Deductions related to events declared to be of exceptional public interest applicable in the financial year 2020

Below are the deductions relating to events of exceptional interest applicable in the 2020 financial year, detailing the specificities of each one and the program to which they are subject:

• VIII Centenary of the University of Salamanca (Fifty-fifth Additional Provision of Law 36/2014)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "800th Anniversary of the University of Salamanca", declared an event of exceptional public interest by Law 36/2014, of December 26, on the General State Budget for the year 2015, and amended to extend the term of the contract by section Two of the Thirty-fourth Final Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will run from 1 November 2015 to 30 April 2020.

• 20th Anniversary of the Reopening of the Gran Teatro del Liceo in Barcelona and the bicentennial of the creation of the Societat d’Accionistes (Additional Provision Fiftieth of Law 48/2015)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "20th Anniversary of the Reopening of the Gran Teatro del Liceo in Barcelona and the bicentennial of the creation of the"Societat d’Accionistes", declared an event of exceptional public interest by Law 48/2015, of October 29, on the General State Budget for the year 2016, and modified to extend the duration of the contract by Section One of the Forty-first Final Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will run from 1 July 2016 to 31 December 2020.

• 4th Edition of the Barcelona World Race (Sixtieth Additional Provision of Law 3/2017)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "4th Edition of the Barcelona World Race", declared an event of exceptional public interest by Law 3/2017, of June 27, on the General State Budget for the year 2017, and modified to extend the duration of the contract by Section Three of the Forty-second Final Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will run from 1 October 2020 to 1 October 2023.

• 500th Anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastián Elcano (Sixty-fourth Additional Provision of Law 3/2017)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "5th Centenary of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano", declared an event of exceptional public interest by Law 3/2017, of June 27, on the General State Budget for the year 2017, amended to extend the duration of the contract by Section Four of the Forty-second Final Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018, and 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 deal with the economic and social impact of COVID -2019.

The duration of the support programme for this event will run from 8 May 2017 to 31 December 2022.

• Reading Promotion Plan (2017-2020) (Seventy-fifth Additional Provision of Law 3/2017)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Reading Promotion Plan (2017-2020)", declared an event of exceptional public interest by Law 3/2017, of June 27, on the General State Budget for the year 2017.

The duration of the support programme for this event will run from 1 September 2017 to 30 June 2020.

• Plan Decenio Milliarium Montserrat 1025-2025 (Additional Provision eighty-seventh of Law 3/2017)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Plan Decenio Milliarium Montserrat 1025-2025», declared an event of exceptional public interest by Law 3/2017, of June 27, on the General State Budget for the year 2017. This law establishes that the duration of the support program for this event runs from September 1, 2017 to August 31, 2020.

Law 11/2020, of December 30, on the General State Budget for the year 2021, has modified the Eighty-seventh Additional Provision of Law 3/2017 indicating that the duration of the support program for this event will run from February 1, 2019 to January 31, 2022.

• Preparation programme for Spanish athletes for the Tokyo 2020 Games (First Final Provision of Royal Decree-Law 3/2017)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the holding of the "Preparation programme for Spanish athletes for the Tokyo 2020 Games", declared an event of exceptional public interest by Royal Decree-Law 3/2017, of 17 February, which modifies Organic Law 3/2013, of 20 June, on the protection of athletes' health and the fight against doping in sports activities, and adapts to the amendments introduced by the World Anti-Doping Code of 2015, and amended to extend the term of the contract by the Third Final Provision of Royal Decree-Law 17/2020, of 5 May, which approves support measures for the cultural sector and of a tax nature to deal with the economic and social impact of COVID-2019.

The duration of the support programme for this event will run from 1 January 2017 to 31 December 2021.

• 50th Edition of the International Festival of Jazz of Barcelona (Seventy-second Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "50th Edition of the International Festival of Jazz Barcelona", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• 2019 Men's Junior World Handball Championship (Seventy-fourth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "2019 Men's Junior World Handball Championship", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• Andalucía Valderrama Masters (Seventy-sixth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "Andalucía Valderrama Masters", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and amended to extend the term of the contract 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 deal with the economic and social impact of COVID-2019.

The duration of the support program will be from July 1, 2018 to December 31, 2021.

• The transition: 40 years of Freedom of Expression (Seventy-seventh Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Transition: 40 Years of Freedom of Expression", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• Barcelona Mobile World Capital (Seventy-eighth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Barcelona Mobile World Capital», declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from January 1, 2018 to December 31, 2020.

• Ceuta and the Legion, 100 years of union (Seventy-ninth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Ceuta and the Legion, 100 years of union", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from July 1, 2018 to September 20, 2020.

• Badminton World Tour (Additional Provision Eighty-one of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Badminton" World Tour", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from June 1, 2018 to May 31, 2021.

• New Goals (Additional Provision eighty-second of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "New Goals", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from July 1, 2018 to June 30, 2021.

• Logroño 2021, our Fifth Centenary (Additional Provision eighty-fifth of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Logroño 2021, our Fifth Centenary", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from October 1, 2018 to September 30, 2021.

• Jacobean Holy Year 2021 (Additional Provision eighty-seventh of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Jacobean Holy Year 2021", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and amended to extend the duration of the contract 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 deal with the economic and social impact of COVID-2019.

The duration of the support program will be from October 1, 2018 to September 30, 2022.

• VIII Centenary of the Cathedral of Burgos 2021 (Additional provision eighty-eighth of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "VIII Centenary of the Burgos Cathedral 2021", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from December 1, 2018 to November 30, 2021.

• Inclusive Sport (Additional Provision eighty-ninth of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Inclusive Sport", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from July 1, 2018 to June 30, 2021.

• Spain, Capital of Young Talent (Additional Provision ninety-one of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Spain, Capital of Young Talent", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from July 1, 2018 to December 31, 2020.

• Commemoration of the Centenary of the Coronation of Our Lady of El Rocío (Ninety-second Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Commemoration of the Centenary of the Coronation of Our Lady of El Rocío", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from September 1, 2018 to September 30, 2020.

• Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte (Ninety-third Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support program will be from September 1, 2018 to September 30, 2020.

• Neurodegenerative Diseases 2020. International Year of Research and Innovation (Ninety-seventh Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Neurodegenerative Diseases 2020. "International Year of Research and Innovation", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will run from 1 January 2018 to 31 December 2020.

• XXV Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site (Ninety-ninth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "XXV Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will run from 8 December 2018 to 31 December 2020.

Ç Automobile Barcelona 2019 (Additional Provision One Hundredth of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Automobile Barcelona 2019", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018.

The duration of the support programme for this event will be from 1 September 2018 to 1 September 2021.

• 2021 Women's Handball World Championship (Seventy-fifth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "2021 Women's Handball World Championship", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and whose validity begins as of 2019.

The duration of the support programme for this event will run from 1 January 2019 to 31 December 2021.

• Barcelona Equestrian Challenge (3rd edition) (Additional Provision eighty-third of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Barcelona Equestrian Challenge (3rd edition)", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Women's Universe II (Additional Provision eighty-fourth of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of "Universo Mujer II", declared an event of exceptional public interest by Law 6/2018, of July 3, of the General State Budget for the year 2018, and whose validity begins as of 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Delibes Centenary (Additional Provision eighty-sixth of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Delibes Centenary", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and which will come into force as of 2019.

The duration of the support program will be from July 1, 2019 to June 30, 2021.

• 2020 Grassroots Sport Support Plan II (Ninetieth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "2020 Plan to Support Grassroots Sports II", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and which will come into force in 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Camino Lebaniego (Ninety-fourth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Camino Lebaniego", declared an event of exceptional public interest by Law 6/2018, of July 3, of the General State Budget for the year 2018, and whose validity begins as of 2019.

The duration of the support program will be from January 1, 2019 to December 31, 2021.

• Expo Dubai 2020 (Ninety-sixth Additional Provision of Law 6/2018)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Expo Dubai 2020", declared an event of exceptional public interest by Law 6/2018, of July 3, on the General State Budget for the year 2018, and whose validity begins in 2019.

The duration of the support program will be from October 1, 2019 to October 31, 2021.

• 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 the 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)

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the holding of the "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 the 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)", declared an event of exceptional public interest by 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, which will come into force in 2019.

The duration of the support program will be from November 1, 2019 to March 31, 2020.

• Berlanga Plan

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Berlanga Plan", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to address the economic and social impact of COVID-2019.

The duration of the support program will be from April 1, 2020 to March 31, 2023.

• Spain Guest Country of Honour at the Frankfurt Book Fair in 2021

This section includes the deductions to which the taxpayer is entitled in the tax period being declared in relation to the celebration of the "Spain Guest Country of Honour at the Frankfurt Book Fair in 2021", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to address the economic and social impact of COVID-2019. This Royal Decree-Law 17/2020 establishes that the duration of the support program for this event covers from the date of entry into force of this Royal Decree-Law (March 11, 2021) until November 30, 2021.

Law 11/2020, of December 30, on the General State Budget for the year 2021, has modified the fourth Additional Provision of the aforementioned Royal Decree-Law 17/2020, of May 5, indicating that the duration of the support program for this event will be from the date of entry into force of this Royal Decree-Law (March 11, 2021) until December 31, 2022.

• Plan to promote opera on Calle del Teatro Real

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Plan to Promote Opera on Calle del Teatro Real", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to address the economic and social impact of COVID-2019.

The duration of the support program will be from July 1, 2020 to June 30, 2023.

• 175th Anniversary of the construction of the Gran Teatre del Liceu

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "175th Anniversary of the construction of the Gran Teatre del Liceu", declared an event of exceptional public interest by Royal Decree-Law 17/2020, of May 5, which approves support measures for the cultural sector and of a tax nature to address the economic and social impact of COVID-2019.

The duration of the support program will be from December 1, 2020 to November 30, 2023.

• Spanish Formula 1 Grand Prix

This section includes the deductions to which the taxpayer is entitled in the tax period subject to declaration in relation to the celebration of the "Formula 1 Spanish Grand Prix", declared an event of exceptional public interest by Royal Decree-Law.

26/2020, of July 7, on economic recovery measures to address the impact of COVID-19 in the areas of transport and housing.

The duration of the support program will be from January 1, 2020 to December 31, 2023.

• 2021: Other deductions relating to support programmes for events of exceptional public interest

This section must only be completed in cases where the entity has a tax period that does not coincide with the calendar year and has incurred expenses eligible for deduction in relation to support programs for events of exceptional public interest other than those indicated above, which are effective from 2021 onwards.