Eclipses 2026-2027-2028: Maximum Tax Deductions for Sponsor Companies

Key data

Sponsor companies now have a concrete fiscal opportunity window: sponsoring activities linked to the «Eclipse Trio 2026-2027-2028» provides access to the maximum deduction percentages allowed by Law 49/2002, the regulation governing sponsorship in Spain. Order CNU/1093/2026, published on October 17, 2026, activates the key mechanism for those deductions to be applicable: the creation of the inter-ministerial collegiate body that certifies the adequacy of expenses to the program.

Without that certification, deductions cannot be applied at their maximum level. That is why the entry into force of this order is the starting signal for companies and tax advisors to evaluate whether they are interested in participating as sponsors or patrons.

What does this regulation establish?

Order CNU/1093/2026 creates the inter-administrative collegiate body responsible for executing the support program for the event of exceptional public interest «Eclipse Trio 2026-2027-2028», declared as such by RDL 12/2026.

The main function of this body is to certify that expenses incurred by sponsors and patrons comply with the program's objectives. That certification is the essential requirement to access the maximum tax benefits of Law 49/2002.

The body is composed of representatives from the following organizations:

• Ministry of Science
• Ministry of Finance
• FECYT (Spanish Foundation for Science and Technology)
• IGN (National Geographic Institute)
• Participating astronomical institutes

The program has a defined duration: from February 1, 2026 to January 31, 2029, covering the three eclipses scheduled for that period.

Economic and operational impact

The direct impact for companies is fiscal: the possibility of applying the maximum deduction percentages provided for in Law 49/2002 to amounts allocated to sponsoring program activities.

Key points for tax planning:

• The managing body is already operational as of October 17, 2026, which means that certifications can be requested from that date.
• The eligible period starts on February 1, 2026, so expenses incurred before the publication of this order, but within the program period, could be certifiable if they meet the requirements.
• There is no increase in public spending: the program does not represent a cost to the public treasury, which reduces the risk of it being modified or canceled for budgetary reasons.
• The deduction applies to activities linked to the event, not to any generic astronomical or scientific sponsorship.

Who does it affect?

• Sponsor and patron companies that want to maximize their tax deductions in the 2026-2029 three-year period by linking their investment to a certified public interest event.
• CFOs and tax directors who are planning corporate sponsorship strategy for fiscal years 2026, 2027, and 2028.
• Tax advisors and consultants who must inform their clients about deduction opportunities under Law 49/2002.
• Scientific and astronomical entities that organize events linked to the eclipses and need to attract sponsors with tax incentives.
• Public administrations that participate in organizing the program.
• Organizers of astronomical events that want to benefit from the program umbrella to facilitate patron recruitment.

Practical example

A technology sector company decides to sponsor the live broadcast of the 2026 solar eclipse organized by an astronomical institute participating in the program.

The process would be as follows:

1. The company formalizes the sponsorship agreement with the event organizer, ensuring that the activity is linked to the «Eclipse Trio 2026-2027-2028» program.
2. The organizer requests from the inter-administrative body created by Order CNU/1093/2026 the certification of adequacy of expenses to the program's objectives.
3. With that certification in hand, the company applies in its Corporate Income Tax return the maximum deduction percentages provided for in Law 49/2002.
4. Without certification from the managing body, the deduction could not be applied at its maximum level, even if the expense were real and documented.

The operational key is, therefore, to ensure that the certification is requested and obtained before filing the tax return for the corresponding fiscal year.

What should companies do now?

1. Evaluate whether sponsorship fits the tax strategy: review with the tax advisor whether the company has sufficient taxable income to take advantage of the maximum deductions of Law 49/2002 in fiscal years 2026, 2027, or 2028.
2. Identify certifiable activities: ensure that sponsorship or patronage is directed to activities expressly linked to the «Eclipse Trio 2026-2027-2028» program and not to generic astronomical events.
3. Verify the eligible period: expenses must be incurred between February 1, 2026 and January 31, 2029. Expenses outside that range are not eligible.
4. Require certification from the managing body: before applying the deduction, confirm that the event organizer has obtained — or can obtain — the adequacy certification issued by the body created by Order CNU/1093/2026.
5. Document the transaction correctly: keep the sponsorship contract, the certification from the managing body, and the expense justification for a potential tax audit.

Official source

Consult complete regulation in official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-21622