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At the National Library of Spain

Agreement signed to set up "4th Centenary of Don Quijote: The Second Part" Inter-departmental Committee

Monday 12 January 2015

​This committee will be the body responsible for developing and detailing plans and programmes for the activities in support of celebrating and, in particular, certifying appropriate spending on the programme objectives. Positive approval from the Ministry of the Treasury and Public Administration Services will be a prerequisite for such certification.

The Regional Councillor for Education, Culture and Sport of Castile-La Mancha will act as Committee Chairman, while the committee members will comprise a representative from the State Secretariat of Culture appointed by the Minister for Education, Culture and Sport, a representative from the Ministry of the Treasury and Public Administration Services appointed by the Under-secretariat of the ministerial department, a representative from the Culture and Sport Foundation of Castile-La Mancha and a representative from the Federation of Municipalities and Provinces of Castile-La Mancha appointed by its Executive Committee.

Financed by the Foundation 

Funding for the official agenda will be entirely provided by the Culture and Sport Foundation of Castile-La Mancha through its budget or through contributions, donations and other revenue of a private nature.

The Culture and Sport Foundation of Castile-La Mancha will be responsible for organising and attracting all economic resources that may be necessary to finance the activities and programmes approved by the Inter-departmental Committee.

Tax breaks

Following the declaration by the Government of Spain of the "4th Centenary of Don Quijote: The Second Part" as an event of exceptional public interest, any contributions and donations made by private individuals or companies involved in the programme will benefit from certain tax breaks under Article 27 of Law 49/2002, of 23 December, on the fiscal regime governing non-profit organisations and tax breaks for patronage. The maximum tax breaks provided for by Article 27.3 of said law will be applied.

In his speech, the Minister for Education, Culture and Sport stressed that "tax breaks for patronage have been increased substantially as part of the tax reform that came into effect on 1 January 2015 in order to foster social participation in cultural activities". On the one hand, the general Personal Income Tax deduction percentages have been increased from the previous 25% to 27.5% in 2015 and 30% in 2016.

Furthermore, the concept of micro-patronage has been recognised. Under this concept, those who invest up to 150 euros in a theatre production or art exhibition will be able to deduct up to 75% of this amount from their Personal Income Tax payment. If they wish to invest more, it will be possible to deduct 30% from any amount over the initial 150 euros. In addition and in order to foster investment loyalty, the deduction percentage would increase to 35% in this bracket if investment continues to be made in the same activity.

In terms of Corporate Income Tax, efforts are also being made to foster investor loyalty in cultural activities. The tax reform includes an additional 5-point break for beneficiaries over and above the ordinary break for this tax, climbing to 40% in 2016. 

"It should be stressed that this 4th Centenary has been approved in the General State Budget as a Priority Patronage Activity and, therefore, the deduction percentages for such patronage are increased by 5%", said José Ignacio Wert.

In turn, the Minister for Education said that education on Don Quijote - "our most universal work" - is included in the curriculum at all stages of education as per the Constitutional Law on Improving the Quality of Education (Spanish acronym: LOMCE).