Enterprise collaboration
Initiatives declared as Events of Exceptional Public Interest (AEIP) through which collaborating companies obtain tax benefits: Universe Mujer III, ADB 2030, Sport Inclusiveness II, Program for the Preparation of Spanish Athletes of the Paris Games 2024, Reto DE and Spain Compite.
UNIVERSE WOMEN III
UNIVERSO MUJER III is a programme aimed at promoting and increasing female participation in all areas of sport, in order to contribute to the improvement and social transformation through the values of sport. It seeks to achieve a more egalitarian society where women and sport are an essential part of the growth of the country.
UNIVERSO MUJER III aims to deepen the social and cultural dimension of sport to promote a change in the lifestyle of Spaniards and to promote sport in women, through its promotion and visibility.
UNIVERSO MUJER III materializes in the implementation of projects that seek the dissemination and promotion of women’s sport through 5 main pillars of action:
- Training as an element of excellence
- Sports development plan: from the base to the elite
- Visibility and promotion of women in sport and society
- Leadership
- [Women, health and sport].
CORPORATE IDENTITY AND USE MANUAL FOR COLLABORATING COMPANIES: This document determines the standards of use of the logos and/or image of the event of exceptional public interest “Universo Mujer”, as well as the criteria for quantifying the different tax benefits provided by the current regulations in order to support the proper development of the event; it also establishes the advertising base for its dissemination and the modalities of the information. In addition, both the procedure for recognising tax benefits and the documentation models to be provided by the collaborating companies are defined and the rules applicable to this procedure are laid down. Download the manual:
APPLICATION MODEL: Application model to be used by companies wishing to submit a sports project to be included in the plans and programmes of the AEIP Women's Universe III. Download the application model:
ADB 2030
ADB 2030 is a Basic Sport Support plan aimed at increasing the number of sports practitioners and creating optimal conditions for the detection of talented sports and their comprehensive training, both sports and academic. In addition, in this edition, ADB 2030 aims to influence the general population, promoting the practice of physical activity and sport as a fundamental element of a healthy lifestyle throughout life.
The projects and activities of the 2030 ABS are developed around three major programmes:
- Support for School Sport (ADE)
- Support for University Sport (ADU)
- promoting physical activity and combating sedentary lifestyles (ADB+)
The 2030 Basic Sport Support Plan has been declared an event of exceptional public interest in Law 22/2021, of December 28, of General State Budgets for 2022. The duration of the support programme for this event is from 1 January 2022 to 31 December 2024.
CORPORATE IDENTITY AND USE MANUAL FOR COLLABORATING COMPANIES: This document sets out the standards of use of the logos and/or image of the event of exceptional public interest (AEIP) “ADB 2030 Programme”, as well as the criteria for quantifying the different tax benefits provided by the current regulation in order to support the appropriate development of the event; For each advertising medium, the basis for deducting advertising expenses incurred by the collaborating companies with the event is established. It details the action plans and programmes to be implemented under the Plan and defines both the procedure for recognising tax benefits and the documentation models to be provided by the partner companies and the rules applicable to this procedure. Download the manual:
APPLICATION MODEL: Application model to be used by companies wishing to submit a sports project to be included in the plans and programmes of the EIP Basic Sport Support Plan 2030. Download the application model:
INCLUSIVE SPORT II
INCLUSIVE SPORT II is a program that seeks to promote the sport of people with disabilities as a tool for their social integration. Sport, besides being a powerful tool for health promotion, favors dynamics that balance personal differences allowing the inclusion of people with disabilities in their social environments.
INCLUSIVE SPORT II is embodied in the implementation of initiatives related to the promotion of sport that promote inclusion and integration in sport, with a special interest in people with disabilities. The main ways of developing the project will be:
- Promoting physical activity in inclusive environments
- Specialised training
- Accessibility to sport
- Sports plan to promote inclusive competitions
- Communication and dissemination of the value of inclusive sport and its achievements
The Inclusive Sport Program II has been declared an event of exceptional public interest in Law 11/2020, of December 30, of General State Budgets for 2021. The duration of the support programme for this event is from 1 July 2021 to 30 June 2024.
CORPORATE IDENTITY AND USE MANUAL FOR COLLABORATING COMPANIES: This document sets out the standards of use of the logos and/or image of the event of exceptional public interest (AEIP) “Inclusive Sport Programme II”, as well as the criteria for quantifying the different tax benefits provided by the current regulation in order to support the appropriate development of the logo. For each advertising medium, the basis for deducting advertising expenses incurred by the collaborating companies with the event is established. It details the action plans and programmes to be implemented under the Plan and defines both the procedure for recognising tax benefits and the documentation models to be provided by the partner companies and the rules applicable to this procedure. Download the manual:
APPLICATION MODEL: Application model to be used by companies wishing to submit a sports project to be included in the plans and programmes of the EEIP Inclusive Sport Programme II.
PREPARATION PROGRAMME FOR SPANISH ATHLETES OF THE PARIS 2024 GAMES
In order to encourage private collaboration in the financing of high-level sports activities, through patronage, the declaration has been approved over time, as events of exceptional public interest, to different sports activities, which has generated a very significant influx of private resources for the financing of these events.
The “Programme for the Preparation of Spanish Athletes of the Paris Games 2024” has been declared an event of exceptional public interest for the purposes of Article 27 of Law 49/2202. The duration of this programme has been established from 1 January 2022 to 31 December 2024.
The tax incentives for events declared to be of exceptional public interest are regulated in Article 27 of Law 49/2002, on the Tax Regime of Non-Profit Entities and on the Tax Incentives to Patronage, as well as in Articles 7 to 12 of RD 1270/2003, of 10 October, which develops the Regulation of the aforementioned Law.
In order for collaborating companies to benefit from these tax incentives, they must make a contribution to the entity in charge of carrying out the plans and programmes of the event which, in the case of paralympic athletes, is the Spanish Paralympic Committee (CPE), for the ADOP Programme.
These tax incentives mean that sponsoring companies (or donors) will be able to deduct from the full share of corporation tax (in the case of legal persons) 15 % of the multi-annual advertising and propaganda expenses, which serve directly to promote the respective event, provided that the administrative body set up for that purpose grants such advertising status. If this body declares essential advertising status, the basis on which such 15 % will be applied will be the total amount of expenditure and in the event that the ranking of advertising by the body is Non-essential, the basis of the deduction will be 25 % of that expenditure (i.e. on an expenditure of advertising of amount A, the deduction to be applied in the event of being qualified as essential advertising would be 15 % of that expenditure A.
The regulatory rules provide for a limitation on this deduction in the Company Tax, which is that it may not exceed 90 % of the donations or contributions made to the entity responsible for carrying out the plans and programmes of the event, i.e. to the EPC.
For this event, an administrative body has been set up to certify the suitability of the advertising and propaganda expenses of the collaborating companies to the plans and programmes of the event, and to certify the rating of these advertising expenses as essential or non-essential in the sense of dissemination and visibility of the event, which is necessary for the purpose of calculating the base of the tax deduction. The certificate issued by this body is necessary in order to be eligible for the tax incentive.
A MANUAL OF CORPORATE IDENTITY AND OF USE FOR COLLABORATING COMPANIES FOR THE ADOP Programme determining the standards of use of logos and/or image of the event of exceptional public interest “Programme for the preparation of Spanish athletes of the Paris Games 2024”, as well as the criteria for the rating of advertising media (essential or non-essential) has been approved. In addition, this manual defines both the procedure for recognising tax benefits and the models of documentation to be provided by the collaborating companies, as well as the rules applicable to this procedure.
The contributions made by companies to the ADOP Programme are intended for the implementation of the following plans and programmes:
• Granting of direct economic aid to athletes with medal screening at the Paralympic Games of Paris 2024 and/or Milan – Cortina d’Ampezzo, its coaches and supporting athletes, when it applies.
• Provision of sports services to help them make the preparation for the Paralympic Games optimal.
• Financing of high-performance projects prepared by the Spanish Federations aimed at preparing athletes for the Paralympic Games of Paris 2024 and Milan – Cortina d’Ampezzo.
• Granting of aids for the training of its athletes in High Performance Centers of the national territory.
• Sports classification support.
• Development of talent detection programs and encouragement for young athletes with options to participate in the Paralympic Games with special attention to the Paralympic Promises and Relay programs.
• Development of activities aimed at the promotion of the Preparation Program for Spanish Athletes for the Paralympic Games of Paris 2024 and Milan – Cortina d’Ampezzo, which provides benefits in terms of image and public relations (presence of the brand in the media, events, etc. ), as well as a return on corporate reputation resulting from the association of brands with the excellent image society has of paralympic athletes. Download the manual:
CHALLENGE OF
The “RETO DE” programme will aim to develop actions aimed at promoting sport in rural settings, making sport a dynamic element of the territory.
“CHALLENGE OF” will cover the implementation of projects, in four lines of action:
- the organisation of sporting events involving socio-economic development and tourism promotion for the territory, aimed at generating economic activity around sport;
- the performance of sport activities which socially contribute to the scope of action, the municipalities, counties, provinces or autonomous communities where it is carried out;
- the promotion of sports initiatives linked to the promotion of the territory's natural, heritage, cultural and touristic resources;
- support for innovative sports projects, programmes and activities that bring value to the sports, business and social ecosystem of the territory, generating new use of existing resources.
CORPORATE IDENTITY AND USE MANUAL FOR COLLABORATING COMPANIES: This document sets out the standards of use of the logos and/or image of the event of exceptional public interest (AEIP) “RETO DE Programme”, as well as the criteria for quantifying the different tax benefits provided by the current regulation in order to support the appropriate development of the event. For each advertising medium, the basis for deducting advertising expenses incurred by the collaborating companies with the event is established. It details the action plans and programmes to be implemented under the Plan and defines both the procedure for recognising tax benefits and the documentation models to be provided by the partner companies and the rules applicable to this procedure.
Download the manual:
Download the application model:
SPAIN COMPEITE
"Spain Competes: in Enterprise as in Sport" is a program developed by the Young Sport Foundation in collaboration with the Higher Council of Sports with the aim of contributing to the impulse and projection of Spanish companies in the domestic and international scope, the empowerment of sport and the promotion of the entrepreneur as a driver of growth associated with the values of sport.
Link to the specific page of the FUNDACIÓN DEPORTES JOVEN (FDJ)