operation of the logistics chain, and which transposes Directive (EU) 2020/1057, of July 15, 2020, which establishes specific rules with respect to Directive 96/71/EC and the Directive 2014/67/EU for the posting of drivers in the road transport sector, and exceptional measures regarding price revision in public works contracts ( BOE of March 2).
  • Holy Jubilee Year of San Isidro Labrador”, established by the Twenty-ninth Additional Provision of Law 11/2022, of June 28, General Telecommunications ( BOE of June 29).
  • “60th Anniversary of the Blendio Princesa de Asturias Rally, City of Oviedo, established by the Sixty-first 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 Athletic Club 1898-2023”, established by the Sixty-fourth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023. ( BOE of December 24).