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The celebration of the “30th Anniversary of the Reina Sofía School of Music” will be considered an event of exceptional public interest for the purposes of the provisions of Article 27 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.

The procedure for obtaining certifications is presented below.

Applicable Regulations

Law 11/2020 on the General State Budget for the year 2021, of December 30 (BOE 31/12/2020), establishes in its seventy-first additional provision (“Tax benefits applicable to the 30th Anniversary of the Reina Sofía School of Music”) that:

• The celebration of the “30th Anniversary of the Reina Sofía School of Music” will be considered an event of exceptional public interest for the purposes of the provisions of Article 27 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
• The duration of the support program for this event will run from January 1, 2021 to August 31, 2023.
• The certification of the suitability of the expenses incurred to the objectives and plans of the program will be carried out in accordance with the provisions of the aforementioned Law 49/2002.
• The actions to be carried out will be those that ensure the proper development of the event. The development and concretion in plans and programs of specific activities will be carried out by the competent body in accordance with the provisions of the aforementioned Law 49/2002.
• The tax benefits of this program will be the maximum established in article 27.3 of Law 49/2002.

The agreement signed between the Ministry of Culture and Sports, the Ministry of Finance and Public Function, the Community of Madrid, the Madrid City Council and the Albéniz Foundation for the creation of the Inter-administrative Commission of the event of exceptional public interest “30th Anniversary of the Reina Sofía School of Music” was published (BOE 01/04/2022).

The application of tax benefits will be governed, in particular, by Law 49/2002, of December 23, and by the Regulations for the application of the tax regime for non-profit entities and tax incentives for patronage, approved by Royal Decree 1270/2003, of October 10.

Procedure for Issuing Certifications

1. In order to obtain the certifications referred to in article 27.2.b) of Law 49/2002, of December 23, interested parties must submit an application addressed to the Inter-administrative Commission, in the standardized application forms that will be provided.

2. The application may be submitted in the manner and places provided for in article 16.4 and 66 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations and will be addressed to the dependencies of the Albéniz Foundation located at Calle Requena, 1, 28013 Madrid. However, the subjects referred to in article 14.2 of the aforementioned Law must interact and submit their application by electronic means, at the electronic headquarters of the Foundation accessible at the electronic address https://www.escuelasuperiordemusicareinasofia.es/fundacion-albeniz

3. The deadline for submitting applications will conclude 15 business days after the end of the Event.

4. The certification request will be examined by the Inter-administrative Commission, which, if applicable, will agree to its issuance, with the favorable vote of the representative of the Ministry of Finance and Public Function being necessary for its estimation.

5. The maximum period in which the certifications must be notified by the Inter-administrative Commission will be two months from the date on which the corresponding application has been entered in the registry of the body competent to resolve. The calculation of said period will be suspended when the interested party is required to complete the documentation presented, for the time between the notification of the requirement and the presentation of the required documentation or, failing that, for the passage of the period granted for the correction.

6. Once the notification period for the certifications has elapsed without the interested party having received a requirement or administrative notification regarding their application, the certification requirement will be understood to have been met, and the interested party may request prior recognition of the tax benefit from the Tax Administration, providing a stamped copy of the application.

7. The corresponding administrative and contentious-administrative appeals may be filed against the resolutions issued by the Inter-administrative Commission.

Application Forms for Tax Benefits

The following models can be downloaded below:

Application form

Model of responsible declaration

Model of list of essential advertising invoices

Model of list of non-essential advertising invoices