Beneficios fiscales para eventos culturales y deportivos hasta 2029
Declara 26 iniciativas culturales, deportivas, científicas y sociales como 'acontecimientos de excepcional interés público' hasta 2026-2029, con beneficios fiscales para sus organizadores. Exime del Impuesto sobre Sociedades y del IVA a entidades vinculadas a la final de la UEFA Champions League 2027 en Madrid. Amplía hasta 2030 el plazo para inventariar bienes muebles de instituciones eclesiásticas y modifica el límite de aportación farmacéutica para medicamentos de grupos ATC de aportación reducida, de 4,24€ a 4,98€.
Summary written by AI from the text. It can be wrong: the official text is what counts. How we do it
Comes from Royal Decree-law 12/2026, already in force: Congress validated it and is now also processing it as a bill so it can be amended. See the decree
It lapsed when the Cortes were dissolved for the election (6 October 2026): initiatives that had not finished their passage fall. To go ahead, it has to be tabled again in the new legislature.
How it was voted
Not yet voted. The result will appear here once the chamber has decided.